Verifier's Perspectives - Lessons Learned from California Mandatory Greenhouse Gas Emissions Reporting Program

摘要

Industry's accurate GHG emissions inventory reporting is an essential part of ARB's strategy to address the impacts of climate change. To establish credible GHG emission inventory, ARB has implemented a third-party independent verification process as a mandatory requirement starting calendar year 2010 for reporting year of 2009 emissions. This presentation addresses the need for more consistent interpretation and clear guidance by ARB on certain topics and definitions such as net power generation and fuel type (e.g., natural gas) to minimize the challenges and confusions encountered by reporting entities and verification bodies. It was discovered that all reporters had varying degrees of deficiencies and deviations in their record keeping, documentation, and emissions estimations, causing either or both materiality and conformance issues in their original GHG reports in 2010. Although most correctable issues had been resolved during the verification process in 2010, it is essential for reporting industries to implement a credible and demonstrable GHG inventory program with an updated written GHG inventory protocol or monitoring plan, supported by auditable trails of documentations. The overall pre-verification process may take up to three-months before the actual verification activity can take place based on 2010 verification experience. Thus, an early initiation of verification body selection and contracting procedure is highly recommended for a best business practice. In the light of newly proposed amendments to GHG mandatory reporting requirements by ARB, the lessons learned from previous verification activities are essential to better prepare for the upcoming mandatory reporting requirements.