Carbon Accounting Resources

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GHG Inventories – Accounting, Management and Reporting 

IPCC Guidelines for National Greenhouse Gas Inventories, published in 2006. Provides comprehensive and detailed methodologies for GHG estimation, management and reporting for all sectors. 2006 IPCC Guidelines for National Greenhouse Gas Inventories (ipcc-nggip.iges.or.jp) 

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories. 2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories (ipcc.ch) 

GHG Protocol for Cities. The recognised and accepted international standard for GHG inventories. This standard is applicable to all community-scale GHG inventories, not only cities. GHG Protocol for Community-Scale GHG Inventories (ghgprotocol.org) 

GHG Protocol guidance for assessing the benefits from GHG mitigation projects. Project Protocol (ghgprotocol.org) 

City Inventory Reporting and Information System (CIRIS). Spreadsheet based reporting and monitoring system, suitable for community scale GHG inventories. CIRIS (resourcecentre.c40.org) 

GHG Protocol standard for product life cycle GHG accounting and reporting. Product Standard (ghgprotocol.org) 

GHG Protocol guidance for Scope 2 emission accounting and reporting. Provides a standard for assessing emissions that are purchased or acquired by a community or company (Scope 2). Scope 2 Guidance (ghgprotocol.org) 

GHG Protocol Standard for Scope 3 assessing and reporting. Provides guidance for accounting for external emissions which are derived from community or company activity (Scope 3). Scope 3 Standard (ghgprotocol.org) 

ISO 14000-series. International Standards for Organisational GHG and environmental management, calculation, reporting and verification. 

ISO 14001 | Environmental Management (iso.org) 

ISO 14064-1 | Organisational GHG Quantification and Reporting (iso.org) 

ISO 14064-2 | Project level GHG Quantification and Reporting (iso.org) 

ISO 14064-3 | Verifying and Validating GHG Statements 

Emissions and emission factors 

Emission factor explanation by UK NAEI. Emissions are estimated by multiplying activity data by the appropriate emission factor: 

Emission Estimate = Activity Data × Emission Factor 

Emission factors | NAEI, UK (beis.gov.uk) 

UK Specific Emission Factors, provided by BEIS and revised annually. These emission factors are suitable for community-scale and business emissions estimates. 

Government conversion factors for company reporting of greenhouse gas emissions | BEIS (gov.uk) 

International emission factor database, by IPCC. Emission factors are provided for an extensive range of activities, though are less specific to the UK, or Scotland. 

IPCC Emission Factor Database (ipcc-nggip.iges.or.jp) 

Energy 

Emissions from domestic and non-domestic energy consumption. This includes Scope 1 emissions from fuel combustion, Scope 2 emissions from imported electricity, steam and heat (where applicable), and upstream Scope 3 emissions from fuel production, processing and transport and electrical transmission and distribution losses. 

The links opposite provide a range of energy consumption statistics at the sub-national level, in addition to population and property records and energy benchmarks. 

Sub-national electricity consumption data | DESNZ & BEIS (gov.uk) 

Sub-national gas consumption data | DESNZ & BEIS (gov.uk) 

Sub-national residual fuel consumption data | DESNZ & BEIS (gov.uk) 

Home Analytics Database (energysavingtrust.org.uk) 

Scottish House Condition Survey (gov.scot) 

UK Census (ons.gov.uk) 

Scottish Population Statistics (nrscotland.gov.uk) 

TM46 Energy Benchmarks | CIBSE (cibse.org) 

Energy Benchmarking Dashboard | CIBSE (cibse.org) 

Scottish Climate Change Plan 2021 | Chapter 1 Electricity (gov.scot)  

Regional Renewable Statistics (gov.uk) 

Renewable Heat Incentive Statistics (gov.uk) 

SSEN Tools and Maps (ssen.co.uk) 

Feed-in Tariff Installation Reports (ofgem.gov.uk) 

Scottish Grid Carbon Intensity up to 2020 (gov.scot) 

ChargePlace Scotland (chargeplacescotland.org) 

Company Emissions Reporting | Companies House (gov.uk) 

Transport 

Emissions from road transport, domestic aviation, railways and domestic shipping. Does not include transport related infrastructure and shipping. 

Vehicle licensing statistics data tables | DfT & DVLA (gov.uk) 

Low Emission and Electric Vehicles | DfT & DVLA (gov.uk) 

Scottish Transport Statistics 2022 (transport.gov.scot) 

Caledonian MacBrayne Carrying Statistics (calmac.co.uk) 

Northlink Ferry Carrying Statistics (northlinkferries.co.uk) 

Transport Scotland Ferry Services Audit up to 2017 (audit-scotland.gov.uk) 

Civil Aviation Authority Airport Data 2022 (caa.co.uk) 

LULUCF 

GHG emissions and removals from changes in the carbon stock in forestland, cropland, grassland, wetlands, settlements and harvested wood products. 

Land Sector and Removals Guidance (ghgprotocol.org) 

UK Centre for Ecology and Hydrology (CEH) Land Cover Maps (ceh.ac.uk) 

James Hutton Institute Soil Maps Scotland (hutton.ac.uk) 

Peatland Action Peat Depth Map (snh.gov.uk) 

National Records of Scotland Island Geographic Data (nrscotland.gov.uk) 

Scottish Soil Maps (soils.environment.gov.scot) 

Blue carbon 

Carbon that is stored in marine ecosystems, where management of those ecosystems impacts that carbon. 

The Scottish Blue Carbon Forum connects blue carbon experts from research institutions, NGOs, public bodies and the Scottish Government around a joint vision to develop a collaborative and innovative blue carbon community in Scotland. 

Marine.gov.scot provides information about the Scottish marine environment.  

Blue carbon – POST (parliament.uk) 

Blue Carbon Projects | Scotland | Scottish Blue Carbon Forum 

https://marine.gov.scot/themes/climate-change