A Manual for the Preparers and Users of Eco-efficiency Indicators

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United Nations Environment Programme

2006

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Table of Contents

Notes ii

Acknowledgements iii

Preface iv

Abbrevations xii

I. Introduction.1

I.A. Overview 1

I.B. Rationale for an Accounting Framework for Eco-efficiency Reporting3

I.B.1. Objectives 3

I.B.2. Consensus and Quality of Information 3

I.B.3. Duty of Users . 4

I.B.4. Financial Accounting Framework as a Starting Point . 4

II. Conceptual Accounting and Reporting Framework for Ecoefficiency Reporting .7

II.A. Introduction to the Framework .7

II.B. The Accounting Framework for Eco-efficiency.7

II.B.1. Purpose and Status 7

II.B.2. Scope 7

II.B.3. Users and Their Information Needs . 8

II.C. Objectives of Eco-efficiency Indicators8

II.C.1. Provide Information. 8

II.C.2. Improve Decision-Making . 8

II.C.3. Complement Financial Statements 8

II.D. Elements and Items of an Eco-efficiency Statement 9

II.E. Underlying Assumptions 10

II.E.1. Reporting Entity and the Principle of Congruity .10

II.E.2. Reporting Scope 11

II.E.3. Accrual Basis 11

II.E.4. Going Concern 11

II.F. Qualitative Characteristics. 12

II.F.1. Understandability 13

II.F.2. Relevance and Materiality.13

II.F.3. Reliability .13

II.F.4. Comparability.14

II.F.5. Balancing Qualitative Characteristics .15

II.F.6. True and Fair View/Fair Presentation.16

II.G. Recognition and Measurement of Items . 16

II.G.1. Recognition16

II.G.2. Measurement16

III. Guidelines . 19

III.A.General Scope 19

III.B. Accounting Treatment of Water Use. 20

III.B.1. Objective .20

III.B.2. Scope .20

III.B.3. Definitions .20

III.B.3.a. General 20

III.B.3.b. Water Received and its Source.20

III.B.3.c. Kinds of Water Use.21

III.B.3.d. Releases of Water25

III.B.4. Recognition .26

III.B.5. Measurement of Water Use .26

III.B.6. Disclosure .26

III.B.7. Annexes to Water Use .27

III.B.7.a. Example of Disclosure of Water Use .27

III.C. Accounting Treatment of Energy Use 29

III.C.1. Objective .29

III.C.2. Scope .29

III.C.3. Definitions .29

III.C.3.a. General Definition of Energy and Energy Use 29

III.C.3.b. Purchase and Sale of Energy29

III.C.3.c. Forms and Sources of Energy .30

III.C.3.d. Conversion Factors from Thermal Equivalents to Work49

III.C.4. Recognition of Energy .49

III.C.5. Measurement of Energy49

III.C.6. Disclosure of Energy Use 50

III.C.7. Annex to Energy Use .50

III.C.7.a. Example of Disclosure of Energy Use 50

III.C.7.b. Energy Sources52

III.C.7.c. Units and Conversions .58

III.D. Accounting Treatment of Global Warming Contribution 60

III.D.1. Objective .60

III.D.2. Scope .60

III.D.3. Definitions .60

III.D.3.a. Global Warming Gases.60

III.D.3.b. Global Warming Potential.60

III.D.3.c. Global Warming Contribution.61

III.D.3.d. Energy- and Transport-Related Global Warming Gases .61

III.D.3.e. Global Warming Gases Related to Other Industrial Processes 61

III.D.4. Recognition of Global Warming Gases .62

III.D.4.a. In General .62

III.D.4.b. Carbon Offset and Sequestration 62

III.D.5. Measurement63

III.D.5.a. General Approach 63

III.D.5.b. CO2-Emission Factors for Fossil Fuels64

III.D.5.c. CO2-Emission Factors for Electricity .65

III.D.5.d. Global Warming Gases Related to Other Industrial Processes 71

III.D.5.e. Calculating Global Warming Contribution 71

III.D.6. Disclosure of global warming gases 73

III.D.7. Annex to Global Warming Contribution .74

III.D.7.a. Example of a Disclosure of Global Warming Contribution 74

III.D.7.b. Energy Supply .75

III.E. Accounting Treatment of Ozone-Depleting Substances. 77

III.E.1. Objective .77

III.E.2. Scope .77

III.E.3. Definitions .77

III.E.3.a. Ozone-Depleting Substances, Potentials and Contributions .77

III.E.3.b. Forms of Existence of ODS 78

III.E.3.c. Types of ODS79

III.E.3.d. Production of ODS79

III.E.3.e. Purchase of ODS 80

III.E.3.f. Stocks of ODS .81

III.E.3.g. Dependency on ODS81

III.E.3.h. Recovery, Reclamation and Recycling of ODS81

III.E.3.i. Destruction of ODS.81

III.E.3.j. Sales of ODS.82

III.E.3.k. Emissions of ODS .82

III.E.4. Recognition of Ozone-Depleting Substances82

III.E.5. Measurement of Ozone-Depleting Substances 83

III.E.6. Disclosure of Ozone-Depleting Substances83

III.E.7. Annex to Ozone-Depleting Substances 84

III.E.7.a. Example of a Disclosure of Ozone-Depleting Substances 84

III.E.7.b. Controlled Substances and their Ozone Depletion Potential according to the Montreal

Protocol .86

III.E.7.c. Products Containing Ozone-Depleting Substances 89

III.E.7.d. Main Sectors using Ozone-Depleting Substances 90

III.F. Accounting Treatment of Waste 91

III.F.1. Objective .91

III.F.2. Scope .91

III.F.3. Definitions .91

III.F.3.a. General Definition of Waste 91

III.F.3.b. Definitions Based on the Quality of Waste 91

III.F.3.c. Definitions Based on the Classification of Waste 92

III.F.3.d. Definitions Referring to Waste Treatment Technology93

III.F.3.e. Definitions Referring to the Location of Waste Treatment .95

III.F.3.f. Definitions Referring to Waste Generated 95

III.F.4. Recognition of Waste 96

III.F.5. Measurement of Waste 96

III.F.6. Disclosure of Waste 96

III.F.7. Annex to Waste .97

III.F.7.a. Example of Disclosure of Waste 97

III.F.7.b. Annex I of the Basel Convention .99

III.F.7.c. Annex III of the Basel Convention 101

III.G. Accounting Treatment of the Financial Items .103

III.G.1. Objective . 103

III.G.2. Scope . 103

III.G.3. Definitions . 103

III.G.4. Recognition . 105

III.G.5. Measurement 105

III.G.6. Disclosure . 105

III.H. Consolidation of Eco-efficiency Indicators .106

III.H.1. Primary Issues in Consolidating Environmental Items . 106

III.H.2. Objective . 106

III.H.3. Definition . 106

III.H.4. Scope of Guidance . 107

III.H.5. Consolidation Procedure 107

III.H.6. Disclosure . 108

III.H.7. Annex to Consolidation 108