Greenhouse Gas (GHG) Inventory • GHG Protocol • EU CBAM Declaration • Product Carbon Footprint (PCF) Report • ESG Sustainability Report / IFRS (S1, S2
The prescriptive status of the ISO 14040:2006 standard in product carbon footprint calculation is actually a methodological framework for a broad life cycle assessment (LCA) rather than providing specific guidance directly for carbon footprint calculations. This means that ISO 14040:2006 provides a basis for understanding and assessing the overall environmental impact of a product, including but not limited to its carbon footprint, from raw material acquisition, production, use to final disposal. Here's an in-depth look at ISO 14040:2006's regulatory status in product carbon footprint calculations:
I. Foundation of Life Cycle Assessment (LCA)
The Life Cycle Assessment (LCA) framework provided by ISO 14040:2006 is a cornerstone for understanding the environmental impact of a product or service from cradle to grave. The four main phases of LCA (target and scope definition, LCI for life cycle inventory analysis, LCIA for life cycle impact assessment, and interpretation of results) are not only applicable to extensive environmental impact assessments, but also serve as the basis for conducting carbon footprint calculations.
1.Goal and Scope Definition: Clarifying the purpose, scope, and target audience of carbon footprint calculation is a prerequisite for ensuring focused and effective calculation efforts. This stage requires determining which life cycle stages will be included in the carbon footprint calculation, such as raw material acquisition, production, transportation, use, and final disposal.
2. Life Cycle Inventory Analysis (LCI): This stage is the process of collecting data on all inputs (e.g., raw materials, energy) and outputs (e.g., CO2 emissions) related to the product's lifecycle. For carbon footprint calculations, accurate LCI data is the core, directly impacting the accuracy and reliability of the calculation results.
3. Life Cycle Impact Assessment (LCIA): In the LCIA phase, the data collected during the LCI phase is transformed into a quantitative assessment of the environmental impact. For carbon footprint calculations, this means that greenhouse gas emissions need to be converted into global warming potential (GWP).
4.Interpretation of Results: The final stage involves interpreting the data collected and evaluated to support the decision-making process. For carbon footprint calculations, this may include identifying opportunities to reduce carbon emissions or comparing the carbon footprints of different product configurations.
II.Methodological guidance for carbon footprint calculation
ISO 14040:2006 does not directly provide carbon footprint calculation methods, but its LCA framework provides methodological guidance for carbon footprint calculation. This includes how to systematically collect and analyze data related to the product life cycle, as well as how to conduct environmental impact assessments on this data.
1.Data Collection: Carbon footprint calculations require a large amount of accurate data, including data on energy consumption and greenhouse gas emissions during raw material production, product manufacturing, transportation, use, and final disposal stages. ISO 14040:2006 emphasizes the importance of data quality, including the representativeness, consistency, and comparability of data.
2.Impact Assessment: According to the ISO 14040:2006 framework, carbon footprint calculations should include conducting an impact assessment of the collected data, determining which stages in the product life cycle are major sources of greenhouse gas emissions, and how emissions can be reduced through technological improvements or process optimization.
III.Application of Allocation Principle In multi-product systems, how to fairly and reasonably allocate the environmental burden of the shared process (including carbon emissions) to each product is a challenge in carbon footprint calculation. The allocation principles provided by ISO 14040:2006 provide guidance on addressing this issue.
1.Physical Allocation: Dispensing based on physical quantities like weight, volume, or energy is preferred. This requires carbon footprint calculators to identify the physical quantities that best represent the environmental impact of the product and allocate them accordingly.
2.Economic distribution: When physical distribution is not applicable, distribution based on economic value can be considered. This requires the market value of the product to be evaluated and the allocation of carbon emissions according to the value ratio.
IV.Transparency and Consistency
ISO 14040:2006 emphasizes transparency and consistency in conducting LCA studies, which are particularly important for carbon footprint calculations. Transparency ensures that calculation processes and results can be reviewed and verified externally, while consistency ensures comparability in carbon footprint calculations across different products or services.
1.Reporting Requirements: Carbon footprint calculation reports should document in detail the scope of the calculations, the methodologies used, data sources, results, and any assumptions or constraints. This helps to enhance the credibility and usefulness of the report.
2.Key Assumptions: Any key assumptions in carbon footprint calculations, such as the selected life cycle stages, the selection of data sources, and the application of allocation methods, should be clearly stated and documented to facilitate understanding and evaluation of the basis of the calculations.
V.Transition to a Dedicated Carbon Footprint Standard
While ISO 14040:2006 provides a methodological framework for carbon footprint calculations, it requires a shift towards specialized carbon footprint standards like ISO 14067:2018 for more specific calculation and reporting requirements. These standards build on ISO 14040:2006 and provide more detailed guidance and requirements.
ISO 14067:2018: This standard specifically addresses product carbon footprints, providing specific requirements and guidelines for carbon footprint calculation, communication, and reporting. It covers methods for quantifying greenhouse gas emissions from raw material acquisition to the product's lifetime stage, as well as how to communicate and report carbon footprint results.
VI.Methodological Framework for Life Cycle Assessment
ISO 14040:2006 plays a fundamental role in product carbon footprint calculation, providing a methodological framework for life cycle assessment for carbon footprint calculation. Through its principles and framework, carbon footprint calculators can systematically collect and analyze environmental impact data related to the product life cycle and conduct scientific and accurate carbon footprint calculations. However, for specific methods and reporting requirements for carbon footprint calculation, it is necessary to refer to specialized carbon footprint standards such as ISO 14067 to ensure accuracy, transparency, and consistency in calculations.
ISO 14040:2006; ISO 14040:2006 Status System Diagram/Data Sources/Bu-Jhen Low Carbon Strategy