918 resultados para Greenhouse gas reporting
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This policy-neutral report is the fifth statewide greenhouse gas inventory as required by Iowa Code 455B.104.
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This policy-neutral report is the sixth statewide greenhouse gas inventory conducted for Iowa as required by Iowa Code 455B.104.
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This Technical Support Document is an addendum to the "2011 Iowa Statewide Greenhouse Gas Emission Inventory Report".
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This policy-neutral report is the seventh statewide greenhouse gas inventory conducted for Iowa as required by Iowa Code 455B.104. Note: This report was amended on 12/11/14 to correct minor typographical errors.
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This technical support document is an addendum to the 2012 Iowa Statewide Greenhouse Gas Emissions Inventory Report. Note: This report was amended on 12/11/14 to correct minor typographical errors.
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This policy-neutral report is the eighth statewide greenhouse gas inventory conducted for Iowa as required by Iowa Code 455B.104.
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This technical support document is an addendum to the 2013 Iowa Statewide Greenhouse Ga Emissions Inventory.
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Purpose – The purpose of this paper is to seek to shed light on the practice of incomplete corporate disclosure of quantitative Greenhouse gas (GHG) emissions and investigates whether external stakeholder pressure influences the existence, and separately, the completeness of voluntary GHG emissions disclosures by 431 European companies. Design/methodology/approach – A classification of reporting completeness is developed with respect to the scope, type and reporting boundary of GHG emissions based on the guidelines of the GHG Protocol, Global Reporting Initiative and the Carbon Disclosure Project. Logistic regression analysis is applied to examine whether proxies for exposure to climate change concerns from different stakeholder groups influence the existence and/or completeness of quantitative GHG emissions disclosure. Findings – From 2005 to 2009, on average only 15 percent of companies that disclose GHG emissions report them in a manner that the authors consider complete. Results of regression analyses suggest that external stakeholder pressure is a determinant of the existence but not the completeness of emissions disclosure. Findings are consistent with stakeholder theory arguments that companies respond to external stakeholder pressure to report GHG emissions, but also with legitimacy theory claims that firms can use carbon disclosure, in this case the incomplete reporting of emissions, as a symbolic act to address legitimacy exposures. Practical implications – Bringing corporate GHG emissions disclosure in line with recommended guidelines will require either more direct stakeholder pressure or, perhaps, a mandated disclosure regime. In the meantime, users of the data will need to carefully consider the relevance of the reported data and develop the necessary competencies to detect and control for its incompleteness. A more troubling concern is that stakeholders may instead grow to accept less than complete disclosure. Originality/value – The paper represents the first large-scale empirical study into the completeness of companies’ disclosure of quantitative GHG emissions and is the first to analyze these disclosures in the context of stakeholder pressure and its relation to legitimation.
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Because of the greenhouse gas emissions implications of the market dominating electric hot water systems, governments in Australia have implemented policies and programs to encourage the uptake of solar water heaters (SWHs) in the residential market as part of climate change adaptation and mitigation strategies. The cost-benefit analysis that usually accompanies all government policy and program design could be simplistically reduced to the ratio of expected greenhouse gas reductions of SWH to the cost of a SWH. The national Register of Solar Water Heaters specifies how many renewable energy certificates (RECs) are allocated to complying SWHs according to their expected performance, and hence greenhouse gas reductions, in different climates. Neither REC allocations nor rebates are tied to actual performance of systems. This paper examines the performance of instantaneous gas-boosted solar water heaters installed in new residences in a housing estate in south-east Queensland in the period 2007 – 2010. The evidence indicates systemic failures in installation practices, resulting in zero solar performance or dramatic underperformance (estimated average 43% solar contribution). The paper will detail the faults identified, and how these faults were eventually diagnosed and corrected. The impacts of these system failures on end-use consumers are discussed before concluding with a brief overview of areas where further research is required in order to more fully understand whole of supply chain implications.
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Motor vehicle emission factors are generally derived from driving tests mimicking steady state conditions or transient drive cycles. However, neither of these test conditions completely represents real world driving conditions. In particular, they fail to determine emissions generated during the accelerating phase – a condition in which urban buses spend much of their time. In this study we analyse and compare the results of time-dependant emission measurements conducted on diesel and compressed natural gas (CNG) buses during an urban driving cycle on a chassis dynamometer and we derive power-law expressions relating carbon dioxide (CO2) emission factors to the instantaneous speed while accelerating from rest. Emissions during acceleration are compared with that during steady speed operation. These results have important implications for emission modelling particularly under congested traffic conditions.
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Methane gas has been identified as the most destructive greenhouse gas (Liu et al., 2004). It was reported that the global warming potential of methane per molecule relative to CO2 is approximately 23 on a 100-year timescale or 62 over a 20-year period (IPCC, 2001). Methane has high C-H bond energy of about 439 kJ/mol and other higher alkanes (or saturated hydrocarbons) also have a very strong C-C and C-H bonds, thus making their molecules to have no empty orbitals of low energy or filled orbitals of high energy that could readily participate in chemical reactions as is the case with unsaturated hydrocarbons such as olefins and alkynes (Crabtree, 1994; Labinger & Bercaw, 2002)...
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Article 2(2) of the Kyoto Protocol imposes an obligation only on certain developed countries, working through the International Maritime Organisation (IMO), to pursue the reduction of greenhouse gas (GHG) emissions from marine bunker fuels. The IMO recently took the initiative to adopt a new legal instrument for the reduction of shipgenerated greenhouse gas emissions. Some developing countries have suggested that the proposed IMO initiative should strictly adhere to Article 2(2) of the Kyoto Protocol and the principle of Common but Differentiated Responsibility (CBDR). Against this backdrop, this article intends to review the extent to which it is possible to propose an international legal instrument for the reduction of GHG emissions from marine bunker fuels which is applicable only to ships from developed countries considering the complex characteristics of the international shipping industry. This article also examines how far this approach is justifiable even within the framework of the CBDR principle.
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A laboratory experiment was set up in small chambers for monitoring greenhouse gas emissions and determining the most suitable time for sampling. A six-treatment experiment was conducted, including a one week pre-incubation and a week for incubation. Timelines for sampling were 1, 2, 3, 6 and 24 hours after closing the lid of the incubation chambers. Variation in greenhouse gas fluxes was high due to the time of sampling. The rates of gas emissions increased in first three hours and decreased afterward. The rates of greenhouse gas emissions at 3 hours after closing lids was close to the mean for the 24-h period.
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Land-use change, particularly clearing of forests for agriculture, has contributed significantly to the observed rise in atmospheric carbon dioxide concentration. Concern about the impacts on climate has led to efforts to monitor and curtail the rapid increase in concentrations of carbon dioxide and other greenhouse gases in the atmosphere. Internationally, much of the current focus is on the Kyoto Protocol to the United Nations Framework Convention on Climate Change (UNFCCC). Although electing to not ratify the Protocol, Australia, as a party to the UNFCCC, reports on national greenhouse gas emissions, trends in emissions and abatement measures. In this paper we review the complex accounting rules for human activities affecting greenhouse gas fluxes in the terrestrial biosphere and explore implications and potential opportunities for managing carbon in the savanna ecosystems of northern Australia. Savannas in Australia are managed for grazing as well as for cultural and environmental values against a background of extreme climate variability and disturbance, notably fire. Methane from livestock and non-CO2 emissions from burning are important components of the total greenhouse gas emissions associated with management of savannas. International developments in carbon accounting for the terrestrial biosphere bring a requirement for better attribution of change in carbon stocks and more detailed and spatially explicit data on such characteristics of savanna ecosystems as fire regimes, production and type of fuel for burning, drivers of woody encroachment, rates of woody regrowth, stocking rates and grazing impacts. The benefits of improved biophysical information and of understanding the impacts on ecosystem function of natural factors and management options will extend beyond greenhouse accounting to better land management for multiple objectives.
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Throughout the world, there is increasing pressure on governments, companies,regulators and standard-setters to respond to the global challenge of climate change. The growing number of regulatory requirements for organisations to disclose their greenhouse gas (GHG) emissions and emergent national, regional and international emissions trading schemes (ETSs) reflect key government responses to this challenge. Assurance of GHG emissions disclosures enhances the credibility of these disclosures and any associated trading schemes. The auditing and assurance profession has an important role to play in the provision of such assurance, highlighted by the International Auditing and Assurance Standards Board’s (IAASB) decision to develop an international GHG emissions assurance standard. This article sets out the developments to date on an international standard for the assurance of GHG emissions disclosures. It then provides information on the way Australian companies have responded to the challenge of GHG reporting and assurance. Finally, it outlines the types of assurance that assurance providers in Australia are currently providing in this area.