The World Resources Institute (WRI) and LMI have released a protocol entitled the “GHG Protocol for the U.S. Public Sector: Interpreting the Corporate Standard for U.S. Public Sector Organizations”. This protocol outlines how federal, state and local governments can account for their greenhouse gas (GHG) emissions and serves as a resource for U.S. public sector organizations implementing Executive Order 13514, which requires federal agencies to report and reduce their GHG emissions.
The protocol interprets and applies the GHG accounting principles established by WRI’s “Corporate Standard” to the unique structures of the public sector. The term “public sector” is a broad one that includes any organization owned, controlled or operated by the government and includes government agencies, school systems, quasi-governmental organizations and utilities, as well as public-private partnerships. The protocol aims to help managers of organizations at all government levels design and develop a GHG inventory. For organizations that have already created GHG inventories through voluntary or mandatory programs that are based on the Corporate Standard, the protocol provides useful information on key accounting issues.
The protocol was developed in response to the need of public organizations for tailored guidance on interpreting the Corporate Standard for the public sector. Public sector activities often involve shared resources between multiple organizations and leasing arrangements for buildings, vehicles, and land that can pose challenges attributing ownership or control of GHG emissions. For organizations that already monitor and report energy use and other environmental metrics, GHG emissions reporting represents a new and integrative performance indicator.
As stated by the WRI, the objectives of the protocol are as follows:
• To help public organizations prepare a GHG inventory that represents a true and fair account of their emissions, through the use of standardized approaches.
• To simplify the process and reduce the costs of compiling a GHG inventory.
• To provide public sector organizations with information for use in building an effective strategy to manage and reduce GHG emissions.
• To support voluntary and mandatory GHG reporting.
• To increase consistency and transparency in GHG accounting and reporting among public sector organizations and GHG programs.
While the protocol was developed primarily for U.S. government organizations, the principles contained in the protocol can be applied to governments worldwide since it is based on the internationally accepted Corporate Standard.
Background on the GHG Protocol Initiative
The Greenhouse Gas Protocol Initiative was launched in 1998 with the objective of developing internationally accepted GHG accounting and reporting standards. Designed as a multi-stakeholder partnership of businesses, non-governmental organizations (NGOs), and governments, it was convened by the WRI and the World Business Council for Sustainable Development (WBCSD).
The cornerstone document of the GHG Protocol Initiative is the GHG Protocol Corporate Accounting and Reporting Standard (Corporate Standard, 2004), which provides a step-by-step guide for quantifying and reporting GHG emissions. The Corporate Standard was designed to be program and policy neutral, allowing users the flexibility to adapt the core methodology and concepts to specific accounting and reporting needs. To provide guidance on how to build GHG policies, reporting programs, and tools based on the concepts of the Corporate Standard, two accompanying documents were developed:
• Measuring to Manage: A Guide to Designing GHG Accounting and Reporting Programs (2007); and
• Designing a Customized Greenhouse Gas Calculation Tool (2007).