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GHG Protocol – Basic Definitions and Main Points

In this article we will explore the basic definitions and main points of the GHG Protocol, of its main actors and respective responsibilities and also begin detailing the verification processes and requirements, in addition to briefly answering why you should look for this inventory.

The Brazilian Greenhouse Gas Protocol Plan (GHG Protocol) was released in 2008 to promote voluntary management of greenhouse gases (GEE), through technical and institutional training for accounting and compilation of greenhouse gases at the organizational level. It is a partnership between the Getúlio Vargas Foundation (FGV) e o World Resources Institute (WRI), supported by the Department of Energy Environment (MMA), by the Brazilian Association for Sustainable Development Business Council (CEBDS) and the World Business Council Sustainable Development (WBCSD).

Brazilian GHG Protocol Program qualification policy

The Brazilian Program understands the importance of encouraging organizations with inventories at different levels of maturity to become members and disclose their emissions. To promote the continuous improvement of the inventories of Members and Candidates for Membership of the Program, the Brazilian Program developed a qualification policy, with the aim of classifying the different efforts. Thus, Third-party verified inventories will be qualified appropriately, giving recognition to the verification process and promoting it. For more information about qualifying inventories, please, access the Brazilian Program website (www.fgv.br/ghg)

Third Party Verification

Participation in the Brazilian GHG Protocol Program is voluntary for any organization and, in the same way, no organization is required to have its GHG inventory verified by a third party. Therefore, same OIs (Inventory Organizations) whose inventories have not been verified by a third party may publish them on the Program platform, the Public Emissions Registry. Nonetheless, in accordance with the Brazilian Program qualification policy (above), complete inventories verified by a third party will be qualified differently.

It is Verification Specifications of the Brazilian GHG Protocol Program (EV) list verification principles and requirements and provide guidance for those who perform or manage the verification of corporate GHG inventories prepared in accordance with the Brazilian GHG Protocol Accounting Program Specifications, Quantification and Publication of Corporate Greenhouse Gas Emission Inventories (EPB). It is EV of the Brazilian Program are largely based on the document “General Verification Protocol for the Voluntary Reporting Program, Version 2.0 de The Climate Registry”. As EV are also based on ABNT NBR ISO 14064-3:2007.

ABNT NBR ISO 14.064-3:2007. – Greenhouse Gases – Part 3: Specifications and guidance for validating and verifying greenhouse gas claims. This standard constitutes the internationally recognized basis for validating GHG projects and verifying GHG inventories. The Brazilian GHG Protocol Program based its EVs on the principles of ABNT NBR ISO 14.064-3:2007 and concepts related to other ISO standards for verifying GHG inventories. The EVs of the Brazilian Program maintain consistency with the standard ABNT NBR ISO ISO 14.064-3:2007, although, provide additional requirements and guidance for verifiers.

Terms and definitions

Accreditation body (OA): body responsible for accrediting OVs to carry out inventory verification activities.

Verification body (OV): people(s) competent(s) and independent(s), with responsibility for conducting and reporting verification processes NOTE: This term can also be used to refer to a Verifier. (based on ABNT NBR ISO 14064-3:2007)

Inventory organization (HEY): company, corporation, business, company, authority or institution, or part or combination thereof, whether in the form of a public limited company or not, public or private, which has its own functions and administration and develops its greenhouse gas inventory. For the purposes of these specifications, the inventory organization, also known as organization, may be represented by the person or persons responsible for the greenhouse gas inventory. (based on ABNT NBR ISO 14064-3:2007)

Verification principles

Independence – Remain independent of the activity to be verified and free from any bias or conflict of interest. Maintain objectivity throughout the verification, to ensure that results and conclusions are based on objective evidence obtained during verification.

Ethical Conduct – Demonstrate ethical conduct through trust, integrity, confidentiality and discretion throughout the verification process.

Fair Presentation – Reflect truthfully and accurately on activities, the results, conclusions and verification reports. Report significant obstacles encountered during the verification process, as well as divergent opinions that cannot be reconciled between verifiers and the inventory organization.

Professional Care – Exercise professional diligence and judgment, according to the importance of the task performed and the trust placed by stakeholders. Have the necessary skills and competencies to carry out the verification.

Summary of the verification process and requirements

Below, Below is an overview of the verification process in accordance with these EVs:

1. Request for proposal: The organization submits a verification proposal request to one or more OVs accredited by the OA (see chapter 3.1).

2. Verification proposal: The OV sends the organization a verification proposal (see chapter 3.2).

3. Hiring: The organization selects an OV and, if there are no conflicts of interest (CDI) between as parts, a contract is established and the formal verification process begins(see chapter 3.2.1 for more information about CDI).

4. Kickoff meeting: The OV and the organization meet to agree the verification schedule and exchange the necessary information (see chapter 3.3).

5. Verification plan: The OV identifies the facilities that should be visited, develop a visiting schedule, makes a request for information and prepares a verification plan according to the procedures described in chapter 4.1.

6. Core verification activities: The OV evaluates the organization's GHG emissions inventory and carries out the main verification activities as per chapter 4.2.

7. Inventory error reporting (if there is): The OV prepares a detailed report on verification activities and deviations found (both material and immaterial) and reviews it with the inventory organization.

8.Corrective actions (if necessary): The organization analyzes the cause, corrects all material deviations and all possible immaterial deviations and proposes corrective implementations to prevent such deviations from occurring again.

9.Verification report and verification statement: The OV evaluates the corrective actions taken by the organization, prepares a verification report and verification statement (see chapters 5.1 e 5.2). The results of the verification process, including both documents, must be reviewed by an independent reviewer before results are shared with the inventory organization (see chapter 5.3).

10.Closing meeting: When the verification process is complete, the OV presents the findings and the verification statement is signed by both the organization and the OV.

11.Verification statement for the Brazilian Program: The organization uploads the verification statement to the Public Registry of GHG Emissions to be analyzed by the Brazilian Program.

12.Desk review of the Brazilian Program: The Brazilian Program evaluates the emissions inventory and reviews the verification statement. Once reviewed, The emissions inventory and verification statement from the inventorying organization become available to the public through the Brazilian program's Emissions Registry.

content (fgv.br)

These steps must be repeated each year to ensure compliance with the Brazilian Program verification requirements for each annual inventory submitted by the inventory organization.

The verification team is made up of the following professionals:

a) Lead Verifier (Mandatory): Responsible for leading the verification process, including the responsibilities of appointing team members to perform specific tasks and performing quality control of each team member's work. The lead verifier must indicate approval of the verification team's work, signing the verification report and verification statement. The lead verifier and the independent reviewer cannot be the same person.

b) Checker(es) (Optional): Verification team member responsible for performing specific verification tasks within your(s) specialty(s), as directed by the lead verifier. The number of verifiers required in a verification team varies depending on the complexity of the OI emissions inventory. Verifiers can be experts in GHG quantification in a sector, or specialists in specific broadcasting technologies, or both.

c) Technical Experts (Optional, based on the technical needs of verification activities): Individual who provides knowledge about a specific industry to the verification team, as directed by the lead verifier. Technical experts may or may not be verifiers and may not be necessary if the lead verifier or one of the verifiers has specific knowledge about the OI's sector of activity.

Beyond the Verification Team, the verification process must include an independent reviewer:

Independent Reviewer (Mandatory): Another individual qualified to act as lead verifier, but without any involvement in the verification process in question. The independent reviewer is appointed to carry out a review aimed at controlling the quality of the verifiers’ work. The lead verifier and the independent reviewer cannot be the same person.

Inventory organization: Organization that reports and publishes its GHG emissions in accordance with the Brazilian GHG Protocol Program Specifications. An IO that voluntarily chooses to carry out verification of its GHG inventory must select an accredited verification body to carry out this work. Furthermore, OI must provide the information, the documents and access permission so that the OV can carry out its work and correct all deviations, omissions or material errors that have been detected in the report.

Why carry out GHG inventories?

1) Inventory as a management tool

• Monitoring emissions over time (historical data)

• Establishment of goals and indicators

• Implementation of an internal improvement process:

                ⚬ reduction of emissions

                ⚬ resource economy

                ⚬ increased efficiency

2) Competitiveness

• Opening to new markets

• Participation in regional and global programs

• Access to special credit lines

• Response to investors

• Development of the carbon footprint of products and services customer information.

3) Transparency

• Recognition from stakeholders (investors, customers, partners)

• Reputation and credibility of the organization in its environment

• Use of inventory data in other initiatives, What:

                ⚬ CarbonDisclosure Project CDP

                ⚬ Global Reporting Initiative GRI

                ⚬ ICO2 Efficient Carbon Index

                ⚬ ISE Corporate Sustainability Index

                ⚬ Dow Jones Sustainability Index DJSI

Why join the Cycle 2024?

• Insertion into an institutional environment with a wide variety of organizations and sectors to diagnose emissions from their operation;

• Visibility for your organization's sustainable practices: through the Public Emissions Registry it is possible to share strategies and projects to reduce emissions;

• Technical support for preparing inventories and reviewing reported information.

For more information, clique on here e on here, Besides the official documentation.