化学工业产品碳足迹指南（英）-TfS.pdf

Version 1.0 – September 2022 The Product Carbon Footprint Guideline for the Chemical Industry Specifications for suppliers’ product carbon footprint calculation The PCF Guideline document contains 5 chapters. The first version of the PCF Guideline focuses exclusively on chapter 5 of the Guideline, prescribing the specifications for supplier product carbon footprint PCF calculations within the chemical industry. The three additional chapters – “About the guidance” chapter 2, “Reporting principles” chapter 3 and “Guidance on scope 3.1 calculation on corporate level” chapter 4 – will be published in November 2022. TfS published chapter 5 separately in September 2022 because it recognizes the urgent need for a harmonized PCF calculation approach across the chemical industry. This is because a major share of the industry’s greenhouse gas GHG emissions arises from the upstream value chain scope 3. Increasing data transparency and accuracy on the product-level is absolutely critical to drive emission reductions along the value chain and is a strategic cornerstone of many corporate climate mitigation strategies. The TfS PCF guideline is unique in that it draws on the wealth of expertise and knowledge within the TfS member network to set a standard for the chemical industry, while remaining fully compliant with existing standards including ISO and the Greenhouse Gas Protocol. The PCF guideline will create benefits for TfS members, their suppliers, as well as other industries initiatives as a drop-in solution for the chemical sector. In the subsequent release of this document, TfS members and their suppliers will be able to holistically approach the integration of PCFs of chemical products within their corporate GHG inventories, with a focus on Scope 3 Category 1 purchased goods and services emissions. The comprehensive guideline will instruct companies on how to calculate their own corporate inventories on the basis of supplier-specific data, while at the same time providing guidance on how to calculate the PCFs of their own chemical products, with the aim to create transparency and decarbonize the entire value chain. Specifications for suppliers’ product carbon footprint calculation 2 5.1 Goal and Scope 4 5.1.1 General 4 5.1.2 System boundaries 5 5.1.3 Declared unit DU of PCF 6 5.2 Calculation rules 7 5.2.1 Steps of PCF calculation 7 5.2.2 Temporal Scope 7 5.2.3 Criteria to exclude certain activities Cut-off 8 5.2.4 Standards used 8 5.2.5 Data types and sources 9 5.2.6 Emission factor requirements and sources 10 5.2.7 Life Cycle Impact Assessment LCIA 11 5.2.8 Activity data requirements 13 5.2.9 Multi-output processes 29 5.2.10 Additional rules and requirements 36 5.2.11 Data quality and share of primary data 45 5.3 Verification and Reporting 50 5.3.1 Verification of PCF calculations / Quality Assurance 50 5.3.2 Information to be reported with PCF 51 Glossary 54 Appendix 61 References 58 1 Chapter 05 32 The sharing of Product Carbon Footprints PCF information between supply chain members enables companies to track their scope 3 GHG emissions and facilitate reduction efforts [GHG Protocol Scope 3 Standard 2011]. The following requirements apply to the calculation of product-related cradle-to-gate GHG inventories and serve as a global standard/guideline for calculating PCFs in the chemical industry. Adhering to these requirements enables comparability in PCF calculations and hence a level playing field. To create greater transparency and enable comparability, information on the exact methods or standards applied shall be shared downstream as part of the elements for data exchange. The guideline is applicable to all chemical products, independent of their final use. PCFs are modelled according to comparative guidelines/ standards, providing consistency in how the results have been modelled. The PCF-result between two comparable materials may differ because of differences in technologies, data used from suppliers, geographical aspects, etc. However, the basis for the modeling should be well described and related to guidelines such as this one to avoid differences that come from using different assessment approaches. The calculation of results should be linked to a meaningful and harmonized reporting that explains in which way the calculations were executed and on which basis the results were generated, specifically in cases of the application of a variety of different methods. Furthermore, the calculation basis, specifically in cases of the application of a variety of different approaches shall follow this guideline. The practitioner or the persons in charge of the creation of the PCF are responsible for the preparation, calculation, quality, and the reporting of the PCF to a third party. The calculation is only auditable if the reporting is done by the supplier accurately. Therefore, an attributes list and specific requirements were added to this document to enable data exchanges via specific platforms and to ensure that the recipient gets clear, high quality and meaningful information. The guideline was prepared by experts of the “Together for Sustainability TfS” organization together with testing companies and third-party organizations. It reflects the status quo of the main recognized standards in the world. It was specified by requirements, procedures, assessment approaches for chemicals. The guideline will be updated if significant changes or adaptations are needed due to changes of other generic standards, new aspects that have not been considered so far or new requirements from the market. It will be published after indicating the revision on the TfS webpage with the changes that have been made compared to the previous version. The outdated versions will be stored in an accessible archive of TfS. TfS recognizes that it is often difficult to compare PCF data of similar products because of the different underlying methodological decisions made in the calculation, uncertainties of data used, different levels of quality of data, differences in regions, technologies etc. However, the application of this guideline aims to reduce the issues to compare PCF of chemicals. In the future, PCFs will be important information sources to support companies in their GHG reduction strategies. PCF information from suppliers in accordance to a sector- specific guideline will contribute to the transparency along supply chains. A good reporting addressing all relevant information e.g., scope, standards used, PCR applied, data sources used, allocation methods applied, etc. will allow a better understanding of PCF results for chemicals. The purpose of the PCF study report is to describe the PCF study, including the PCF or the partial PCF, and to demonstrate that the provisions of this document have been met. The PCF results generated by the companies can be used in different ways. The first instance is a B2B exchange of the data with an internal review recommended. Furthermore, the companies can publish PCF results in different ways, where an external review is requested [ISO 140262017]. The results and conclusions of the PCF study shall be documented in the PCF study report without bias. The results, data, methods, assumptions, and the life cycle interpretation shall be transparent and presented in sufficient detail to allow the reader to comprehend the complexities and trade-offs inherent in the PCF study [ISO 14067 2018]. This guideline focusses on all relevant GHGs as defined by the Intergovernmental Panel on Climate Change IPCC. The relevant GHG emissions and their emission factors are described in detail in 5.2.6. However, the general principles can be used and applied for chemicals as well, if other environmental impacts beyond GHGs e.g., air quality, water use, biodiversity need to be addressed. These questions are becoming a more and more common ask from customers of the chemical industry and a leverage of the same method across impacts can be possible. Further specifications are needed in this context and can be seen as a possible future task resulting in an extension of the guideline. In Figure 5.1 an overview is given for easier navigation in the guideline document and to more easily find the most relevant chapters and skip others. Figure 5.1 should also give support for beginners in this topic to start relatively quick with the first calculations and follow-up with specific questions later if relevant. 05 Specifications for suppliers’ product carbon footprint calculation Product-level CO 2 transparency along the value chain is crucial to identify, track, and reduce greenhouse gas GHG emissions in cooperation with supply chain members. This transparency is increasingly demanded by customers from all industrial sectors who are strongly and increasingly targeting the reduction of GHG emissions. Currently, TV Rheinland Energy GmbH is providing the following services to TfS, which are expected to be completed in Q3/Q4 2022 Assess the guideline against all relevant standards applied e.g. SBTi, WBCSD, GHG Protocol etc.. Check if reporting requirements for applicants are sufficiently defined in the guideline. Test the level of usability and giving hints for optimization. Loops of discussions and potential improvements during testing stage WP 1-4 of TfS and finalization stage WP 1-5 of TfS. It can been confirmed that the approaches used and the calculation methodology are reasonable, transparent and appropriate for the purpose of the guideline. The presented approach as well as the calculation examples are coherent, transparent and comprehensible. 54 Read chapters 5.2.8.1 until 5.2.8.3 data requirements Read chapters 5.2.1 until 5.2.3 Data quality assessment in 5.2.11 Verification and reporting 5.3 Read chapter 5.2.8.4 Read chapter 5.2.10.4 Read chapter 5.2.9 Read chapter 5.2.10.1 until 5.2.10.2; for biomass balance 5.2.10.5 Is your product, all precursors and the inputs clearly defined Yes Yes No Are all precursors and their amounts used in the process known Read chapters 5.2.5 until 5.2.7 data requirements Is waste treatment and/or recycling part of your processes PCF calculation Is a “Carbon Capture and Storage” or “Carbon Capture and Use” process involved Is a multi- output process involved Is a biobased material involved NoYes Yes YesYesYes Create a list of all required inputs and datasets including energy uses 5.1 Goal and Scope 5.1.1 General The scope of this guideline covers the so-called “cradle-to- gate”- approach to calculate a PCF and refers to a “declared unit” see 5.1.3. The guideline enables calculating the cradle-to-gate PCF based on standards and guidelines that were developed from different organizations. General topics follow the standards mentioned in 5.2.4. It is stated, where the guideline defined specific rules for chemicals that are not reflected in detail in the current standards. The guideline is fully compliant with ISO and GHG Protocol. It is a challenge to be fully compliant with all other standards or guidelines that might be relevant. TV Rheinland checked and validated the compliance. A Cradle-to-Gate PCF as used throughout this document, is the sum of GHG emissions and removals of one or more selected processes in a product system, expressed as CO 2 equivalents CO 2 e and based on the selected stages or processes within the life cycle. The selected stages in this guideline cover all activities within the defined system boundaries as defined in detail in Chapter 5.1.2. It must be noted that a product assessment limited to only GHGs has the benefit of simplifying the analysis and producing results that can be clearly communicated to stakeholders. The limitation of a GHG-only inventory is that potential trade-offs or co-benefits between environmental impacts can be missed. Therefore, the results of a GHG-only inventory should not be used to communicate the overall environmental performance of a product [GHG Protocol Product Standard 2011]. 5.1.2 System boundaries The boundary of the guideline is a cradle-to-gate PCF, comprising all processes of extraction, manufacturing, and transportation, until the product leaves the factory gate. Downstream emissions from product use and end-of-life are in general excluded from a cradle-to-gate PCF Figure 5.2. The following activities shall be included in a cradle-to- gate PCF calculation all product related direct Scope 1 and indirect Scope 2 GHG emissions of the production process, including fossil or biogenic removals, energy consumption Scope 2 electricity, external heat and steam; Scope 1 fuel consumption like natural gas, biogas, utilities, manufacturing, inbound transportation, site-to-site transportation, treatment of process waste and wastewater treatment and all “Scope 3” related GHG emissions of raw material consumption including catalysts that are consumed in the reaction [BASF SE 2021]. Further information on included activities is provided in Table 5.1. As the guidance is product-related, the following activities are shall not be included within the boundaries of a cradle-to-gate PCF manufacturing of production equipment, buildings, infrastructure and other capital goods, business travel by personnel, travel to and from work by personnel, and research and development activities. [Pathfinder Framework PACT powered by WBCSD], Table 5.1. Please also see Chapter 5.2.3 on requirements to cut off activities. The following activities might be included or excluded in the system boundary depending on cut-off criteria or customer requirements Outbound transportation of the product is in general excluded see Figure 5.2. If outbound transportation needs to be considered by customers’ requests, it may be calculated and reported separately. Packaging of the product in question might be included or excluded. For many chemicals, the contribution of packaging may be negligible within the context of a PCF in terms of mass and environmental significance. This is for example the case for bulk chemicals which are delivered by a supplier to customer manufacturing sites. For other chemicals, such as specialty chemicals or construction chemicals, packaging can play a more significant role in the PCF, namely for products sold in smaller units e.g., in pails, cartridges, or wrapped rolls. In accordance with the cut-off criteria defined in section 5.2.3 of this guidance, packaging may be excluded or included in the PCF calculation, depending on its mass contribution and environmental significance. If packaging is included, it should be visible in the description of the declared unit see 5.1.3. The system boundary shall be the basis used to determine which unit processes are included within the PCF study. Where PCF Product category rules PCR are used, their requirements on the processes to be included supersede those indicated above see 5.2.4. According to ISO 14067 [ISO 14067 2