Choosing Data Sources for Relevant, Complete, Consistent, Transparent, and Accurate Reporting

摘要

The Greenhouse Gas Protocol's Corporate Standard includes five key principles for greenhouse gas (GHG) accounting and reporting: relevance, completeness, consistency, transparency, and accuracy. Emission inventories that are complete and relevant include all sources within the enterprise-defined scope and serve the decision-making needs of all stakeholders. Consistent methodologies allow for meaningful comparisons. Accuracy and transparency in reporting leave decision-makers with reasonable assurance as to the integrity of emissions data, with clear audit trails and documentation of assumptions, calculations, and references. Accurate reports have taken steps to reduce uncertainty as much as practical, in large part by choosing the most appropriate, accurate input data. These principles can be incorporated into any environmental reporting program to increase data quality and better align information across enterprises. Companies continue to grow, often across borders, and environmental data continues to make larger and larger impacts on business decisions. It is important for information in one report to match another, and one business unit to be able to be compared to another, no matter where in the world it is. Data used in environmental reporting calculations can come from many places -some are much better than others. This presentation will show how to evaluate data sources across companies and locations and give examples of some of the best available data source used in air emission inventories, Toxic Release Inventories (TRI), and other reports.