Carbon footprint study - London 2012 Carbon footprint study - Methodology and reference footprint March 2010

Page created by Sarah Fox
 
CONTINUE READING
London 2012
Carbon footprint study – Methodology and reference footprint
March 2010

Carbon
footprint
study
Contents   Preface                                            5

           Introduction                                       6
           How we developed the reference footprint           6
           Report status                                      6
           Verification                                       7

           Methodology                                        8
           Summary of accounting principles                   9
           Complying with the principles                     10
           Relevance                                         10
           Completeness                                      10
           Consistency                                       11
           Accuracy                                          11
           Transparency                                      11
           Games boundaries                                  12
           Owned, shared and associated (OSA) impacts        13
           Deciding what is ‘out of scope’                   14
           Emission sources considered for inclusion         15
           Applying a materiality threshold                  16
           Tracking emissions over time                      16
           Defining a reference scenario                     18
           Developing a reduction scenario                   19
           Identifying and calculating GHG emissions         20
           Identifying sources                               20
           Selecting a calculation approach                  21
           Collecting data and choosing emission factors     22
           Accounting renewable electricity                  23
           Aircraft emission factors and passenger classes   24
           Applying calculation tools                        24
           Managing inventory quality                        24
           Reporting GHG emissions                           26
           Key performance indicators (KPIs)                 26

           The London 2012 reference footprint               27
           Summary results                                   27
           Big hitters                                       29
           Reference footprint method overview               29

           Spectators                                        31
           Overview                                          31
           Big hitters                                       32
           Emission sources                                  32
           Materiality threshold                             33
           Calculation approach                              33
           Assumptions                                       35
           Transport                                         35
           Catering                                          36
           Accommodation                                     37
           Merchandise                                       38
           Data and emission factors                         39

           Operations                                        41
           Overview                                          41
           Big hitters                                       42
           Emission sources                                  42
           Materiality threshold                             43
           Calculation approach                              43
           Assumptions                                       44
           IT services                                       44
           Ceremonies and culture                            44
           Transport services                                44
           Media                                             45

                                                              3
Travel grants                                                         46
    Staff offices and travel                                              46
    Games workforce and athletes                                          47
    Venue energy use                                                      48
    Overlay and fit‑out                                                   49
    Data and emission factors                                             49

    Venues                                                                53
    Overview                                                              53
    Big hitters                                                           54
    Emission sources                                                      55
    Materiality threshold                                                 55
    Calculation approach                                                  56
    Materials                                                             56
    Transport                                                             56
    On‑site energy use                                                    58
    Assumptions                                                           58
    Olympic Stadium                                                       58
    Media Centre                                                          59
    Olympic Village                                                       60
    Aquatics Centre                                                       61
    Olympic Park works (the ‘common domain’)                              61
    Data and emission factors                                             64

    Transport infrastructure                                              66
    Overview                                                              66
    Big hitters                                                           67
    Emission sources                                                      68
    Materiality threshold                                                 68
    Calculation approach                                                  68
    Data and emission factors                                             68

    Appendix A: London 2012 Carbon Technical Advisory Group               69
    Report authors                                                        69
    Best Foot Forward                                                     69
    Terms of Reference: London 2012 Carbon Management                     69
    Objective                                                             69
    Remit                                                                 69
    Membership                                                            70
    Modus operandi                                                        70
    Powers of the Advisory Group                                          70
    Confidentiality                                                       70
    Communications protocol                                               70
    Time commitment and remuneration                                      70
    Appointment and retirement of Advisory Group members                  70
    Public recognition of Advisory Group membership                       70

    Appendix B: A description of the IO analysis used to plug data gaps   71
    Appendix C: Method used to calculate uncertainty in the ICE
    V1.6 materials data                                                   72
    Appendix D: Adjustment policy                                         73
    Updating the reference footprint                                      73
    Changes in boundaries (the inclusion/exclusion of
    different emission sources)                                           73
    Changes in data and assumptions                                       74
    Trigger points for updating the reference footprint                   75
    Developing a reduction scenario                                       75
    Reference reduction measure; date, assumptions and data sources       75
    Proposed reduction measure; data, assumptions and data sources        75

4
Preface   How do you produce an accurate carbon footprint for an event as complex
          and unconventional as the Olympic Games and Paralympic Games? For
          London 2012, the search for an answer has resulted in a ‘groundbreaking’1
          new approach to footprint methodology.

          This London 2012 Carbon Footprint Study was devised in part through
          necessity. No Summer Games has ever attempted to map its carbon footprint
          before. Equally, no existing footprinting standard for events can be applied
          meaningfully to an Olympic and Paralympic Games.

          In the original London 2012 bid, we made a commitment to deliver a
          ‘low‑carbon Games’. In order to define our performance, however, it was
          clear that the scope and scale of Games‑related emissions needed to be
          properly measured and understood. That is why in the second half of 2007,
          London 2012 began the process of measuring its carbon footprint.

          This was the starting point for developing the London 2012 Carbon
          Management Strategy, which has four primary objectives:
          − To define and measure an initial baseline carbon footprint of the Games
             (known as a reference footprint), from which to measure any carbon
             reduction activities.
          − To seek ways to reduce our carbon footprint through avoiding emissions,
             reducing emissions and substituting conventional systems with lower
             carbon technologies.
          − To influence the uptake of best practices and innovative approaches
             developed by London 2012, and inspire behaviour change, as a means to
             mitigate unavoidable emissions.
          − To implement climate adaptation strategies so that the legacy development
             and parklands are appropriate for the long term.

          This report focuses on the first of these objectives. In particular, the carbon
          footprint for the Games is a forward‑looking estimate of potential carbon
          emissions from the project. This has turned carbon footprinting into an impact
          assessment tool, rather than a reporting mechanism.

          As this has been the first such comprehensive carbon footprint study of the
          Games, there have inevitably been data gaps, instances of low‑quality data
          and assumptions made. It is also noteworthy that footprinting itself is an
          emerging science.

          Nevertheless, despite these cautions, which we have highlighted in the
          report, this exercise has proved immensely valuable in defining the scale of
          the Games and identifying major areas of impact.

          We therefore feel it is important to publish this report as a technical
          addendum to the London 2012 Sustainability Plan and Carbon Management
          Strategy. This not only underlines London 2012’s commitment to transparent
          reporting but also to building a positive knowledge legacy.

          Commission for a Sustainable London 2012 Annual Report, April 2009.
          1

                                                                                         5
Introduction   This report sets out the carbon footprint methodology and reference footprint
               for the London 2012 Olympic Games and Paralympic Games developed on
               behalf of London 2012. This has informed the carbon management strategy
               for the Games, which is set out in the London 2012 Sustainability Plan
               (second edition) published in December 20092. The work was commissioned
               by the London Organising Committee of the Olympic Games and Paralympic
               Games (LOCOG), in partnership with the Olympic Delivery Authority (ODA)
               and the London Development Agency (LDA), in March 2008.

               The following report is independent. All reasonable effort has been made by
               London 2012 to ensure that the figures included in the updated London 2012
               Sustainability Plan are consistent with those given in this report.

               The specific objectives addressed in this report are to:
               − Develop a robust methodology for calculating an initial baseline carbon
                 footprint of the Games (known as the reference footprint) and facilitating
                 the ongoing monitoring of this footprint throughout the London 2012
                 delivery programme.
               − Develop and showcase ‘thought leadership’ and best practice in this
                 emerging field, leaving a positive knowledge legacy in order to assist
                 future events seeking to minimise their carbon footprint.

               How we developed the reference footprint
               This report arises from work commissioned by LOCOG – in partnership with
               the ODA and the LDA – in March 2008. It followed an initial study carried
               out from June to November 2007 to scope and provide an early estimate of
               the carbon footprint of the London 2012 Olympic Games and Paralympic
               Games.

               Both phases of this work were carried out by Best Foot Forward (BFF), a
               Queen’s Award‑winning, independent consultancy specialising in carbon
               footprinting. The work was overseen by a client steering group from LOCOG,
               the ODA and the LDA, and supported by a Technical Advisory Group (TAG).
               The TAG comprised individual specialists from universities, businesses,
               (including London 2012 Commercial Partners), NGOs and Government. It
               met six times during 2008 and 2009 and, between meetings, corresponded
               via an online forum where early drafts and issues documents were posted.
               Membership and terms of reference of the TAG are given in Appendix A.

               Two wider stakeholder briefings were also held over the same period to draw
               in additional commentary and debate a series of specific questions relating
               to the emerging strategy. These same questions were also debated by the
               Commission for a Sustainable London 2012 and conclusions were fed back
               to Best Foot Forward.

               Report status
               This report is based on the best data, assumptions and estimates available at
               the time of the research.

               While the overall methodology should remain largely unchanged, it is
               inevitable that certain elements of the London 2012 Strategy and reference
               footprint will continue to evolve during the two‑and‑a‑half years remaining
               until the Games. This is largely due to the uncertainties involved in predicting
               future emissions and the continuing emergence of new research, standards
               and guidance which will impact on the approach to accounting for
               greenhouse gas emissions.

               2
                   London 2012 Sustainability Plan, 2009 – london2012.com

6
Subsequent updates will be reported as part of the annual review of the
London 2012 Sustainability Plan.

Verification
In line with best practice, this document has been independently reviewed by
KPMG to provide an objective assessment of the assumptions, method and
reporting principles.

We commissioned this work to provide confidence that:
− the method used is credible and complies with any relevant established
  GHG accounting and reporting principles; and
− the results contain no material discrepancies – in other words,
  notwithstanding the uncertainties inherent in predicting future emissions,
  nothing has been omitted or substantial errors made which would
  materially affect the conclusions.

                                                                               7
Methodology   This section describes the methodology used to measure the initial baseline
              carbon footprint of the London 2012 Games. Our primary goal is to provide
              sufficient detail so that this methodology can be replicated to measure the
              footprint of future Games and, with some limited adaptation, other large
              sporting events. In this sense it forms a substantive part of London 2012’s
              knowledge legacy.

              Though standards and guidelines exist for the retrospective measurement of
              footprints for companies, products and services, there is currently no
              universally agreed approach to measuring the footprint of an event.
              Furthermore, any new method devised for the Games must, if it is to be useful
              in mitigating emissions, anticipate the impact of an event many years in the
              future. In this sense, it has similarities to an environmental impact assessment
              or risk analysis; the goal is to anticipate significant ‘carbon risks’ so that they
              can be avoided, reduced or shared where possible.

              Some of these problems of definition and measurement are no different to
              those faced when footprinting any organisation. However, the scale, reach
              and very public expectations surrounding the Games make the issues even
              more acute and the solutions even more complex.

              Our method is unashamedly pragmatic. We have focused primarily on trying
              to identify in advance those opportunities that will cost‑effectively reduce the
              footprint of London 2012. Our methodology is not presented in the style of a
              formal standard – this would make it too generic and impenetrable. Instead,
              we have sought to present straightforward guidance and potential solutions
              to the problems that will be faced when attempting to footprint a large
              sporting event.

              There remain some areas of uncertainty and imprecision. Indeed, the many
              healthy discussions among members of the TAG and with key stakeholders
              demonstrated that there is no one right answer when deciding the best way
              to footprint a large event. In its favour, the method described here has been
              successfully applied to the Games and, where found to be wanting, it has
              been adapted and modified accordingly.

              The method builds on existing greenhouse gas accounting principles and, in
              particular, the Greenhouse Gas (GHG) Protocol3 and the new PAS 20504
              developed jointed by BSI, Defra and the Carbon Trust. It is worth noting that
              two significant events occurred during the course of our work: the formation
              of the new Department of Energy and Climate Change (DECC) and the
              publication by the Committee on Climate Change of the UK’s first carbon
              budget. As far as possible, the methodology presented here reflects the
              impact of these advances.

              3
               T he Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard: Revised
                Edition. Published by WBCSD and WRI; March 2004. Available at ghgprotocol.org
              4
                PAS2050: Assessing the life cycle greenhouse gas emissions of goods and services.
                Published by BSI; October 2008. Available at bsi-global.com/en/Standards-and-Publications/
                How-we-can-help-you/Professional-Standards-Service/PAS-2050/

8
Summary of accounting principles
We have highlighted the main features of our approach as a series of 15
accounting principles at relevant points throughout the document. In summary,
these are as follows:
1. Comply with the underpinning principles of the Greenhouse Gas Protocol
    and ISO 14064‑1: Relevance, Completeness, Consistency, Accuracy and
    Transparency.
2. Account direct and indirect emissions (Scopes 1, 2 and 3). As far as
    possible, account for all Kyoto Protocol Greenhouse Gases. Report all
    results in tonnes of carbon dioxide equivalents or tCO2e.
3. Set the study boundaries widely to include those elements over which
    the Games have control or influence. As far as possible, allocate the
    emissions into three categories: ‘owned’, ‘shared’ or ‘associated’ based
    on who is responsible for generating them.
4. Establish a structured and consistent method for deciding what is in,
    and out, of scope.
5. Account emissions in the year that they occur, allocating them to
    pre‑Games, Games and legacy phases, as appropriate. Responsibility
    for these emissions should be established and clearly documented.
6. Legacy benefits are lasting carbon savings as a result of Games‑funded
    projects or initiatives. To count towards legacy, savings must be
    additional.
7. Establish a well‑documented reference scenario against which reductions
    can be accounted. Ensure that the data used to construct the reference
    scenario is relevant, credible and defensible.
8. Reduction measures must be transparently documented, additional
    and linked to a clear time horizon. Double counting should be avoided.
    The corresponding reference scenario assumption should be readily
    apparent.
9. Use the financial framework within the Candidate File to help identify
    projects and activities that are likely to generate a carbon impact.
10. Identify a consistent dataset of carbon conversion factors for use
    throughout the carbon management strategy process. Ensure that these
    cover all Kyoto Protocol greenhouse gases, direct and indirect emissions
    and include a data quality assessment. Use commonly available,
    standard datasets where possible with tools to support and facilitate
    data sharing and integrated planning.
11. Identify contentious carbon accounting issues early on to allow time for
    research, debate and consensus building. Document the decision‑making
    process.
12. The carbon conversion factors used should be responsive to local
    circumstances. Rules about how to account, for example, renewable
    energy are not universal. These can change as new guidance emerges
    and may differ within, and between, countries.
13. Document levels of uncertainty attributable both to poor quality data and
    uncertainty in the carbon conversion factors used and implement quality
    control measures.
14. Annually report the carbon footprint. Clearly document any data,
    methodology or scenario changes.
15. Establish key performance indicators. These will allow comparison within,
    and between, Games and allow the overall effect of specific reduction
    measures to be quantified.

                                                                           9
Complying with the principles
     ‘As with financial accounting and reporting, generally accepted GHG
     accounting principles are intended…to ensure that the reported information
     represents a faithful, true, and fair account of a company’s GHG emissions5.’

     This section explains the 15 agreed accounting principles in detail and
     describes how the London 2012 methodology has sought to comply with
     the Greenhouse Gas (GHG) Protocol’s underpinning principles.

     These are not unique to the GHG Protocol but are common to many accounting
     systems, be they environmental or financial, and provide the basis for sound
     and robust decision‑making.

         Accounting principle 1: Comply with the underpinning principles of the
         Greenhouse Gas Protocol and ISO 14064‑1: Relevance, Completeness,
         Consistency, Accuracy and Transparency.

     Relevance
     GHG requirement: ‘Contains the information that users, both internal and
     external, need for their decision making… An important aspect of relevance
     is the selection of an appropriate boundary6.’

     London 2012 response: The boundaries of our footprint methodology were
     selected so as to include those elements over which we have influence and/or
     control. In this way, all information relevant to managing London 2012’s
     carbon footprint falls within scope.

     Completeness
     GHG requirement: ‘All relevant emissions sources within the chosen inventory
     boundary need to be accounted for so that a comprehensive and meaningful
     inventory is compiled. In practice, a lack of data or the cost of gathering data
     may be a limiting factor7.’

     London 2012 response: To ensure full coverage, we have based the reporting
     categories in our footprint methodology on the financial accounts contained
     within the original Candidate File. As a result, every line item in the financial
     framework has been reviewed with respect to its likely carbon impact. Where
     data on the anticipated energy or material use was not available (for example,
     where it was too early to detail exactly how the money would be spent) then
     the financial data was used directly as a proxy for carbon emissions using
     input‑output (IO) analysis. As better, physical data has become available,
     these figures have been replaced with more robust estimates of emissions.
     (Although little IO‑derived data remains in the datasets used to calculate the
     reference scenario, a brief description of the IO approach used has been
     provided in Appendix B.)

     The GHG Protocol warns against using a materiality threshold to exclude
     impacts deemed negligible (de minimis) – arguing that this leads to an
     incomplete assessment of the carbon footprint. Although a materiality
     threshold has been applied here for practical purposes, we have taken care
     to include some allowance for those smaller items which fall below the
     threshold.

     5
       Extract from The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard:
       Revised Edition (2004).
     6
       Ibid
     7
       Ibid

10
See the ‘Materiality threshold’ section (see p.68) for more details on how this
has been applied.

Consistency
GHG requirement: ‘Users of GHG information will want to track and compare
GHG emissions information over time in order to identify trends and to assess
performance8.’

London 2012 response: The London 2012 footprint data will be used for the
IOC’s Olympic Games Impact (OGI) study. This requires the annual reporting
of the GHG emissions attributable to the Games, among other metrics. Our
approach reflects this need for consistency over time by adopting clear
reporting boundaries and a well‑defined calculation method.

We also recognise that carbon accounting is an evolving discipline and that
emerging new standards, guidelines or conversion factors may make changes
in method necessary. Through updates and revisions, our report provides a
vehicle for justifying, documenting and communicating any method or data
changes. This approach will therefore facilitate performance comparisons
over time.

Accuracy
GHG requirement: ‘Data should be sufficiently precise to enable intended
users to make decisions with reasonable assurance that the reported
information is credible9.’

London 2012 response: Unlike a standard corporate carbon report, which
typically deals with historical data, the London 2012 method needs to be
predictive. Accuracy is therefore a key concern. To address this, the method
includes a provision for rating the accuracy of all input data (see ‘Managing
inventory quality’, p24). In addition, London 2012 has also commissioned
specific work to understand the uncertainties within carbon conversion factors
(see Appendix C: Method used to calculate uncertainty in the ICE V1.6
materials data).

Transparency
GHG requirement: ‘Transparency relates to the degree to which information
on the processes, procedures, assumptions, and limitations of the GHG
inventory are disclosed in a clear, factual, neutral, and understandable
manner10.’

London 2012 response: Our engagement with stakeholders and technical
experts from the outset of this project has undoubtedly contributed to the
transparency and objectivity of the methodology. This has also had the
benefit of challenging assumptions at every stage of its development.

To make any limitation transparent, we have documented where methodology
decisions were subject to any particular challenge (for example, see
‘Accounting renewable electricity’, p.23).

    Accounting principle 2: Account direct and indirect emissions (Scopes
    1, 2 and 3). As far as possible, account for all Kyoto Protocol Greenhouse
    Gases. Report all results in tonnes of carbon dioxide equivalents or tCO2e.

8
  Extract from The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard:
  Revised Edition (2004).
9
  Ibid
10
    Ibid

                                                                                         11
A carbon footprint aims to provide a measure of the full life cycle impacts
     (direct and indirect greenhouse gas emissions) associated with a particular
     operation.

     The GHG Protocol is very clear that measurement should include –
     where possible – all six greenhouse gases listed in the Kyoto Protocol:
     − carbon dioxide (CO2)
     − methane (CH4)
     − nitrous oxide (N2O)
     − hydrofluorocarbons (HFCs)
     − perfluorocarbons (PFCs)
     − sulphur hexafluoride (SF6)

     For practical purposes, and for most types of activities, all gases but carbon
     dioxide are often ignored (for example, this is the case with the Defra 2008
     conversion factors). CO2 is by far the most abundant greenhouse gas and
     the one around which most measurement systems (and conversion factors)
     are designed.

     For consistency all carbon footprint emissions data is here expressed
     in tonnes of CO2 or CO2e (abbreviated as tCO2 or tCO2e).

       Accounting principle 3: Set the study boundaries widely to include those
       elements over which the Games have control or influence. As far as possible,
       allocate emissions according to financial spend into three categories:
       ‘owned’, ‘shared’ or ‘associated’ based on who is responsible for
       generating them.

     Games boundaries
     The most fundamental accounting principle is that of organisational
     boundary‑setting. Any organisation needs to have a clear understanding
     of where it ends and the rest of the world begins. In many cases such
     boundaries are self‑evident and can be easily established by reference
     to ownership structures.

     The situation with London 2012 is more complex. First, London 2012
     comprises two primary delivery bodies: the publicly funded Olympic Delivery
     Authority (ODA), which is responsible for constructing the main venues and
     infrastructure, and the privately funded London 2012 Organising Committee
     (LOCOG), which is responsible for promoting and staging the Games.
     Furthermore, many other agencies have a significant role in supporting delivery
     of the Games (for example, Transport for London, London Development
     Agency, central Government departments, British Olympic Association
     and British Paralympic Association) and there are many wider but related
     activities such as the Cultural Olympiad.

     The Games’ organisational boundaries therefore need to be drawn more
     widely than would be the case when conducting an organisational footprint.
     The GHG Protocol and ISO 14064 suggest two valid approaches for
     boundary setting: ‘equity share’ and ‘control’. These are based on financial
     accounting rules and used to determine organisational boundaries as follows:

     Equity share approach: an organisation accounts for its GHG emissions
     according to its share of equity in an operation. The equity share reflects
     economic interest, which is defined as the extent of rights a company has
     to the risks and rewards flowing from an operation.

     Control approach: an organisation accounts for 100 per cent of the GHG
     emissions from operations over which it has control. It does not account for
     GHG emissions from operations in which it owns an interest but has no
     control. Control can be defined in either financial or operational terms.

12
Neither approach applies neatly to London 2012 but elements of each
have merit.

Example 1: LOCOG may only get a small percentage of the sales from 2012
branded merchandise (hence its economic interest is relatively small) yet it
could effectively deny a licence to a manufacturer which did not comply with
certain environmental criteria (it is in a strong controlling position). It also
makes little sense to account for only a small percentage of the environmental
impact of 2012 merchandise when, in reality, all of it is Games‑related.

Example 2: A transport infrastructure project may only be minority funded by
the ODA but this support may, nonetheless, have been critical in moving the
project forward. Clearly, if the project were Games‑related then it makes
sense to include all of it within the London 2012 footprint even if the ODA
had little, or no, economic interest. On the other hand, it would be unfair to
assume that the ODA’s small contribution gave them any significant control
over the project’s environmental performance (in reality, ODA report having
no material control over some background projects).

Owned, shared and associated (OSA) impacts
A combination of equity and control approaches captures different, but
equally important, aspects of the London 2012 footprint and is closely linked
to financial spend. Fortunately, part of the London 2012 bid contained
sufficiently detailed financial estimates for LOCOG, the ODA and third
parties by broad expenditure categories. Though these will inevitably evolve
over time, they provide a good basis for initially determining and allocating
the footprint.

That said, there are impacts clearly associated with London 2012 which
would not be accounted at all under either approach. For example, spectator
travel to and from London or hotel accommodation booked by accredited
media. None of these receive any financial contribution from the London
2012 budget yet they are important to the success of the Games.

To capture all impacts, our chosen hybrid approach classifies operations as
either ‘owned’, ‘shared’ or ‘associated’ (OSA) according to the extent of the
financial contribution from LOCOG and the ODA. These are defined as
follows:
− Owned: wholly funded core activities where the entire associated carbon
   footprint is allocated to London 2012 (for example, office utility use, venue
   construction).
− Shared: the footprint associated with the partner contributions to jointly funded
   activities (for example, jointly funded development of Olympic Village).
− Associated: activities clearly associated with the Games which are not
   funded by London 2012 but over which they may exert some influence
   and which result in a measurable difference.

One further complication is that many of the huge transport infrastructure
schemes being prepared in time for the Games (projects which could have
spanned the ‘owned’, ‘shared’ and ‘associated’ categories) were scheduled
to happen anyway – though the injection of London 2012 funding to some
undoubtedly led to earlier implementation. To ensure that the impacts
associated with these were neither over‑estimated nor ignored, it was
decided to include only those projects which benefited from a London 2012
financial contribution.

                                                                                13
Owned                                 Dim
                                                                                     ini
                                                                                        shi
                                                                                           ng
                                                                                                de
                                                                                                  gre
                                                                                                     eo
                                                                                                        fc
                                           Shared                                                         on
                                                                                                             tro
                                                                                                                la
                                                                                                                   nd
                                                                                                                        infl
                            Closely Associated                                                                              ue
                                                                                                                              nce
                        Boundary of measured
                        London 2012 footprint

                                  Out of Scope

                                            Figure M1: The relationship between the different OSA categories and the
                                            associated degree of influence and control by London 2012

                                              Accounting principle 4: Establish a structured and consistent method for
                                              deciding what is in, and out, of scope.

                                            Activities or projects that do not meet the OSA criteria are classified as ‘out of
                                            scope’. In other words, they are considered to be so far removed from London
                                            2012 that they should not be accounted at all.

                                            Deciding what is ‘out of scope’
The power of TV: out of scope               There is no easy, fail‑safe way of determining what is out of scope. Given the
but interesting                             global nature of the Games one could easily contrive a way of classifying
Assume two billion people worldwide         most of the world as ‘associated’ and hence ‘in scope’.
watch the London 2012 Games on
TV. If a family of four watches             For example, do we include the additional demand placed on a country’s
together, this equates to 0.5 billion       electricity grid when a significant portion of the population simultaneously
TVs which may be tuned to coverage          turn on their TVs to watch the Opening Ceremony?
of the Games for, say, two hours per
day over three weeks. Assuming all          These very remote impacts of the Games may well be interesting, informative
the TVs were modern, low‑energy             and serve some practical purpose (for example, determining peak energy
LCDs with a rating of 100 watts, then       demand or predicting sales of TVs) but most observers would probably agree
the total global electricity consumption    that these impacts are well outside London 2012’s control.
of these two billion TV viewers would
be 500,000,000 x 2 x (3 x 7) x 100          However, these examples highlight the need for the application of some
watts = 2.1TWh                              structured ‘test of reasonableness’. The OSA flowchart in figure 2 below
                                            provides several helpful decision points to assist in determining whether
Assuming typical carbon intensity for       something is in, or out of, scope. (Note that ‘London 2012 money spent’
electricity of 0.5kgCO2/kWh, this           refers to LOCOG or ODA expenditure.) It also encapsulates the guidance
alone would result in emissions of          given in the GHG Protocol that ‘only some types of upstream and
more than one million tonnes of CO2.        downstream emissions may be relevant’.

                                            Our guiding principle is that emissions should be included if they:
                                            − are deemed critical by stakeholders;
                                            − lead to increased risk exposure; or
                                            − are capable of being influenced by the reporting organisation.

14
Figure M2: Decision tree – determining which emissions sources are in, and
                                             out, of scope

                                                                                                             Include: Owned
                    London                                                       Is London   Yes
                  2012 money                                                    2012 100%
                     spent?       Yes                                             funding?
                                                                                                          Include: Owned/shared
                                                                                             No
                        No

                  Consequence             Can London                                      Are
                                                                Can emissions
                   of London             2012 exert any                                emissions
                                                                be estimated?
                    2012?          Yes     influence?     Yes                   Yes    material?*   Yes

                             No                 No                    No                     No
                                                                                                            Include: Associated

                                                                                          High
                                                                                      stakeholder   Yes

                                                                                No      interest?
                                            Exclude

                                             *See ‘Applying a materiality threshold’, p16

                                             Emission sources considered for inclusion
                                             The table below outlines some of the emissions sources considered by
                                             the London 2012 Technical Advisory Group (TAG) when determining the
                                             scope of the Games reference footprint, as well as its ultimate decision
                                             and a brief rationale.

Emission source                              Decision            Reason
Catering for athletes, staff and             Include             Paid for out of London 2012 money.
volunteers
Food purchased by spectators at              Include             Consequence of the Games. London 2012 can exert
London 2012 events                                               influence through franchise arrangements. Emissions are
                                                                 material and can be estimated. Stakeholder interest.
Food purchased by spectators in              Exclude             Paid for by spectators. London 2012 can’t easily exert
restaurants                                                      influence. Difficult to estimate emissions. Little stakeholder
                                                                 interest.
Transport provided by London 2012            Include             Funded by London 2012.
for Olympic Family

Spectator transport to and from              Include             Consequence of the Games. London 2012 can exert
Games and individual events                                      influence through transport planning and funding of
                                                                 alternate infrastructure. Emissions are material and can be
                                                                 estimated. Stakeholder interest.

‘Informal’ spectator travel to pubs/         Exclude             Difficult to be certain what is a consequence of the Games.
Live Sites/friends to see London                                 Difficult to exert influence. Difficult to estimate emissions.
2012 events on TVs/big screens

                                                                                                                                  15
Applying a materiality threshold
     Even if they meet several inclusion criteria, some emission sources may still
     be excluded from detailed analysis on the basis of their small contribution
     to the overall footprint. These are considered to fall below a pre‑determined
     materiality threshold. Where stakeholder interest remains high, however, it
     was decided that the TAG could insist on the emission source being included.

     In consultation with the TAG, materiality thresholds were judged separately
     for venues, operations, spectators and transport infrastructure on the
     basis that:
     − A single materiality threshold would have excluded many small
        operational items of public and symbolic interest.
     − A single materiality threshold is not appropriate where multiple
        stakeholders are involved, each with their own area(s) of responsibility.
     − The high degree of uncertainty in some areas (for example, where
        buildings were yet to be designed) meant that a combination of highly
        aggregated financial and/or physical estimates were used to calculate
        likely emissions. This low level of data granularity meant that it was often
        impossible to tease out smaller projects making it problematic to make
        a meaningful assessment of a materiality.

     Every attempt was made to adjust the results to include all ‘in scope’ impacts,
     even where no detailed analysis was made. This was achieved by scaling up
     the emissions from those sources which were subject to more detailed scrutiny
     using input‑output analysis to assess the relative contribution.

       Accounting principle 5: Account for emissions in the year they
       occur and allocated to pre‑Games, Games and legacy phases, as
       appropriate. Responsibility for these emissions should be established
       and clearly documented.

     ‘A meaningful and consistent comparison of emissions over time requires that
     companies set a performance datum with which to compare current emissions.’

     Tracking emissions over time
     When calculating its footprint, a typical organisation will produce an annual
     retrospective GHG inventory. The London 2012 methodology is different in
     that we are seeking to predict future emissions with the primary aim of avoiding
     them while maximising legacy benefits. Furthermore, as we are geared towards
     delivering a specific event, our operations vary from year to year. As a result,
     the annual monitoring of annual emissions and any inherent trends is of little
     practical value.

     It is more logical to cluster emissions in terms of three principal phases:
     − pre‑Games
     − Games
     − legacy

     In broad terms, the pre‑Games phase relates to the demolition, remediation,
     construction and commissioning work to build all the venues and infrastructure
     (including transport facilities) ready for the Games.

     Although the period of the Games is more clear‑cut, there remain some grey
     areas. For example, most venues, the Media Centre, training facilities and
     more become operational in advance of the Opening Ceremony.

     Legacy refers to the post‑Games period and is principally concerned with the
     transition of venues, and other facilities, into their permanent legacy configuration
     (overseen in the case of London by the LDA).

16
Phase       Lead delivery   Main impact areas                    What’s included
            organisation
Pre‑Games   ODA             Venue construction                   Permanent and temporary structures,
                            Transport infrastructure             venues, accommodation, transport
                                                                 infrastructure, and so on, put in place
            LOCOG           Overlay and fit‑out                  before the Games. Also includes some
                            Test Events                          operations: staff offices and travel.
                            Cultural Olympiad events
Games       LOCOG           Operations                           Includes all impacts related to
                            Spectators/visitors                  spectators: catering, merchandise and
                                                                 travel. Also includes operational impacts
                                                                 related to the Olympic Family.
Legacy      LDA             Implementation of Legacy             Ongoing energy use of new permanent
                            Masterplan                           structures (venues, Olympic Village and
                                                                 so on) post‑Games and output from new
                                                                 renewable energy generating capacity.
                                                                 Regeneration of existing buildings and
                                                                 infrastructure.
            All             Behaviour change*                    Ongoing benefit from the introduction of
                                                                 new initiatives (for example, eco‑labelling
                                                                 schemes) and other measures aimed at
                                                                 long‑term behaviour change.

                            *W
                              hile much of the focus on legacy delivery will be towards the long‑term
                             use of the venues and the wider regeneration of the Olympic Park and
                             Lower Lea Valley area in east London, there will also be wider legacy
                             benefits through behavioural changes inspired by the Games.

                            Table M2 above shows which activities fall within each category and the
                            respective lead delivery organisation that is responsible for them.

                              Accounting principle 6: Legacy benefits are lasting carbon savings as a
                              result of Games‑funded projects or initiatives. To count towards legacy,
                              savings must be additional.

                            Only those benefits which are truly additional and directly related to Games
                            projects or initiatives should be included in our methodology. For example, if
                            existing regulations at the time of a planning application require a development
                            to be built to certain energy efficiency standards, then only incremental measures
                            which lead to emission savings above and beyond this are eligible for inclusion.
                            In other words, positive impacts as a result of ‘business as usual’ do not
                            count as legacy benefits.

                              Accounting principle 7: Establish a well‑documented reference scenario
                              against which reductions can be accounted. Ensure that the data used
                              to construct the reference scenario is relevant, credible and defensible.

                            While we have acknowledged that there is little value in tracking actual
                            annual emissions over time (see p16), it is nonetheless crucial to understand
                            how the projected footprint is likely to change as a result of any targeted
                            interventions to reduce emissions.

                                                                                                            17
Given the nature of the Games, it is clear that annual accounting relative
     to a base year is an inappropriate approach. Instead, the London 2012
     methodology introduces the concept of a reference footprint – a baseline
     assessment of what the Games footprint would have been before efforts to
     reduce it are included. Performance is then assessed against this reference
     footprint using projected data which is adjusted to incorporate carbon
     reduction achievements and commitments.

     Defining a reference scenario
     The London 2012 reference footprint is defined by the Candidate File
     and assumes a ‘business as usual’ approach to sustainability based
     on one or more of the following:
     − basic legal compliance (for example, building and planning regulations);
     − adoption of industry standard practices (for example, approach to
       waste management);
     − anticipated spectator and Olympic Family behaviours (for example,
       catering demand);
     − an assumed similarity with past Games (for example, ceremonies and
       media demand);
     − an assumption of average sectoral emissions per £ spent (based on
       historical data); and
     − using relevant Host City baseline data (for example, modal transport split).

     For construction (venues and transport infrastructure), we defined our
     reference footprint by:
     − using information contained within the Candidate File as a starting point;
     − basing carbon assessments on initial designs or, where these do not yet
        exist, on the first specifications;
     − using quantity surveying techniques to derive material estimates for early
        designs and bills of quantities for more advanced projects;
     − assuming typical construction practices within the Host City (for example,
        average levels of recycled content, compliance with local building
        regulations and typical waste management practices);
     − filling data gaps using financial estimates of sectoral emissions adjusted,
        as required, to be consistent with detailed analyses where these were
        possible; and
     − checking assumptions by validating against carbon data for similar buildings.

     For spectators, we defined our reference footprint by:
     − using Candidate File/Transport Plan estimates for ticket sales, expected
       spectator numbers and origin of visitors;
     − basing local travel on the historical modal split for the Host City and using
       tourism data for international travel and accommodation estimates;
     − using data from previous Games as a guide – for example, to
       estimate number and types of meals, waste arising and purchasing
       of merchandise; and
     − validating data using Host City assumptions.

     For operations, we defined our reference footprint by:
     − using past Games as a guide – for example, on the number of uniforms,
       catering requirements, Olympic Family travel needs, media operations
       and so on;
     − using expert advice from Games staff, partners and stakeholders – they
       are often a good source of knowledge about what would be considered
       normal practice, especially where they have been involved in previous
       Games; and
     − filling data gaps using financial estimates of sectoral emissions adjusted, as
       required, to be consistent with detailed analyses where these were possible.

18
It is worth noting that our approach of measuring performance against the
Candidate File submission means that none of the inherent environmental
advantages of the Host City are taken into consideration (even though these
may well have been a factor in the successful bid).

We recognise that this may make it difficult for London and some future Host
Cities that already benefit from, for example, a good public transport
infrastructure or strict building regulations to make further carbon savings.
Nonetheless, in the absence of any overarching carbon strategy for future
Games, this approach is considered to be the most credible.

As the reference footprint is the benchmark against which performance
improvements are measured it is critical that the data and assumptions are
open to scrutiny. For a full description of London 2012’s reference footprint,
see p27.

  Accounting principle 8: Reduction and replacement measures must be
  transparently documented and linked to a clear time horizon. Double
  counting should be avoided. The corresponding reference scenario
  assumption should be readily apparent.

Performance against our reference scenario needs to include measures
(achievements and commitments) designed to reduce the footprint. This is
achieved by using a reduction scenario which adjusts the reference footprint
downwards.

Developing a reduction scenario
The reduction measures fall broadly into the following hierarchy:
− reduce
− replace
− offset

It is preferable to reduce the consumption of energy and/or materials as
opposed to replacing them with more carbon efficient alternatives. Least
preferable is offsetting: compensating for increases in the footprint by
investing in projects which reduce emissions elsewhere.

There are three stages in the evolution of a carbon saving (reduction or
replacement) measure. After starting out as a vague carbon saving idea,
which is informed by an early carbon footprint analysis, it is then investigated
further before being recognised as viable reduction ‘challenge’. If formally
adopted within the Sustainability Plan then it is elevated to a ‘commitment’ –
at this stage, it is eligible to be included within the reduction scenario (see
figure 3 below). Finally, when the measure is implemented, it becomes an
‘achievement’.

Figure M3: The evolution of a carbon saving (reduce/replace) measure

                                         Included in the reduction scenario

      Idea            Challenge          Commitment            Achievement

                                                                                 19
When accounting for measures included in the reduction scenario,
     it is important that they are:
     − clearly documented – assumptions and conversion factors should
         be properly sourced;
     − not double counted – for example, counting energy savings under
         both venues and operations; and
     − given a clear time horizon – for example, a saving may occur only
         during the Games or persist for some years after (see legacy accounting
         principle, p9).

     Further guidance can be found within the Appendix D: Adjustment policy.

          Accounting principle 9: Use the financial framework within the Candidate
          File to help identify projects and activities that are likely to generate
          a carbon impact.

     Identifying and calculating GHG emissions
     Figure 4 below shows the five stages of identifying and calculating GHG
     emissions.

     Identifying sources
     To ensure full coverage, the London 2012 footprint methodology bases its
     reporting categories on the financial framework contained within the original
     Candidate File (also referred to as the Bid Document)11. This has been
     supplemented by more than 25 face‑to‑face interviews, numerous requests
     for information from LOCOG and ODA staff, as well as a review of key
     documents including:
     − LOCOG Games foundation plan (final draft 27 May 2007)
     − LOCOG venues infrastructure delivery programme
     − Venue construction and overlay responsibilities (March 2007)
     − IOC/LOCOG venues construction and infrastructure delivery programme
        (April 2007)
     − Transport Plan for the London 2012 Olympic Games and Paralympic
        Games (October 2006)

     Figure M4: Identifying and calculating GHG emissions (adapted from
     GHG Protocol)

           Identify emission sources

          Select calculation approach

           Collect data and choose
               emission factors

            Apply calculation tools

           Aggregate data to derive
                total footprint

       ll documents, including the Candidate File, available at london2012.com/about-us/
      A
     11

      publications/index.php

20
The resulting items were reviewed for their likely carbon impacts, based on
the information provided, and then the list of more than 250 discrete projects
and activities were further clustered into the following four broad categories
which cover the bulk of pre‑Games and Games activities:
− Venues
− Transport infrastructure
− Operations
− Spectators

     Accounting principle 10: Identify a consistent dataset of carbon
     conversion factors for use throughout the carbon management strategy
     process. Ensure that these cover all Kyoto Protocol greenhouse gases,
     direct and indirect emissions and include a data quality assessment. Use
     commonly available, standard datasets where possible with a support
     system to facilitate data sharing and integrated planning.

Selecting a calculation approach
To develop the correct methodology for determining the London 2012
footprint, we commissioned Best Foot Forward (BFF) to undertake a review of
the available calculation methods and their associated datasets (see table 3).
They assessed the suitability of calculation approaches which include emission
factors for construction materials – the main omission in the UK’s official GHG
conversion factor library12. BFF concluded that no one approach satisfied all
of London 2012’s conversion factor, data management or delivery needs.

Following on from this exercise, we began to work with Bath University’s
Sustainable Energy Research Team to expand the capabilities of their
Inventory of Carbon and Energy (ICE) V1.6 database by adding extra
construction materials, including uncertainty estimates for conversion
factors and including all greenhouse gases.

This dataset of indirect emission factors for materials (the revised V1.6 ICE)
was then supplemented with Defra’s 2007 direct emission factors, covering
fuels and transport, and the associated guidance. Late in the development
of this method, Defra announced a new, expanded and updated, dataset
covering a wider range of transport alternatives (Defra 2008). The few
remaining conversion factors not provided by either ICE V1.6 or Defra 2008
were sourced from BFF’s own in‑house database.

The resulting dataset was then formatted to allow for integration into
BFF’s Footprinter13 tool – which met all of our data management and
delivery requirements.

 Greenhouse Gas Conversion Factors for Company Reporting (Defra, June 2008).
12

 See footprinter.com
13

                                                                                21
Coverage                                   Bath ICE v1.5        Bilan Carbone       Environment         EcoInvent
                                           beta                 1.5                 Agency
Conversion factors
– Raw materials                            Y                    Some                Y                   Y
– Products                                 Some                 Some                N                   Some
– Direct emissions                         N                    Y                   Y                   Y
– All GHG (not just CO2)                   N                    Y                   N                   Y
– Data quality assessment                  Y                    Y                   N                   Some
– Incl. GHG Protocol/ISO                  N                    Y                   N                   N
   14064 scopes
Data management/delivery
– Calculation engine                       N                    Y                   Y                   N
– Web‑based delivery system                N                    N                   N                   Y
– Remote data update                       N                    N                   N                   N
– Easy‑to‑use interface                    N                    N                   Y                   N
– Easily extendable database               Y                    N                   N                   N
– Standardised reporting format            N                    Y                   Y                   N
– International versions                   N                    N                   N                   Some
– Offers scenario capability               N                    N                   N                   N

                                               Collecting data and choosing emission factors
What are carbon                                We collected or estimated data on each project or activity from one or more
conversion factors?                            sources:
In order to create a single, meaningful        − Project documentation (for example, the LOCOG venue requirements or
footprint for all measured emissions, it         ‘schedules of accommodation’ for construction projects).
is necessary to allocate a greenhouse          − Data from the project or design teams – for example, material ‘bills of
gas or carbon dioxide value to each              quantities’ or logistics planning spreadsheets.
measurement. Conversion factors are            − Face‑to‑face, telephone interviews and email exchanges with LOCOG and
used to convert physical quantities into         ODA staff (this was often supplemented with follow‑on data).
carbon dioxide footprint values. For           − News and progress reports – the london2012.com site provides regular
example, in the following equation, the          updates and much quantitative information.
physical number of kilowatt‑hours of           − Data from partners and stakeholders – for example, venue energy use
electricity consumed is converted to             estimates from EDF Energy.
kilograms of carbon dioxide using a            − Historical data from previous Games – Sydney, because of its
conversion factor of 0.53702 (grid               environmental focus, proved the most useful source but, for example, data
electricity three year rolling average           from both Athens 2004 and Beijing 2008 was used when estimating the
– sourced from DEFRA 2008):                      likely impact of the Torch Relay.
                                               − Official UK Government data sources – for example, existing statistics on
1000 kWh x 0.53702kgCO2/kWh                      travel within London were used when trying to identify a base case for
= 537.02kgCO2                                    spectator travel.

                                               We collected consumption data according to the following main emission
                                               categories:
                                               − catering (food and packaging)
                                               − utilities (gas, electricity and other)
                                               − passenger transport (by air, water, road and rail)
                                               − freight transport (by air, water, road and rail)
                                               − accommodation
                                               − materials (various including metals, clothing and minerals)

                                                Accounting principle 11: Identify contentious carbon accounting issues
                                                early on to allow time for research, debate and consensus building.
                                                Document the decision‑making process.

22
Emission factors were selected by BFF with support on materials from Bath
University. Most emission categories and types were straightforward to map
onto conversion factors extracted from the aforementioned databases.

That said, a number of areas were less clear‑cut and provoked considerable
debate within the TAG. These were:
− How should renewable electricity be treated?
− What aircraft emission factors should be used?
− Should the analysis differentiate between aircraft passenger classes?

     Accounting principle 12: The carbon conversion factors used should be
     responsive to local circumstances. Rules about how to account, for
     example, renewable energy are not universal. These can change as new
     guidance emerges and may differ within, and between, countries.

Accounting renewable electricity
London 2012 is planning to install a 2MW wind turbine on the Olympic Park
site as well as a low‑carbon combined cooling, heating and power plant
(CCHP). The issue here was one of additionality. In other words, was there
proof that these new low‑carbon generators would have been built regardless
of the Games? TAG members felt that proof of additionality was needed
before this ‘green’ energy could be given a zero carbon rating.

The complexity arises because there are many incentive schemes operating
in the UK aimed at increasing installed renewable capacity. Any new capacity
which benefits from one of these schemes (such as the Renewables Obligation) is
deemed to contribute to meeting the national statutory target. It therefore cannot
be considered ‘additional’ (at least, not until the national target is surpassed).

Following specific discussions with EDF Energy and Defra, the London 2012
position is to follow the new UK GHG reporting guidance published during
the course of this research14, which states:

‘If you generate renewable electricity on‑site, and do not sell Renewable
Obligation Certificates (ROCs) or Levy Exemption Certifications (LECs) to a third
party, this electricity should be rated as zero emission. “Renewable electricity”
in this context should be considered any form of generation that does not emit
carbon dioxide, or generation of electricity from renewable biomass.’

Furthermore: ‘If you generate renewable electricity on‑site, and do sell
Renewable Obligation Certificates (ROCs) or Levy Exemption Certifications
(LECs) to a third party, emissions should be calculated as per UK Grid
electricity use15.’

A related issue concerns whether the purchase of electricity for the Games
through a green tariff could be claimed as zero carbon? Although less clear,
London 2012 again follows Defra guidance16:

‘For the 2008–09 reporting year, we recommend that best practice will be
for businesses to use the grid average electricity quotient. This fits with wider
policy, such as the upcoming Carbon Reduction Commitment, and is
consistent on how Government reports its own carbon emissions.

‘However, we do recognise that some existing and future green tariffs may
well deliver broader environmental benefits and may have the potential to
deliver these carbon benefits in the long term…’

14
   Guidelines to Defra’s Greenhouse Gas Conversion Factors for Company Reporting (June 2008).
15
   At the time of writing a ROC is worth approximately £50 and equates to 1MWh of renewable
    electricity. For a 2MW wind turbine, assuming a 25 per cent load factor, selling ROCs would
    generate around £200,000 per annum.
16
   Guidelines to Defra’s Greenhouse Gas Conversion Factors for Company Reporting (June 2008).

                                                                                            23
Aircraft emission factors and passenger classes
     Several emissions factors exist to calculate the impact of domestic, short and
     long haul passenger flights and to account for radiative forcing and the other
     global warming impacts associated with flying. Each is likely to produce a
     different result. The TAG considered carefully which emissions factors would
     prove to be the most accurate.

     A secondary issue when calculating flights was whether or not to distinguish
     between different classes of passenger: economy, business and first class.
     Some conversion factor datasets (for example, Bilan Carbone) make great
     efforts to differentiate between travel classes but Defra – at the time of the
     discussions – did not. Defra subsequently issued an updated conversion
     factor dataset which includes conversion factors for passenger classes as well
     more detailed basic emission factors.

     Various experts on the TAG provided academic papers, presentations and
     scientific reviews which were collated and offered up on the CMS Forum for
     comment. A meeting was also organised with British Airways (BA), the official
     airline partner for 2012, to discuss both issues. Several helpful exchanges
     with easyJet also took place.

     Based on these extensive discussions, we decided to:
     − Use the new Defra 2008 figures for air travel and passenger classes.
     − Recognise the scientific uncertainty surrounding the non‑CO2 global
       warming impacts associated with flying, account only CO2 to be consistent
       with Defra 2008.
     − Ensure that any offset programme for air travel emissions should include a
       margin of at least 20 per cent to reflect the scientific uncertainty.

     Applying calculation tools
     The GHG Protocol is supported by various sector‑specific and cross‑sectoral
     tools, but none was suitable for footprinting London 2012. Instead, we
     developed a custom Excel spreadsheet for each of our four main categories:
     venues, transport infrastructure, operations and spectators. This made it
     possible to aggregate data to give the total Games footprint.

     We undertook and reported the analyses of these four categories’ footprints
     separately. This made the calculation process more manageable and also
     reflected the different nature of these elements of the Games.

      Accounting principle 13: Document levels of uncertainty that are
      attributable both to poor quality data and uncertainty in the carbon
      conversion factors used, and implement quality control measures.

     It is good practice (as recognised in the GHG Protocol and ISO 14064‑1) to
     provide an assessment of data quality. This helps to guide interpretation of
     the results and highlight areas for future improvement.

     Managing inventory quality
     Recognising that all data on energy and material use was necessarily going
     to be estimated (with the exception of ‘live’ data from projects already
     underway), each of the results from the footprinting of a project or venue was
     rated as being either of high (H), medium (M) or low (L) quality. Data gaps
     were also highlighted to demonstrate completeness. These were defined as
     follows:

24
You can also read