SLIDE 1 GHG Accreditation System Training Program HKAS
TARGET AUDI ENCE: HKAS Officers and Potential Assessors/ Experts
Day 1 September 24, 2012
09:00 – 09:15 Registration 09:15– 09:30 Opening 09:30– 10:30 Introduction to Climate Change and Basic Concepts 10:30 – 10:45 Morning Break 10:45 – 12:15 ISO 14060’s Series 12:15 – 13:30 Lunch Break 13:30 – 15:15 ISO 14064 – PART 1 15:15 – 15:30 Afternoon Break 15:30 – 17:00 ISO 14064 – PART 2
Day 2 September 25, 2012
09:00 – 09:15 Recap of Day 1 09:15 – 10:30 ISO 14065 + IAF MD6 (Starting) 10:30 – 10:45 Morning Break 10:45 – 12:15 ISO 14065 + IAF MD6 (Impartiality) 12:15 – 13:30 Lunch Break 13:30 – 15:15 ISO 14065 + IAF MD6 + ISO 14066 (Competence) 15:15 – 15:30 Afternoon Break 15:00 – 17:00 ISO 14065 + IAF MD6 (Process)
SLIDE 2 GHG Accreditation System Training Program HKAS
TARGET AUDI ENCE: HKAS Officers and Potential Assessors/ Experts
Day 3 September 26, 2012
09:00 – 10:30 ISO 14064 – PART 3 10:30 – 10:45 Morning Break 10:45 – 12:15 Case Studies (V/V activities) 12:15 – 13:30 Lunch Break 13:30 – 14:30 Case Studies (assessment skills and techniques, writing of non-conformity) 14:30 – 15:00 Closing Session 15:00 - 17:00 Exam
SLIDE 3 HKAS AS Sept
24-26 26, 2012 2012 Veró rónic ica García ía Malo lo
SLIDE 4
SLIDE 5
SLIDE 6
Gas
Climate Change
SLIDE 7
SLIDE 8 Over a decade ago, (June 1992) most countries joined an international treaty -- the United Nations Framework Convention
- n Climate Change (UNFCCC)
To begin to consider what can be done to: reduce global warming and cope inevitable temperature increases
SLIDE 9 More recently (1997), a number of nations approved an addition to the treaty: the Kyoto Protocol. The Ky Kyoto P
- to Protoc
- tocol was negotiated at the city of
Kyoto, Japan and came into force February 16th, 2005. The Kyoto Protocol is a legally binding agreement under which industrialized countries will reduce their collective emissions of greenhouse gases by 5.2% compared to the year 1990 (but note that, compared to the emissions levels that would be expected by 2012 without the Protocol, this target represents a 29% cut).
The Convention and the Protocol
SLIDE 10 The goal is to lower overall emissions from six greenhouse gases
carbon dioxide, methane, nitrous oxide, sulfur hexafluoride, HFCs, and PFCs
Calculated as an average over the five-year period
SLIDE 11
SLIDE 12
CO2 emissions by country
SLIDE 13
- Kyoto Protocol
- National Policies on Climate Change
- Voluntary Markets
SLIDE 14 Require that countries limit or reduce their greenhouse gas emissions. emission reductions took on economic value. To help countries meet their emission targets, and to encourage the private sector and developing countries to contribute to emission reduction efforts, negotiators of the Protocol included 3 market-based mechanisms Emissions Trading Clean Development Mechanism Joint Implementation
SLIDE 15 Expert groups AWG LCA GEF IPCC UN LEG CGE AWG KP SBSTA Bureau SECT SBI
COP CMP
Constituted bodies CDM EB JISC
Compliance Committee Adaptation Fund Board
SLIDE 16 4591 4591 registered projects in 71 71 countries 1 b billio illion CERs issued to date
A A MEC ECHA HANISM WIT WITH H GLOBA BAL R REA EACH
>2.7 b billio illion certified emission reductions expected to the end
Sta tatu tus: 11 11 Sept eptember ember 2012 2012
SLIDE 17 Three main elements
- Low Emission Development Strategy (LEDS)
- National Inventory of GHG Emissions
- National Appropriate Mitigation Actions (NAMAs)
Measured Reported Verified
According to principles and guidance from UNFCCC.
SLIDE 19 Reduction tion in en ener ergy y inten ensity of at at l leas east 25% 25% b by y 2030 2030 (with 2005 2005 as as the b e bas ase year e year)
electricity generation, major source of GHG emissions accounting
for over 60% of the total local emissions. (Buildings 89%)
transport sector is the second largest GHG emission source (16%), waste (12%).
Reducing electricity consumption for building operations bring down GHG emissions. Co-benefits of reducing
- perational costs and improving the local and regional air
quality.
SLIDE 20 Measure rement, Re Report rtin ing a g and Ve Verif rifica ication
HG m mit itiga igatio ion (COP13) The Bali Action Plan introduced language on “measurable, reportable and verifiable” greenhouse gas (GHG) mitigation actions and commitments
SLIDE 21
SLIDE 22
SLIDE 23 green eenhouse se gas as GHG gaseous constituent of the atmosphere, both natural and anthropogenic, that absorbs and emits radiation at specific wavelengths within the spectrum of infrared radiation emitted by the Earth's surface, the atmosphere, and clouds GHGs Gs incl clude carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs) and sulfur hexafluoride (SF6).
SLIDE 24
gr gree eenhouse gas gas source physical unit or process that releases a GHG into the atmosphere gr gree eenhouse gas gas sink physical unit or process that removes a GHG from the atmosphere
SLIDE 25
Mit itiga igatio ion The UN UN defines mitigation in the context of climate change, as a human intervention to reduce the sources or enhance the sinks of greenhouse gases
SLIDE 26 Va Valid lidatio ion & & Ve Verif rifica icatio ion in in Clim Climate Ch Change ge
Validation
aluation of a a pr project pl plan an do done at at the be beginning
rojec ect; es establi lish the e fra ramew mework w k wit ithin in w whic ich t the e emis emission red reductions w will ill take ke pla lace ( e (PDD) Verif ific icatio ion.- con
tion and r repor
ting of
tory y and an in indep ependent rev revie iew o
ssions s of f GH GHG t G that o
as a a result of t of pro rojec ect
Verification Validation Verification
SLIDE 27 verif rific icati tion
systematic, independent and documented process for the evaluation
green eenhouse gas gas assertion against agreed verification criteria
SLIDE 28 valid alidati tion
systematic, independent and documented process for the evaluation
green eenhouse gas gas assert rtio ion in a GHG project plan against agreed validation criteria
SLIDE 29
gr gree eenhouse gas gas em emission total mass of a GHG released to the atmosphere over a specified period of time gr gree eenhouse gas gas rem emoval total mass of a GHG removed from the atmosphere over a specified period of time
SLIDE 30
greenho house se gas emis missio ion re reducti tion calculated decrease of GHG emissions between a base seline sc scena nario and the project gr gree eenhouse gas gas rem emoval en enhancement calculated increase in GHG removals between a base seline sc scena nario and the project
SLIDE 31 gre reenhou
as emis missio ion or
remov moval l fact ctor factor relating activity data to GHG emissions or removals NOTE A greenhouse gas emission or removal factor could include an
SLIDE 32 bas aseline scen enario hypothetical reference case that best represents the conditions most likely to
- ccur in the absence of a proposed
gr gree eenhouse gas gas projec ject NOTE The baseline scenario concurs with the GHG project timeline.
SLIDE 33
SLIDE 34 The Environmental Management Technical Committee of the International Standardization Organization Scop cope: “Standardization in the field of environmental management tools and systems” Philos
- sop
- phy: Improving management practices
is the best way to improve the environmental performance of organizations and their products. Parti tici cipan ants ts:74 countries, 33 countries O status
SLIDE 35 “Umbrella" committee under which the ISO 14000 series of environmental management standards are being developed. Producing standards and guidance documents in the following areas: SC 1 Environmental Management Systems (EMS) SC 2 Environmental Auditing & Related Investigations (EA&RI) SC 3 Environmental Labeling (EL) SC 4 Environmental Performance Evaluation (EPE) SC 5 Life Cycle Assessment (LCA) SC 7 Greenhouse Gas as M Man anag agement an and R d Relat ated Activit itie ies TCG Terms and Definitions (T&D)
SLIDE 36 TC 207/SC 7 - Greenhouse gas management and related activities ISO 14064-1:2006 Specification with guidance at the organization level for quantification and reporting of GHG emissions and removals ISO 14064-2:2006 Specification with guidance at the project level for quantification, monitoring and reporting of GHG emission reductions or removal enhancements ISO 14064-3:2006 Specification with guidance for the validation and verification of GHG assertions ISO 14065:2007 Requirements for GHG validation and verification bodies for use in accreditation or other forms of recognition ISO 14066:2011 Competence requirements for GHG validation teams and verification teams
SLIDE 37
SLIDE 38 GH
GHG
GH
GHG s G sourc rce
GH
GHG G sin ink
GH
GHG G re reserv rvoir ir
GH
GHG e G emis issio ion
GH
GHG G remov moval
GH
GHG G emis issio ion re redu duction
GHG remov
moval e enha nhancement
GH
GHG e G emis issio ion or
remov moval factor tor
dire
direct GH GHG G emis issio ion
ener
ergy gy in indire direct GH GHG G emis issio ion
othe
indire direct GH GHG
GH
GHG G activ ivit ity da data
GH
GHG G assertio ion
GH
GHG G in inform rmatio ion s system
GH
GHG in G inventory
GH
GHG G pro project
GH
GHG G pro project pro propo ponent
GH
GHG pro G progra ramme
GH
GHG re G repo port rt
affected
d GH GHG G sourc rce, s , sin ink o
r re reserv rvoir ir
contr
GHG G sourc rce, s , sin ink o
r re reserv rvoir ir
baselin
line s scenario rio
SLIDE 39 glo
loba bal w l warm rmin ing po potentia ial
carbo
rbon dio dioxide ide e equ quiv ivalent
ba
base year
ba
baselin line s scenario rio
facilit
ility
or
tion
re
respo ponsibl ible pa part rty
in
intended u d user
clie
lient
stakehold
lder
dire
directed a d actio ion
le
level o
rance
materia
ialit lity
materia
ial dis l discre repa pancy
moni
monitor toring
valida
lidatio ion
valida
lidatio ion c crit riteria ria
verif
rific icatio ion c crit riteri ria
valida
lidatio ion s statement
verif
rific icatio ion s statement
valida
lidator
verif
rific icatio ion
verif
rifier
unc
uncerta tainty ty
SLIDE 40 ISO 14064 Part 1 ISO 14064 Part 2
Re
Rele levance ce
Completeness
eness
Consistency
cy
Accu
ccura racy
Tra
Transpare rency cy
Re
Rele levance ce
Completeness
eness
Consistency
cy
Accu
ccura racy
Tra
Transpare rency cy
Conser
erva vativeness veness
SLIDE 41 ISO 14064 Part 3
Indepe
pende dence
Et
Ethica ical co l conduct ct
Fair
ir pre resentation
Due
Due pr professional c car are
SLIDE 42 The first step towards managing GHG emissions is to measure them. There are some standards and guidelines to measure GHG emissions like GHG protocol, ISO 14064 Life Cycle Assessment (LCA), market based mechanisms like Clean Development Mechanism (CDM) and Voluntary Carbon Standards (VCS), etc. Out of them, ISO 14064 is an offset protocol and independent, voluntary GHG project accounting standard which help to quantify GHG emission
- f the organization, event, product or person.
How ISO14064 help to calculate carbon footprint of organization, event, product or persons
SLIDE 43
SLIDE 44 HKAS AS Sept
24-26 26, 2012 2012 Veró rónic ica García ía Malo lo
SLIDE 45 Specification with guidance at the
- rganization level for quantification and
reporting of greenhouse gas emissions and removals
SLIDE 46 1 Scope 2 Term erms and nd def efinitions 3 Principles 4 GHG invento entory ry design and development ent 5 GHG invento entory ry components
6 GHG invento entory ry quality ty managem ement ent 7 Rep eport
8 Organi nizati tion'
tion
ties es Annex nex A (informative) Consoli lidatin ing facilit ility-level data ta to to the the org
level l Annex nex B (informative) Examples of
ndire rect gree reenhouse gas emissi ssions s Annex nex C (informative) Gree reenhouse e gas glob
rming potent
Bibliograp aphy
SLIDE 47
4.1 Organizational boundaries 4.2 Operational boundaries 4.3 Quantification of GHG emissions and removals
SLIDE 48 Organizational
Organization may comprise one
- r more facilities. Facility-level
GHG emissions or removals may be produced from one or more GHG sources or sinks. The organization shall: 1.- consolidate its facility-level GHG emissions and removals by: a) control b) equity share 2.- document which consolidation method it applies. 3.-explain any change to the selected consolidation method.
SLIDE 49 Facil ilit ity 1
GHG sink 1.1 GHG source 1.1 GHG sink 1.n GHG source 1.n
Facil ilit ity x
GHG sink x.1 GHG source x.1 GHG sink x.n GHG source x.n Organization GHG emissions and removals Organization boundary
x number of facilities n number of GHG sources or sinks at the facility
SLIDE 50 Operational
An operational boundary defines the scope of direct and indirect emissions for operations that fall within a company’s established organizational boundary. The operational boundary (scope 1, scope 2, and scope 3) is decided after setting the organizational boundary. The established organ anizational an and d ope perat ational boundar aries es together constitut ute a company ny’s i invent ntory bo bounda dary. Operational boundary setting involves identification of GHG sources and sinks and their categorization into direct GHG emissions or removals (Scope 1 emissions), energy indirect GHG emissions or removals (Scope 2 emissions) and indirect GHG emissions (Scope 3).
SLIDE 51
- The emissions from company owned or operated assets such as
machinery, equipment, or processes are included in scope 1 emissions.
- Therefore all the emissions happening from company owned
vehicles, machinery, equipment, processes come under scope 1.
- Also emissions from such assets that are not owned by the
company but operated by the company also come under scope 1. For example if company hires a vehicle and pay for its fuel separately, then emissions from vehicles are categorized under scope 1 emission. Therefore if company operates any asset and pays for its fossil based fuel or responsible for process, the respective emissions are categorized under scope 1.
- Direct GHG emissions from electricity, heat and steam generated
and exported or distributed by the organization may be reported separately, but shall not be deducted from the organization’s total direct GHG emissions.
- CO2 emissions from the combustion of biomass shall be
quantified separately.
SLIDE 52
- These emissions are associated with energy
bought by the facilities. The energy bought could be electricity or steam or heat.
- The emission source could be outside of
- rganizational boundary, but since the
energy is used by facilities, the associated emissions are calculated and categorized as scope 2 emissions.
SLIDE 53
- Indirect GHG emissions come from supply
chain, third party/contractors’ energy consumption, employee travel, and use of consumables by the facilities.
SLIDE 54 Quantification steps and exclusions a) identification of GHG sources and sinks b) selection of quantification methodology c) selection and collection of GHG activity data d) selection or development of GHG emission or removal factors e) calculation of GHG emissions and removals The organization may exclude from quantification direct or indirect GHG sources or sinks whose contribution to GHG emissions or removals is not material or whose quantification would not be technically feasible or cost effective. The organization shall explain why certain GHG sources or sinks are excluded from quantification.
SLIDE 55 GHG quantification should be based on the emission quantification methods that are most appropriate for the
- rganization and should be complete, consistent, transparent
and accurate. The GHG quantification methodology shall be based on the guidelines published by IPCC. Organization shall use a combination of standards and guidelines for reporting direct and indirect carbon emissions; including, predominantly, the Greenhouse Gas (GHG) Protocol prepared by the World Resources Institute (WRI) and the standard provided by International Organization for Standardization i.e. ISO 14064-1. GHG quantification methodology that is based on ‘GHG activity data multiplied by GHG emission or removal factors’ will be appropriate for GHG quantification. Organization can also calculate GHG emissions based on a mass balance or stoichiometric basis specific to a facility or process
SLIDE 56 While creating the GHG inventory of the organization, there is a need to calculate all the six GHGs e.g. GHG emissions from the burning of fossil fuels, methane emission from anaerobic digestion of organic matter (Spent wash treatment in anaerobic digester in molasses based distillery), CO2 emission from use of fire extinguishers during actual fire conditions or emergency preparedness programs/training in the organization, etc. Clause 4.3.3 of ISO 14064-1 suggests that organization shall select and use quantification methodologies that will reasonably minimize uncertainty and yield accurate, consistent and reproducible results. ISO 14064-1 specifies that organization shall calculate their GHG emission as per six greenhouse gases separately
SLIDE 57
How GHG emission get quantified?
SLIDE 58 Whatever the source of GHG and the calculation methodology, the resulting value should be in mass unit of Carbon dioxide equivalent form. By multiplying the resulting value of gas other than CO2 with the respective Global Warming Potentials (GWP) will result in CO2 equivalent form. The concept of global warming potential (GWP) has been developed in order to enable comparison of the ability of different GHGs to trap heat in the atmosphere. GWP of different GHGs
GHG HGs GWP GWP Carbon dioxide CO2 1 Methane CH4 21 Nitrous oxide N2O 310 Sulphur hexafluoride SF6 23900
SLIDE 59 GHG emission from the burning of diesel in stationary source i.e. DG sets. Burning of fuel in stationary source emits Carbon Dioxide, Methane and Nitrous oxide. To understand the further calculation process, let’s take 100 liters of diesel consumption in the DG set. The calculation would be; 1.CO2 emission = Fossil fuel consumption in volume unit X CO2 emission factor (Ton per volume unit) 2.CH4 emission = Fossil fuel consumption in volume unit X CH4 emission factor (Ton per volume unit) 3.N2O emission = Fossil fuel consumption in volume unit X N2O emission factor (Ton per volume unit) Total GHG emission (in tCO2 eq) = (CO2 emission) + (CH4 emission X 21) + (N2O emission X 310) 1.CO2 emission = 100 X 0.00265 2.CH4 emission = 100 X 0.00000036 3.N2O emission = 100 X 0.000000021 Total GHG emission (in tCO2 eq) = 0.265299393 + (0.000035819 X 21) + (0.00000215 X 310)
SLIDE 60
Organizations create GHG sources master list and identify the relevant GHG activity data required under chosen GHG quantification methodology. They extract the data which is further required for GHG emission quantification
SLIDE 61
GHG activity data is multiplied by the relevant GHG emission/removal factors. On the other hand, an organization can use mass balance or stoichiometric approach for GHG emission quantification.
SLIDE 62
1.- GHG emissions and removals 2.- Organizational activities to reduce GHG emissions or increase GHG removals 3.- Base year GHG inventory 4.- Assess and reduce uncertainty
SLIDE 63 GHG inventory quality management system is developed for data collection, quantification, monitoring, and record keeping procedures. It is managed with certain policies, processes, and procedures to reduce the materiality and uncertainty in GHG inventory calculations. It helps to maintain the level of assurance that
- rganization has decided for the intended
users.
SLIDE 64
ISO14064 requires documentation to be prepared to maintain and manage GHG management system conforming to ISO14064. It includes all the guideline documents, GHG report which describes the process and methods adopted for establishing its GHG footprint for the base year, GHG manual which acts as training material to understand the ISO 14064 system implemented. The GHG report is used for external communication with the stakeholders.
SLIDE 65
Verification: is final stage of an inventory and need external third party verification body to undertake verification of the GHG inventory. ISO 14064-1 gives information of how to prepare a verification
SLIDE 66
SLIDE 67 HKAS AS Sept
24-26 26, 2012 2012 Veró rónic ica García ía Malo lo
SLIDE 68
Specification with guidance at the project level for quantification, monitoring and reporting of greenhouse gas emission reductions or removal enhancements
SLIDE 69 This part of the standard focuses on GHG
projects or project-based activities specifically designed to reduce GHG emissions or increase GHG removals.
It includes principles and requirements for
determining project baseline scenarios and for monitoring, quantifying and reporting project performance relative to the baseline scenario.
It provides the basis for GHG projects to be
validated and verified.
SLIDE 70 green eenhouse se gas project activity or activities that alter the conditions identified in the baseline scenario which cause greenhouse gas emission reductions or greenhouse gas removal enhancements green eenhouse se gas project proponen ent individual or organization that has overall control and responsibility for a greenhouse gas project
SLIDE 71 gr gree eenhouse gas gas progr gramme voluntary or mandatory international, national or sub-national system or scheme that registers, accounts or manages GHG emissions, removal, gre reenhou
as emis missio ion re reducti tions or greenho house se gas re remov moval l enhancem emen ents
- utside the organization or gr
green eenhouse gas gas projec ject
SLIDE 72
gr gree eenhouse gas gas rep eport stand-alone document intended to communicate an organization's or project's GHG-related information to its intended users NOTE A GHG report can include a gr gree eenhouse gas gas as assertion
SLIDE 73 le leve vel o l of as assur urance degree of assurance the inten tended ed u user er requires in a valid validation or verifica icatio ion n NOTE 1 The level of assurance is used to determine the depth of detail that a validator or verifier designs into their validation or verification plan to determine if there are any material errors,
- missions or misrepresentations.
NOTE 2 There are two levels of assurance (reasonable or limited) that result in differently worded validation or verification statements.
SLIDE 74
mon monito itoring continuous or periodic assessment of GHG emissions and removals or other GHG-related data
SLIDE 75 valid alidati tion
systematic, independent and documented process for the evaluation
green eenhouse gas gas assert rtio ion in a GHG project plan against agreed validation criteria
SLIDE 76 valid alidato tor competent and independent person or persons with responsibility for performing and reporting on the results
SLIDE 77 verif rific icati tion
systematic, independent and documented process for the evaluation
green eenhouse gas gas assertion against agreed verification criteria
SLIDE 78
verif rifie ier competent and independent person, or persons, with responsibility for performing and reporting on the verification process NOTE This term can be used to refer to a verification body.
SLIDE 79 Rel elev evance Com
etene ness Cons
ncy Ac Accur uracy Transparen ency Conser ervativen enes ess
SLIDE 80
PLAN IMPLEMENT
SLIDE 81 PROJECT
Identify
Design &
Evaluate Fesasibility Consult stakeholders
Assess GHG programme eligibility requirements
SLIDE 82 Describes the Project Identify and select GHG sources, sinks & reservoirs Determine Baseline scenario Develops procedures to quantify, monitor and report GHG
SLIDE 83
Data Quality Management Monitoring Quantification Reporting Verification / Validation / Verification
SLIDE 84 TYPICAL PROJECT CYCLE
SLIDE 85 Issuance of Certified Emission Reductions (CERs) Monitoring report (MR) & Request for issuance Verified/ certified MR & Request for issuance
Project design National approval Validation Registration
Verification / certification
Monitoring Project participant
Designated national authority (DNA) Designated operational entity (DOE)
DOE CDM EB Project participant
Project design document (PDD) Validated PDD & Request for registration
CDM Executive Board (CDM EB) Step Who’s responsible
SLIDE 86 Issuance of Certified Emission Reductions (CERs) Monitoring report (MR) & Request for issuance Verified/ certified MR & Request for issuance
Project design National approval Validation Registration
Verification / certification
Monitoring Project participant
Designated national authority (DNA) Designated operational entity (DOE)
DOE CDM EB Project participant
Project design document (PDD) Validated PDD & Request for registration
CDM Executive Board (CDM EB) Step Who’s responsible
SLIDE 87 As Assessors of the HKAS Accreditation Program for
GHG V/V you will not prepare the Project Report, neither the Monitoring Report nor the Validation or Verification Report You need to assess if everything is according to Requirements
- ISO 14064
- Guidelines to Account for and Report on GHG Emissions
and Removals for Buildings in Hong Kong
SLIDE 88
SLIDE 89 HKAS AS Sept
24-26 26, 2012 2012 Veró rónic ica García ía Malo lo
SLIDE 90 Specif cifica icatio ion w wit ith gu guid idance ce f for r the val validation and and ve verificat ation o
nhouse ga gas asser ssertions
SLIDE 91 This part of the standard details principles and
requirements for verifying GHG inventories and validating or verifying GHG projects.
It describes the process for GHG-related
validation or verification and specifies
components such as validation or verification
planning, assessment procedures and the evaluation of organization or project GHG assertions.
This part of ISO 14064 can be used by
- rganizations or independent parties to
validate or verify GHG assertions.
SLIDE 92
SLIDE 93 GH
GHG
GH
GHG s G sourc rce
GH
GHG G sin ink
GH
GHG G re reserv rvoir ir
GH
GHG e G emis issio ion
GH
GHG G remov moval
GH
GHG G emis issio ion re redu duction
GHG remov
moval e enha nhancement
GH
GHG e G emis issio ion or
remov moval factor tor
dire
direct GH GHG G emis issio ion
energ
rgy in indire direct GH GHG G emis issio ion
other in
indire direct GH GHG
GH
GHG G activ ivit ity da data
GH
GHG G assertio ion
GH
GHG G in inform rmatio ion s system
GH
GHG in G inventory
GH
GHG G pro project
GH
GHG G pro project pro propo ponent
GH
GHG pro G progra ramme
GH
GHG re G repo port rt
affected
d GH GHG G sourc rce, s , sin ink o
r re reserv rvoir ir
contr
GHG G sourc rce, s , sin ink o
r re reserv rvoir ir
baselin
line s scenario rio
SLIDE 94 glo
loba bal w l warm rmin ing po potentia ial
carbo
rbon dio dioxide ide e equ quiv ivalent
ba
base year
ba
baselin line s scenario rio
facilit
ility
or
tion
re
respo ponsibl ible pa part rty
in
intended u d user
clie
lient
stakehold
lder
dire
directed a d actio ion
le
level o
rance
materia
ialit lity
materia
ial dis l discre repa pancy
moni
monitor toring
valida
lidatio ion
valida
lidatio ion c crit riteria ria
verif
rific icatio ion c crit riteri ria
valida
lidatio ion s statement
verif
rific icatio ion s statement
valida
lidator
verif
rific icatio ion
verif
rifier
unc
uncerta tainty ty
SLIDE 95 ISO 14064 Part 3
Indepe
pende dence
Et
Ethica ical co l conduct ct
Fair
ir pre resentation
Due
Due pr professional c car are
SLIDE 96
The validator or verifier selected shall: a) demonstrate competence and due professional care; b) be independent; c) avoid any actual or potential CoI; d) demonstrate ethical conduct; e) reflect truthfully and accurately validation and verification activities, conclusion and reports; f) meet the requirements of the standards or the GHG programme to which the responsible party subscribes.
SLIDE 97
SLIDE 98 Leve
vel of
rance shall be agreed with the client at the beginning of the validation or verification process.
The validator and client shall agree on the valida
lidatio ion o
bjectiv ives at the beginning of the validation process.
In the validation of GHG projects, valida
lidatio ion obj bjectiv ives shall include an assessment of the likelihood that implementation of the planned GHG project will result in the GHG emission reductions and/or removal enhancements as stated by the responsible party.
The verifier and client shall agree on the verif
rificatio ion o
bjectiv ives at the beginning of the verification process.
The validator or verifier and client shall agree on the crit
riteri ria of the validation or verification at the beginning of the validation or verification process.
SLIDE 99 The validation and verification scope, as a minimum, shall include: a) organizational boundaries or the GHG project and its baseline scenarios; b) physical infrastructure, activities, technologies and processes of the organization
c) GHG sources, sinks and/or reservoirs; d) types of GHGs; e) time period(s).
SLIDE 100 The validator or verifier shall establish the
materiality required by the intended users, considering validation or verification
- bjectives, level of assurance, criteria and
scope.
SLIDE 101
SLIDE 102 The validator or verifier shall establish the
materiality required by the intended users, considering validation or verification
- bjectives, level of assurance, criteria and
scope.
SLIDE 103 a) pre- engagement; b) approach; c) validation
verification; d) validation
statement
The validation or verification process shall include the following validation or verification process phases
FROM ISO 14065
SLIDE 104 Defin init itio ion o
Level of assurance Objectives Criteria Scope Materiality Assessment of the GHG information controls De Define A Appr pproach: verification plan Sampling plan Evaluation and verification
- pinion with regard to the GHG
report Assessment of the GHG data and information Assessment with regard to the verification criteria Issue ssue verif ific icatio ion stateme ement
V E R I F y
SLIDE 105 Select the verification team Communicate with the client and responsible
party
Develop verification plan – ISO 14064:3
including sampling plan
Pre- engagement Define ne ap approach
SLIDE 106 First step of validation or verification plan development is strategic review of the GHG information covering:
1.
Nature, scale and complexity of the verification activity to be undertaken
2.
Confidence in GHG data and information supplied
3.
Completeness of information and assertion supplied
The v/v can not proceed unless the information
supplied is sufficient to enable an effective review
The purpose of the review is to assess risks for further
verification activity
4.
Eligibility of the responsible party
Pre- engagement Define ne ap approach
SLIDE 107 While doing this review of data and information the v/v shall assess sources and magnitude of : pote
tial l erro rrors pote
tial l omis
ions pote
tial l mis misre representa tatio ion
Define ne ap approach
SLIDE 108 The categories of potential errors, omissions and misrepresentations assessed shall be the following: a) The inherent risk of a material discrepancy
b) The risk that the controls of the organization or GHG project will not prevent or detect a material discrepancy c)The risk that the v/v will not detect any material discrepancy that has not been corrected by the controls of the organization or GHG project.
Define ne ap approach
SLIDE 109 incompleteness: exclusion of significant sources, incorrectly
defined boundaries, leakage effects;
inaccuracy: double counting, significant manual transfer of
key data, inappropriate use of emission factors, meter drift;
inconsistency: not documenting methodological changes in
calculating GHG emissions or removals from those used in previous years
data management and control weaknesses: insufficient
checking of manual transfers of data from the point of origin and between calculation spreadsheets, no internal audit or review process,
inconsistent monitoring, no calibration and maintenance of
key process parameters/measurements.
SLIDE 110 Baseline: uncertainties associated with the assumptions used
in the baseline scenarios when projecting a set of circumstances that are possibly not likely to occur (e.g. baseline technology/fuel, performance of baseline technology etc.)
Data: Technical uncertainties associated with the
determination and the measurement of the parameters necessary to estimate the GHG emission reductions or removal enhancements (e.g. output, efficiency of plant/networks, emission factor utilization factor etc.)
Baseline has highest inherent risk through use of
assumptions – can never be removed
Should be balance by using conservative assumptions (to be
verified)
SLIDE 111 From the strategic assessment the v/v will develop the validation or verification plan. The plan shall address: a) level of assurance; b) validation or verification objectives; c) validation or verification criteria; d) validation or verification scope; e) materiality; f) validation or verification activities and schedules. Shall also contain the sampling plan: amount and type of evidence (qualitative and quantitative) necessary to achieve the agreed level
- f assurance; methodologies for determining representative
samples; risks of potential errors, omissions or misrepresentations The plan shall be communicated to the client and responsible party The plan shall be updated as the validation or verification progresses.
Define ne ap approach
SLIDE 112 Defin init itio ion o
Level of assurance Objectives Criteria Scope Materiality Assessment of the GHG information controls De Define A Appr pproach: verification plan Sampling plan Evaluation and validation/verification opinion with regard to the GHG report Assessment of the GHG data and information Assessment with regard to the validation/verification criteria Issue ssue verif ific icatio ion stateme ement
V E R I F y
SLIDE 113
The v/v should assess the GHG information system and its controls looking for sources of potential errors, omissions or misrepresentations
The results of the assessment of the GHG information system and controls shall be used to amend the sampling plan is necessary e.g. where control weaknesses are identified further sampling will be required to determine the effect
v/v should use standard auditing systems techniques of observation, interview, inquiry, testing etc.
SLIDE 114 v/v shou
assess con control trols for:
Identification of monitoring and reporting requirements Determination of boundaries, base year and baseline
scenario
Selection of GHG types, sources and sinks Identification of measurement technologies & sources of
data
GHG quantification methodology (why and how) Application of processes and tools for collection, processing
and reporting of GHG information
Management of change Document control
SLIDE 115 v/v should assess QA/QC activities
input, transformation, output error checking routines checks on the transfer of information between different systems reconciliation processes periodic comparisons internal audit activities management review activities
SLIDE 116
SLIDE 117 v/v sho should ass ssess GH GHG G data & inf nformation for:
Completeness, consistency, accuracy, transparency, relevance
(principles)
Including origins of the raw data – need raw data for this GHG quantification methodologies appropriateness of selected baseline scenarios and GHG
baseline quantification methodologies (conservativeness)
crosschecking of the GHG information through other
quantification methodologies
uncertainties in the GHG information arising from different
data sources or GHG quantification methodologies
accuracy and uncertainty of GHG information where
materiality is defined.
Maintenance and calibration programme
SLIDE 118 The v/v shall evaluate whether
the evidence collected in the assessments of controls the GHG data and information...
is sufficient and supports the GHG report (assertion)
v/v shall consider specific GHG programme criteria
including materiality in evaluating the collected evidence
v/v shall con
wheth ther or
assertion is without material discrepancy
Also v/v shall co
concl clude e whether the validation or verification activities provide the required level of assurance
SLIDE 119 Validation and verification activities typically focus on gathering three types of evidence by following steps
- utlined in the verification plan.
a) Physical evidence - something that can be seen or touched e.g. fuel meters or calibration equipment. b) Documentary evidence - written on paper or recorded electronically and includes operating and control procedures, log books, inspection sheets, calibration records, invoices and analytical results. c) Testimonial evidence - from interviews whether in person or telephone with technical, operating, administrative or managerial personnel, other stakeholders and external experts
SLIDE 120 In many cases, the quantification of GHGs can be done in more than one way or there can be
- ther sources of raw data.
‘crosscheck' GHG quantifications provide greater assurance that the reported information is within the expected range. Types of crosschecks include — internal checks within a process, — internal checks within an organization, — checks within a sector, and — checks against international information.
SLIDE 121 The v/v should assess whether the organization or GHG project proponent: a) is eligible to participate in the GHG programme, b) will or has used GHG estimation, quantification, monitoring and reporting approaches and methodologies approved by, GHG programme, c) will or has met the GHG performance requirements or targets specified by, or agreed with, the GHG programme administrators or required by the standard, d) will or has reported GHG information that is complete, consistent, accurate and transparent, e) has an adequate understanding of the principles and requirements of the standard or GHG programme and is competent to conform to them, f) has specified a level of assurance through the client that is consistent with the principles and requirements of the standard or GHG programme, and g) has justified and documented any significant changes to organizational boundaries or the GHG project and its baseline scenario
SLIDE 122 The v/v team should assess the GHG assertion by comparing the organization's or GHG project's GHG-related performance against a range of performance criteria, including the following: a) the agreed validation or verification objectives, scope and criteria; b) the performance of the responsible party against any principles or requirements of a standard or GHG programme; c) the level of proof provided by objective evidence gathered during the validation or verification that reflects actual performance and is supported by complete, consistent, accurate and transparent GHG information. Based on the results of this assessment, the validator or verifier should prepare the validation and verification statement.
SLIDE 123 The v/v shall issue a validation or verification statement to the responsible party upon completion of the validation or
- verification. The validation or verification statement shall:
a) be addressed to the intended user of the GHG assertion, b) describe the level of assurance of the validation or verification statement, c) describe the objectives, scope and criteria of the validation or verification, d) describe whether the data and information supporting the GHG assertion were hypothetical, projected and/or historical in nature, e) be accompanied by the responsible party's GHG assertion, and f) shall include the validator's or verifier's conclusion on the GHG assertion, including any qualifications or limitations.
SLIDE 124
The v/v shall maintain records, as necessary, to demonstrate conformity to the requirements of this part of ISO 14064. Records pertaining to the validation or verification shall be retained or destroyed on agreement between the participating parties and in accordance with the validation or verification plan and any applicable GHG programme and contractual requirements.
SLIDE 125 The v/v shall obtain sufficient evidence and
identify relevant information up to the date of the validation or verification statement.
If facts that could materially affect the
validation or verification statement are discovered after this date, the validator or verifier shall consider appropriate action.
SLIDE 126
SLIDE 127 HKAS AS Sept
24-26 26, 2012 2012 Veró rónic ica García ía Malo lo
SLIDE 128 Requirements for greenhouse gas validation and verification bodies for use in accreditation
- r other forms of recognition
IAF Mandatory Document for the Application of ISO 14065:2007
IAF F MD 6: D 6:2009 2009
SLIDE 129
The overall aim of GHG validation or verification activities is to give confidence to all parties that rely upon a GHG assertion.
SLIDE 130
SLIDE 131 Organization (PP) conformity with requirements of the relevant standard or GHG programme.
providing a validation or verification statement concerning the responsible party's GHG assertion based
The validation or verification body (V/VB) Accreditation Body Ensure competence and liability
SLIDE 132 Scope Normative references Terms and definitions Principles Competencies Communications and Records Validation or verification process Appeals Complaints Special Validation and Verification Management System
SLIDE 133 Applicable for the following validation or verification criteria:
- • ISO 14064-1 or ISO 14064-2; or
- • Regulated GHG programmes.- publicly available
and developed using a formal stakeholder engagement process; or
- • Publicly available GHG programmes.-
international or regional and developed using a formal stakeholder engagement process; or
- • Non public industry or sector protocols;
SLIDE 134
Terms related to GHG Terms related to people and organization Terms related to validation and verification Terms related to recognition and assurance
SLIDE 135
GHG GHG assertion GHG consultancy services GHG information system GHG project GHG programme
SLIDE 136
Client Intended User Organization Personnel Responsible Party Technical Expert Top Management
SLIDE 137
Validation Validation or verification body Validation statement Verification statement Validation or verification team Verification Verifier
SLIDE 138
Accreditation Accreditation body Appeal Complaint Conflict of interest Level of assurance Materiality Materiality discrepancy
SLIDE 139
Competence GHG assertion GHG programme *Grouped project Impartiality Material discrepancy
SLIDE 140
Strategic analysis Assessment of risks Professional judgment
SLIDE 141
Not requirements, support for better understanding of requirements Impartiality.- Decisions based on objective evidence without influence of other interest or parties Competence.- Necessary skills, experience, supporting infrastructure & capacity to be effective
SLIDE 142 Fact actual approa pproach to to de decis ision ma makin king.- V/V is based
- n evidence collected through an objective validation
- r verification of the responsible party's GHG
assertion. Op Open enness.- Timely information about the status of the validation or verification is accessible or disclosed appropriately to intended users, the client
Confide dentia tiali lity ty.- Confidential information obtained
- r created during validation or verification activities
is safeguarded and not inappropriately disclosed
SLIDE 143
Re Requi uirements
SLIDE 144 The V/VB shall: Have a description of its legal status Be legally responsible for all its v/v activities Have legally enforceable agreement with clients Retain authority and responsibility Demonstrate that it has evaluated financial risks associated with its activities and has arrangements (e.g. insurance, reserves) sufficient to cover liabilities arising from the activities and areas in which it operates.
SLIDE 145 The V/VB shall identify top management with authority and responsibility for: a) development of operational policies, b) supervision of the implementation of policies and procedures, c) supervision of finances, d) the adequacy of validation or verification activities, e) the resolution of appeals and complaints, f) validation or verification statements, g) delegation of authority to committees or individuals to undertake, as required, defined activities on its behalf, h) contractual arrangements, and i) providing adequate, competent resources for validation or verification activities.
SLIDE 146 It is relevant to ensure that projects do reduce emissions to the environment. In order to achieve this objective an V/VB shall work in a credible, independent, non-discriminatory and transparent manner. Therefore, the ISO 14065 includes a section for impartiality with the objective to ensure that an V/VB carrying out validation and/or verification activities is integral, impartial and independent while making decisions.
Impartia iali lity ty
SLIDE 147
Commitment to impartiality Avoidance of conflict of interest Mechanism for oversight impartiality
SLIDE 148 The V/VB shall:
- Have Top Management Commitment
- Have a Publicly Available Statement
- Have formal rules and conditions to
- ensure that each member of the team act
impartial
- Document how it manages potential conflict
- f interest
SLIDE 149 The V/VB shall not:
- use personnel with CoI
- validate and verify
- validate or verify if consulting
- validate or verify where relationship is a risk
to impartiality
- Outsource the review and issuance of v/v
statement
- Offer products or services with risk
- State or imply better conditions if specified
consultancy is used
SLIDE 150 The V/VB shall ensure through a mechanism independent of
- perations that impartiality is being achieved.
NO NOTE An independent mechanism could involve — an independent committee, — a GHG programme that includes an impartiality monitoring function, or — non-executive directors.
SLIDE 151
Ris Risk to to Imp mpartia iali lity might include: Source of revenue, self-interest, self-review, familiarity, intimidation. V/VB should have in place safeguards ds that mitigate or eliminate to to imp impart artia ialit ity; may include prohibitions, restrictions, disclosures, policies, procedures, etc. These should be regularly reviewed to ensure their continuing applicability.
SLIDE 152 Examples of general safeguards
a)
maintaining a professional environment and culture that supports behaviour of all personnel;
b)
policies, procedures and practices directly related to maintaining validator or verifier impartiality;
c)
- ther policies, procedures and practices, such as those
concerning the rotation of staff, internal auditing, and requirements for internal consultation on technical issues;
d)
personnel hiring, training, promotion, retention and reward policies, procedures and practices that emphasize the importance of impartiality, the potential risks posed by various circumstances that may face, and the need for validators and verifiers to evaluate their impartiality with respect to a specific client after considering the safeguards in place to mitigate or eliminate those risks.
SLIDE 153 Another way of describing safeguards is by Natu ture
a)
safeguards that are preventive: for example, an induction programme for newly hired staff that emphasizes the importance of impartiality;
b)
safeguards that relate to risks arising in specific circumstances: for example, prohibitions against certain employment relationships between validators' or verifiers' family members and the validation or verification body's clients;
c)
safeguards whose effects are to deter violations of other safeguards by punishing violators: for example, a zero- tolerance policy enabling accreditation bodies to immediately suspend or withdraw accreditation.
SLIDE 154 A further way of describing safeguards is by the extent to which they res restric rict activities or relationships that are considered risks to impartiality. Examples include:
a)
absolute prohibition: prohibiting verification of GHG projects that have been validated by them;
b)
permitting the activity or relationship but restricting its extent or form: restricting personnel from participating in a validation or verification if they have participated in preparing a GHG assertion;
c)
permitting the activity or relationship but requiring other policies or procedures that eliminate or mitigate the risk: for example, specific types of training to a client;
d)
permitting the activity or relationship but requiring the validators and verifiers to disclose information about it.
SLIDE 155 Consid idera ratio ions for t the m management of I Impartia ialit lity In assessing the impartiality of its personnel, the validation or verification body might consider :
a)
pressures and other factors that might result in, biased validation or verification decisions; that is, risks to validator or verifier impartiality;
b)
safeguards that may reduce or eliminate the effects of those pressures and other factors;
c)
the significance of those pressures and other factors and the effectiveness of the safeguards;
d)
the likelihood that pressures and other factors, after considering the effectiveness of safeguards, will reach a level where they compromise, or may reasonably be expected to compromise, a validator's or verifier's ability to make unbiased validation or verification decisions.
SLIDE 156 ANNE NNEX B B
Asse Assess ssing an and d determining ac acceptability of impartiality r y risk sk
SLIDE 157 Valid alidat ator o
rifier im impart artialit iality — Org rgan aniz izat ational al an and stru ructural al is issues Impartiality needs to be further protected by placing an organizational structure that will guarantee that the safeguards required are implemented. The organizational structure could be such that the validation or verification body can demonstrate its impartiality. The structure and organization chosen to demonstrate impartiality should be transparent and should support the development and application of the appropriate processes. These processes might include: a) understanding the needs and expectations of customers and other stakeholders; b) establishing the policy and objectives of the validation or verification body; c) determining the processes and responsibilities necessary to demonstrate impartiality; d) determining and providing the infrastructure and resources necessary to demonstrate impartiality; e) establishing and applying methods to determine the efficiency and effectiveness
f) identifying potential conflict of interest at the level of both the validation or verification body and individuals, and the means of identifying and dealing with any such conflicts of interest; g) establishing and applying a process for continual improvement of the above processes.
SLIDE 158
SLIDE 159 Competence of Persons Effective validation/verification Knowledge and skills acquired through a combination of educational background, work experience and training.
Competence
Technical knowledge Auditing datas and information techniques Knowledge about the program
SLIDE 160
The V/VB shall establish and maintain a documented procedure a) to determine required competencies b) to demonstrate that management and support personnel have appropriate competencies, c) to demonstrate that validators, verifiers and technical experts have appropriate competencies, and d) to have access to relevant internal or external expertise
SLIDE 161 The V/VB shall: a) employ personnel having sufficient competence b) employ, or have access to, a sufficient number of validation or verification team leaders, validators or verifiers and TE c) use validators, verifiers and TE only where they have demonstrated competence, d) make clear to appropriate personnel relevant duties, responsibilities and authorities, e) have defined processes for selecting, training, authorizing and monitoring validators or verifiers and for selecting TE, f) ensure that validators and verifiers and, where required, TE have access to up-to-date information on, and have demonstrated knowledge of, GHG validation or verification processes, requirements, methodologies, activities, other relevant GHG programme provisions and applicable legal requirements,
SLIDE 162 The V/VB shall: g) ensure that the group or individual who prepares and writes the validation or verification statement has the competence to evaluate validation or verification processes and related findings and recommendations of the team, h) periodically monitor the performance of all persons involved in the validation or verification, taking into account their level
- f activity and the risk associated with their activities,
and i) identify training needs and provide, as necessary, training on GHG validation or verification processes, requirements, methodologies, activities and other relevant GHG programme requirements.
SLIDE 163 The V/VB shall establish competent validation or verification teams and shall provide appropriate management and support services The validation or verification team shall have detailed knowledge of the applicable GHG programme The validation or verification team shall have sufficient technical expertise to assess the GHG project's or organization's
a) specific GHG activity and technology, b) identification and selection of GHG sources, sinks or
reservoirs,
c) quantification, monitoring and reporting, and d) situations that may affect the materiality of the GHG
assertion, including typical and atypical operating conditions.
SLIDE 164
The validation or verification team shall have data and information auditing expertise to assess the GHG assertion of the GHG project or organization, including the ability to: a) assess the GHG information system, b) design a sampling plan based on level of assurance, c) analyse risks associated with the use of data and data systems, d) to identify failures in data and data systems, and e) to assess the impact of the various streams of data on the materiality of the GHG assertion.
SLIDE 165
FOR VALIDATION: The team shall have expertise to assess processes, procedures and methodologies used a) to select, justify and quantify the baseline scenario, b) to determine the conservativeness of the baseline scenario, c) to define the baseline scenario and GHG project boundaries, d) to demonstrate equivalence between the type and level of activities, goods or services of the baseline scenario and the GHG project, e) to demonstrate that GHG project activities are additional to baseline scenario activities, and f) to demonstrate conformity, if appropriate, with GHG programme requirements such as leakage and permanence.
SLIDE 166
FOR VERIFICATION: The team shall have expertise to assess processes, procedures or methodologies used a) to evaluate consistency between the validated GHG project plan and the GHG project implementation, and b) to confirm the ongoing appropriateness of the validated GHG project plan, including its baseline scenario and underlying assumptions.
SLIDE 167 The validation or verification team leader shall have a) sufficient knowledge and expertise of the competencies detailed and to manage the validation or verification team in order to meet the validation or verification
b) the demonstrated ability to perform validation or verification, and c) the demonstrated ability to manage audit teams
SLIDE 168 The V/VB shall:
have procedures or policies that demonstrate that
it takes full responsibility for validation or verification activities performed by contracted validators or verifiers.
require contracted validators or verifiers to sign a
written agreement to commit to comply with applicable policies and procedures. The agreement shall address confidentiality and independence from commercial and other interests, and shall require notification of any existing or prior relationship to the client, responsible party or both.
SLIDE 169 Personne nnel re records
The V/VB shall maintain up-to-date records of competencies, including relevant education, training, experience, performance monitoring, affiliations and professional status, of each person involved in the validation or verification process.
SLIDE 170
Outsour urcing ng In the absence of prohibitions on outsourcing, the V/VB may outsource but: a) shall retain full responsibility for the validation or verification, b) shall require the outsourced body to provide independent evidence that demonstrates conformity with this ISO 14065 and 14064-3, c) shall obtain consent from the client and responsible party to use the outsourced body, and d) shall have a properly documented agreement.
SLIDE 171
SLIDE 172 Informa
tion
provid ided to to a clie lient or
respo ponsible pa party rty Com
ication of
respon ponsibi bilit ities to to a clie lient t or
respon
ible pa party rty Confide dentia tiali lity ty Publ blic icly ly acces accessible informa rmati tion
Reco Records
SLIDE 173 Informatio ion prov provid ided to to a clie lient or
respo ponsible pa party rty
description of the validation or verification process; changes to the validation or verification requirements; a schedule of validation or verification activities and
tasks;
relevant information on validation or verification team
members;
information about fees; its policy governing any statement that the client is
authorized to use making reference to its validation or verification;
information on procedures for handling complaints and
appeals.
SLIDE 174 Com
ication of
respon ponsibi bilit ities to to a clie lient t or
re respo ponsible le pa party rty The V/VB shall inform the prospective client or responsible party of its responsibility to:
a) comply with validation or verification requirements, b) make all necessary arrangements for the conduct of
the validation or verification, including provisions for examining documentation and access to all relevant processes, areas, records and personnel, and
c) make provisions, where applicable, to accommodate
SLIDE 175 Confide dentia tiali lity ty The V/VB shall have a policy, mechanisms, equipment and facilities to safeguard the confidentiality of information obtained or created during the validation or verification.
The V/VB, its personnel and outsourced bodies shall
treat as confidential information obtained or created.
The V/VB shall not disclose information that is not
public to a third party without the express consent of that client or responsible party and shall inform them before placing any information in the public domain where required by disclosure provisions of a relevant GHG programme.
SLIDE 176 Publ blic icly ly acces accessible informa rmati tion
The V/VB shall maintain and, upon request, provide clear, traceable and accurate information about its activities and the sectors in which it operates.
SLIDE 177
Reco Records The V/VB shall maintain and manage records of its validation or verification activities including a) application information and validation or verification scopes, b) justification for how validation or verification time is determined, c) confirmation of the completion of validation or verification activities, including findings and information on material or non-material discrepancies, d) validation or verification statements, and e) records of complaints and appeals
SLIDE 178
SLIDE 179 a) pre- engagement; b) approach; c) validation
verification; d) validation
statement
The validation or verification process shall include the following validation or verification process phases
SLIDE 180 Defin init itio ion o
Level of assurance Objectives Criteria Scope Materiality Assessment of the GHG information controls De Define A Appr pproach: verification plan Sampling plan Evaluation and verification
- pinion with regard to the GHG
report Assessment of the GHG data and information Assessment with regard to the verification criteria Issue ssue verif ific icatio ion stateme ement
V E R I F y
SLIDE 181 Analyse risks to impartiality Determination of competence requirements Formulate legal agreement Appoint verification team leader
Pre- engagem ement ent
SLIDE 182 Select the verification team Communicate with the client and responsible
party
Develop verification plan – ISO 14064:3
including sampling plan
Pre- engagement Define ne ap approach
SLIDE 183 assess the GHG assertion in conformity with
the requirements, taking account of the information review, validation or verification plan and data sampling plan decided
evaluate whether the validation or verification
evidence collected supports the GHG assertion.
Pre- engagement Define ne ap approach
Unde ndertake ke valid alidat atio ion o
r verific icat ation
SLIDE 184 ensure that personnel is competent and different
from the validation or verification team
confirm that all validation or verification activities
have been completed, and
conclude whether or not the GHG assertion is free
from material discrepancy, and whether the verification or validation activities provide the level of assurance agreed to at the beginning of the validation or verification,
issue a validation or verification statement based
- n the conclusion of validation or verification
findings.
Pre- engagement Define ne ap approach
Unde ndertake ke valid alidat atio ion o
r verific icat ation Revie iew an and issuance ce of v/v sta state tement
SLIDE 185 Pre- engagem ement ent Define ne ap approach
Unde ndertake ke valid alidat atio ion o
r verific icat ation Revie iew an and issuance ce of v/v sta state tement
RECORDS
SLIDE 186 If facts that could materially affect the validation
- r verification statement are discovered by the
client, V/VB should consider:
if the facts have been adequately disclosed in the GHG assertion
if the validation or verification statement requires revision;
discussing the matter with the client, responsible party or GHG programme (as appropriate)
If revised statement is needed then it should specifically addresses the reason for the revision
SLIDE 187
SLIDE 188 The V/VB shall:
Document a process to manage, evaluate, take necessary
corrective action and make decisions on appeals
Make publicly available a description of the appeals-handling
process upon request
Ensure that the persons engaged in appeals-handling
processes are different from those who carried out the validation or verification
Advise the appellant of receipt of the appeal, the appeals-
handling process, the persons engaged in the process, and shall provide reports and formal notice of the outcome
Ensure that decisions on appeals do not result in any
discriminatory actions against the appellant.
SLIDE 189 The V/VB shall:
Document a process to manage, evaluate, take necessary
corrective action and make decisions on complaints
Make publicly available a description of the complaints-
handling process upon request
Be responsible for all decisions at all levels of the proccess Safeguard the confidentiality of the complainant and subject
Confirm responsibility Use persons different from those related to the complaint in
the complaint-handling process
Advise the complainant of receipt of the complaint, the
complaint-handling process, the persons engaged in the process, and shall provide reports and, wherever possible, formal notice of the outcome
SLIDE 190 In cases where it is necessary for V/VB to conduct, at short notice, a validation or verification of a previously validated or verified GHG assertion in response to complaints or facts discovered after the validation or verification statement, the V/VB:
a) shall notify, in advance, the client, the responsible
party or both, of the conditions under which the special validation or verification is to be conducted, and
b) shall use additional care in assigning validation or
verification team members if there is a lack of
- pportunity for the responsible party to object.
SLIDE 191 The validation or verification body shall establish, implement and maintain a documented management system that is capable of supporting and demonstrating the consistent achievement of the requirements of ISO 14065 and also includes the following elements:
management system policy control of documents control of records internal audits corrective actions preventive actions management review
SLIDE 192
