Layana Corporation Successfully Completes ISO 14064-1 Audit Certification
Layana has attained international standards in greenhouse gas inventory, enhancing the image of our factory. Through internal and external verification and certification, the accuracy and credibility of the inventory results are ensured.
For various greenhouse gas emission sources, we employ targeted methods for calculation:
- Stationary Combustion Sources: For example, the gas used in the kitchen, Layana utilizes the carbon emission coefficient method and mass balance method to calculate its greenhouse gas emissions.
- Moving Combustion Sources: Such as fuel combustion in transportation equipment, Layana uses the carbon emission coefficient method to calculate greenhouse gas emissions.
- Fugitive Emission Sources: For example, septic tanks; Layana's calculation involves the number of employees × annual working hours × carbon emission coefficient × GWP for septic tanks, and for refrigerant fugitive emissions, Layana estimates annual fugitive emissions based on original equipment fill quantity and annual fugitive rate.
- Externally Purchased Electricity: Calculated using the annual carbon emission coefficient announced by Taiwan Power Company.
- Emissions from Solid and Liquid Waste Disposal: Utilizing declared weight × carbon emission coefficient × IPCC global warming potential coefficient.
- Greenhouse Gas Emissions from Energy Resource Extraction, Manufacturing, and Processing: Activity data × carbon emission coefficient × IPCC global warming potential coefficient.
In greenhouse gas inventory, Layana employs the uncertainty factors recommended by IPCC to assess the error range of activity data and emission factors, thus calculating the overall emission data uncertainty. The baseline year for this inventory is 2022, and if boundary changes or error corrections exceed 3%, we will reset the baseline year for comparison to enhance the reliability and transparency of the report.
Layana has implemented various reduction strategies such as energy management and improving equipment efficiency, and these measures have started to yield results. This not only demonstrates our responsibility and efforts in environmental management but also elevates the level of our internal control system. Environmental protection measures within our company have been systematically regulated and continuously improved, highlighting our determination to fulfill social responsibility. In the future, we will continue to strive for better carbon reduction performance towards our carbon-neutral goals.
The Genesis of ISO 14064 Greenhouse Gas Inventory
In 1997, the "Kyoto Protocol" mandated contracting parties to implement specific greenhouse gas emission reduction targets. The United Nations Framework Convention on Climate Change (UNFCCC) initiated work on greenhouse gas inventory and, in 1998, established the Inventory Task Force, developing the first version of the Greenhouse Gas Inventory and Reporting Guidelines, the precursor to ISO 14064 standards. ISO first released ISO 14064-1 Greenhouse Gas Inventory and Reporting Standard in 2005, assisting companies in greenhouse gas inventory work. With the adoption of the "Paris Agreement" under the United Nations Climate Change Convention, the standards have been continuously updated and improved. The latest international standard specification is ISO 14064-1:2018, released in 2018.
The Principles of ISO 14064-1 Greenhouse Gas Inventory
These principles ensure the credibility, reliability, and comparability of organizational-level greenhouse gas inventory and reporting.
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Relevance: The relevance principle requires organizations to identify and report all greenhouse gas emissions relevant to their activities and operations, choosing disclosed items, whether direct or indirect. This includes production processes, energy use, transportation, and various other aspects. By ensuring the inventory content is relevant to the organization's actual situation, the organization can more comprehensively understand its impact on climate change, making the inventory report more reference-worthy.
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Completeness: Disclose all significant emission sources and scopes, inventorying all possible greenhouse gases to ensure completeness. This helps assess the contribution to climate change more comprehensively, forming more feasible emission reduction strategies.
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Consistency: Use the same methods for greenhouse gas measurement and reporting across different times and scopes. This helps ensure data comparability, enabling tracking and evaluating changes in emissions trends. It makes it easier for stakeholders to compare environmental performance between different periods.
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Accuracy: Ensure the accuracy of measurement methods and inventory records. This includes precise measurement and calculation of emission sources and recording the accuracy of relevant data. High data reliability ensures the organization can formulate reasonable emission reduction strategies based on actual circumstances.
- Transparency: Inventory reports should provide clear, understandable, and specific information, enabling stakeholders to understand the inventory process, methods, and results. This helps build trust and makes the inventory report more welcomed by stakeholders.
The Structure of ISO 14064-1 Standard
- Determine Inventory Scope: First, determine the scope of greenhouse gas inventory, covering which emission sources. If there are investments in other companies, carbon emissions need to be calculated based on the equity proportion, usually using the control method. This helps ensure the completeness of the inventory and better assess the overall greenhouse gas situation of the organization.
- Establish Inventory Baseline Year: The main purpose is to establish a performance comparison baseline for greenhouse gas management and evaluate the achievement status of reduction targets. Single-year data, multi-year averages, or rolling averages are typically chosen. The organization can change the baseline year but must explain the reasons for the change. When disclosing category changes, changes in quantification methods, or changes in ownership and control that meet significant thresholds, the baseline year must be recalculated.
- Identify and Assess Emission Sources: Identify and assess emission sources to ensure the accuracy and completeness of greenhouse gas inventory. This includes direct or indirect emission sources, such as purchased electricity, food delivery, customer visits, employee commuting, raw material purchases, consumer use, etc.
- Establish and Maintain Inventory Records: Establish and maintain accurate greenhouse gas inventory records, including inventory methods, data, and calculation processes. This helps verify the process and ensure the credibility of the data.
- Transparency of Inventory Reports: Publicly disclosing greenhouse gas inventory reports ensures data transparency. The inventory report should clearly present the inventory process, data, and results for stakeholders to assess and reference.
▲ January 11, 2024, External Audit for ISO 14064
Conclusion
Just as ancient mariners relied on the stars for navigation, the ISO 14064 standard has outlined for us a future blueprint of resource conservation and steadfastness. We can, in accordance with its guidelines, advance greenhouse gas verification and reduction. The collective efforts of humanity can transform Carbon Emission Label management from a burden into a precious resource. Through the ISO 14064 standard, we learn to cherish our environment better, embarking on the path of sustainable development for our planet.