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4 EMISSIONS REPORTING FORMAT

1. 4.1 Reporting Emissions Data
2. 4.2 Carbon Dioxide, Methane and Nitrous Oxide Emissions
   1. 4.2.1 Stationary Fuel Combustion Emissions
   2. 4.2.2 Industrial Process Emissions
   3. 4.2.3 Venting and Flaring Emissions
   4. 4.2.4 Other Fugitive Emissions
   5. 4.2.5 Waste and Wastewater Emissions
   6. 4.2.6 On-site Transportation Emissions
   7. 4.2.7 Memo Item — CO₂ Emissions from Biomass  
3. 4.3 Hydrofluorocarbon, Perfluorocarbon and Sulphur Hexafluoride Emissions
   1. 4.3.1 Hydrofluorocarbons
   2. 4.3.2 Perfluorocarbons
   3. 4.3.3 Sulphur Hexafluoride
4. 4.4 Estimation Methods

4.1 Reporting Emissions Data

To enter GHG emissions data, the reporter will input numerical values (in units of tonnes) for the emission sources occurring at the facility (up to eight digits in front of the decimal point and up to four digits after the decimal point can be entered). The quantity of emissions in CO₂ equivalent units will be automatically calculated by the EDR system.

A not applicable (N/A) box will be available for each emission source category and gas listed, and the reporter may select this box only in those cases where:

• the emission source or emission type does not occur at the facility; or
• the emissions from a given source are not estimated due to the unavailability of data.

If a reporter has calculated the emissions for a given category or gas type and the emissions are zero, the reporter is to enter the digit “0” in the relevant numeric field.

4.2 Carbon Dioxide, Methane and Nitrous Oxide Emissions

The reporting facility needs to calculate and report its direct emissions of the three gases CO₂, CH₄ and N₂O individually. When reporting these emissions, the reporter is required to disaggregate the emissions by the following source categories:

• Stationary Fuel Combustion
• Industrial Process
• Venting and Flaring
• Other Fugitive
• Waste and Wastewater
• On-site Transportation

Additional information on each of these categories is provided in the following subsections.

4.2.1 Stationary Fuel Combustion Emissions

This category includes emissions from non- vehicular combustion sources occurring at the facility, where the fuel is burned for the purpose of producing energy (e.g. to generate electricity, heat or steam). This includes on-site waste incineration if the waste is combusted for energy. Emissions from waste incineration used as a disposal method are included under the Waste and Wastewater Emissions category (see section 4.2.5). Special consideration is needed for CO₂ emissions from the combustion of biomass (see section 4.2.7).

This category of emissions is a common, cross- sector type; it is likely that most facilities in the various sectors have on-site operations that produce this type of emissions.

4.2.2 Industrial Process Emissions

This category refers to emissions from an industrial process involving chemical reactions other than combustion and where the primary purpose of the industrial process is not energy production. Examples of industrial processes that represent sources of this category of emissions include mineral production (e.g. cement, lime), metal production (e.g. iron and steel, aluminium) and chemical production (e.g. adipic acid, nitric acid).

This category of emissions is expected to be more unique to specific sectors and to specific facilities in a given sector, depending on the operations performed at the facility.

Note: In instances where industrial process emissions are produced in combination with emissions from fuel combusted for energy purposes, the emissions are to be categorized according to the primary purpose of the activity – either “energy” or “process.¹⁶ If the primary purpose is the generation of energy, the emissions are included under Stationary Fuel Combustion Emissions, and if it is process-related, the emissions are included under Industrial Process Emissions. The reduction of iron in a blast furnace through the oxidation of coke is an example. Invariably, the heat released is used within the process or for other energy needs; however, in this case, since the primary purpose of coke oxidation is to produce pig iron, the emissions are categorized as Industrial Process Emissions.

4.2.3 Venting and Flaring Emissions

Venting emissions are defined as the intentional release to the atmosphere of a waste gas or liquid stream. These include, but are not limited to, emissions of casing gas, associated (or solution) gas, treater, stabilizer, dehydrator off- gas and blanket gas as well as emissions from pneumatic devices that use natural gas as a driver, compressor start-up, pipeline and other blowdowns, and metering and regulation station control loops.

Flaring emissions are defined as intentional releases of gases from industrial activities from the controlled combustion of a gas and/or liquid stream produced on site not for the purpose of producing energy. They may arise from waste petroleum incineration, hazardous emission prevention systems (whether in pilot or active mode), well testing, natural gas gathering systems, processing plant operations, crude oil production, pipeline operations, petroleum refining as well as chemical fertilizer and steel production.

In general, venting and flaring emissions are a result of the handling or processing of fuel in the fossil fuel industries.

Note: Flaring of landfill gas is to be accounted for under the Waste and Wastewater Emissions category (see section 4.2.5).

4.2.4 Other Fugitive Emissions

Other fugitive emissions are defined as intentional or unintentional (e.g. leaks) releases of gases from industrial activities, other than those that fall under Venting and Flaring Emissions described above. In general, other fugitive emissions are a result of the handling or processing of fuel in the fossil fuel industries. In particular, they may arise from the production, processing, transmission, storage and use of solid, liquid or gaseous fuels. Examples include leakage from natural gas transmission lines and processing plants, accidental release from oil and gas wells, and releases from the mining and handling of coal.

4.2.5 Waste and Wastewater Emissions

This category refers to any direct emissions from on-site (i.e. at the facility) disposal of waste and waste or wastewater treatment. Sources of emissions from on-site waste disposal and waste or wastewater treatment at a facility may include landfilling of solid waste, flaring of landfill gas, treatment of liquid waste and waste incineration. GHG emissions from waste-to-energy conversion, where waste material is used directly as fuel or converted into fuel, must be calculated and reported under Stationary Fuel Combustion Emissions. There are emissions of CO₂, CH₄ and N₂O from waste disposal, and special consideration is necessary for CO₂ emissions originating from biomass materials in waste (see section 4.2.7).

4.2.6 On-site Transportation Emissions

This category refers to any direct emissions of CO₂, CH₄ and N₂O resulting from fuel combustion in machinery used for the on-site (i.e. at the facility) transportation of products and material integral to the production process. The terminology “integral to the production process” means transporting raw or intermediate products and materials within the production process. Examples of such activities may include:

• equipment used at a steel mill to move molten metal to different stages in the steel production process;
• equipment used at oil sands operations to mine and/or move oil sand or other materials to subsequent on-site processes (e.g. crushing, extraction); and
• equipment used at above- or below-ground mining operations to mine and/or move mined materials or other intermediate products or materials to different on-site production processes.

4.2.7 Memo Item — CO₂ Emissions from Biomass

(i) CO₂ Emissions from Combustion of Biomass

The facility may use biomass materials as a fuel source in its on-site combustion processes. The reporting facility is to report the CO₂ emissions from the combustion of biomass fuels, but these are not to be included in the emission totals for the facility. The reporter is to record these emissions separately in the EDR application (as a memo item only). For the CH₄ and N₂O emissions resulting from the combustion of biomass fuels, the reporter is to include these emissions in the facility totals.

Similarly, for waste incineration processes that may be occurring at the facility, the waste stream may be composed of organic (or biomass) materials and fossil fuel-based carbon materials (e.g. plastics, rubber, liquid solvents, waste oil). The CO₂ emissions from the biomass portion being incinerated are to be reported separately in the GHG report as a memo item (not included in the CO₂ emission totals), whereas the CO₂ emissions resulting from incineration of the fossil fuel-based fraction are included in the facility totals.

As a further example of combustion of biomass materials, in the case of flaring of landfill gas, the CO₂ emissions produced from this combustion process are to be recorded as a memo item (not included in the emission totals), since landfill gas is considered a biomass material. However, the CH₄ and N₂O emissions from this process are to be included in the emission totals and are to be reported under the Waste and Wastewater Emissions category.

(ii) CO₂ Emissions from Non-combustion of Biomass

Waste disposal can produce substantial amounts of CO₂, a result of aerobic decomposition of organic (or biomass) material in the waste stream. The reporter is not required to report these CO₂ emissions. (Reported and counted emissions are to include CH₄ and N₂O).

4.3 Hydrofluorocarbon, Perfluorocarbon and Sulphur Hexafluoride Emissions

The reporting facility also needs to calculate and report its direct emissions of the HFC and PFC gas species listed in Table 1 and the gas SF₆, if the facility emits these GHGs from industrial processes and industrial product use.

HFC, PFC and SF₆ emissions from industrial processes are described as emissions resulting from a chemical or physical transforming of material, such as HFCs and PFCs used as foam- blowing agents and PFC emissions from anode effects in primary aluminium smelting.

Industrial product use is described as the use of a product for an industrial process that does not react in the process, such as SF₆ and HFCs used in the magnesium industry as a cover gas. Use of SF₆ in electrical equipment (e.g. gas-insulated switchgears, circuit breakers) is also considered as an industrial product use.

The following subsections provide additional details on these GHGs and possible sources of such emissions.

4.3.1 Hydrofluorocarbons

(i) Overview

HFCs are a series of synthetic gases containing carbon, hydrogen and fluorine (see Table 1 for the individual HFC species). While HFCs are emitted in small quantities, they have disproportionate effects as a result of long atmospheric lifetimes, which in turn lead to large GWPs. The HFC species have 100- year GWPs ranging from 140 to as high as 11 700. The use of HFCs is expected to grow substantially as a result of the phasing out of various ozone- depleting substances (IPCC/OECD/IEA, 1997). HFCs are not included under the Montreal Protocol because they are not considered to be ozone- depleting substances.

(ii) Sources

The main sources of HFC emissions from industrial processes and industrial product use include emissions arising from foam blowing and the use of HFCs as a cover gas in metal production.

Emissions of HFCs from other applications, such as refrigeration, air conditioning, propellants in aerosols, fire extinguishers and solvents, are not considered industrial process or industrial product use emissions under the mandatory reporting of GHG emissions and therefore are not to be reported.

4.3.2 Perfluorocarbons

(i) Overview

PFCs are a family of industrial gases, and they are to be reported by individual PFC gas species (see Table 1). Total emissions of PFCs are relatively low; however, they are potent GHGs, with 100-year GWPs ranging between 6500 and 9200. PFCs are not ozone-depleting substances, so they are not included under the Montreal Protocol (IPCC/OECD/ IEA, 1997).

(ii) Sources

The main sources of PFC emissions from industrial processes and industrial product use are attributed to two areas — aluminium production and foam blowing. PFC emissions are an undesirable by- product of aluminium production, while PFCs are purchased and used as foam-blowing agents.

Emissions of PFCs from other applications, such as refrigeration, air conditioning, semiconductor manufacturing, solvents, aerosols and fire extinguishing, are not considered industrial process or industrial product use emissions under the mandatory reporting of GHG emissions and therefore are not to be reported.

4.3.3 Sulphur Hexafluoride

(i) Overview

SF₆ is a synthetic gas with chemical properties that render it relatively inert, which makes it a preferred choice in various industrial applications. It is a particularly potent GHG, with a 100-year GWP of 23 900 and an estimated lifetime of about 3200 years (IPCC/OECD/IEA, 1997).

(ii) Sources

The main sources of SF₆ emissions from industrial processes and industrial product use include SF₆ used as a cover gas in magnesium smelting and casting as well as for special foundry products in the aluminium industry. Use of SF₆ as an insulating gas in electrical equipment (e.g. gas-insulated switchgear, circuit breakers) is also considered as an industrial product use.

Emissions of SF₆ from other applications, such as fire suppression and explosion protection, leak detection and various electronic applications, are not considered industrial process or industrial product use emissions under the mandatory reporting of GHG emissions and therefore are not to be reported.

4.4 Estimation Methods

The reporting facility must identify and report the type of estimation method or methods used to determine the quantities of emissions reported. Such methods include monitoring or direct measurement, mass balance, emission factors and engineering estimates.

Reporters are reminded of the legal requirement to keep copies of the information submitted, together with any calculations, measurements and other data on which the information is based.

For Phase 1, there are no specific protocols to define how reporters must calculate their GHG emissions. However, where reasonable, reporters should use methods that are consistent with the methodologies approved by the UNFCCC and developed by the IPCC. Refer to sections 2.1-2.4 for background information and a more complete description of the flexibility allotted to reporters in their estimation procedures. If the reporter wishes to obtain further details on the IPCC methodologies, Table 2 presents specific references to the relevant sections of the IPCC Guidelines and the Good Practice Guidance for the emission sources subject to reporting.

Emission Source Category	IPCC Guidelines - Reference Manual (Volume 3)	Good Practice Guidance
CO2, CH4, N2O
Stationary Fuel Combustion	Energy chapter (Chapter 1), pages 1.1-1.62	Energy chapter (Chapter 2), pages 2.1-2.43
Industrial Process	Industrial Process chapter (Chapter 2), pages 2.1-2.42	Industrial Process chapter (Chapter 3), pages 3.9-3.38
Venting and Flaring	Energy chapter (Chapter 1), pages 1.99-1.131	Energy chapter (Chapter 2), pages 2.70-2.93
Other Fugitive	Energy chapter (Chapter 1), pages 1.99-1.131	Energy chapter (Chapter 2), pages 2.70-2.93
Waste and Wastewater	Waste chapter (Chapter 6), pages 6.1-6.29	Waste chapter (Chapter 5), pages 5.5-5.31
On-site Transportation	Energy chapter (Chapter 1), pages 1.62-1.91	Energy chapter (Chapter 2), pages 2.44-2.50
HFCs, PFCs, SF6
HFCs	Industrial Process chapter (Chapter 2), pages 2.58-2.59	Industrial Process chapter (Chapter 3), pages 3.93-3.99
PFCs	Industrial Process chapter (Chapter 2), pages 2.34-2.37, 2.58-2.59	Industrial Process chapter (Chapter 3), pages 3.39-3.47, 3.93-3.99
SF6	Industrial Process chapter (Chapter 2), pages 2.38-2.39, 2.62-2.63	Industrial Process chapter (Chapter 3), pages 3.48-3.63

¹⁶ This distinction is in accordance with that provided in Volume 1, Reporting Instructions, of IPCC/OECD/IEA (1997: p. 2.1).

¹⁷ The IPCC Guidelines and Good Practice Guidance documents are available on-line at the following link: www.ipcc-nggip.iges.or.jp/public/public.htm.