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Accounting for Sustainability

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Title: Accounting for Sustainability


1
Accounting for Sustainability
EcoCare 2008
  • Simon Miller
  • simon_at_bestfootforward.com
  • 0044 1865 250 818

2
Best Foot Forward
  • Oxford-based sustainability consultants.
  • Established in 1997 after first footprint
    project in 1996
  • Specialists in environmental accounting,
    particularly mass balance, carbon and ecological
    footprinting
  • Core staff with a network of international
    partners associates
  • Queens Award, ACCA and Biffaward winners
  • Completed over 300 footprint studies.

3
(No Transcript)
4
Contents
  • Inconvenient truths
  • Footprint foundations
  • What is a footprint?
  • Whats the point?
  • What boundaries?
  • Undertaking a footprint
  • Footprints of health centres
  • Other case studies
  • Future developments
  • What can you do?

5
Inconvenient truths…

6
Global Use of Resources (1980 - 2002)
Source MOSUS project www.mosus.net
7
Year of Peak Fish Harvest
Source Millennium Ecosystem Assessment and Sea
Around Us project
8
Year of Peak Fish Harvest
Source Millennium Ecosystem Assessment and Sea
Around Us project
9
Year of Peak Fish Harvest
Source Millennium Ecosystem Assessment and Sea
Around Us project
10
Humanitys Ecological Footprint 1961 - 2003
SUSTAINABILITY GAP
Unless we change direction, we are likely to end
up where we are going
Source Global Footprint Network / Best Foot
Forward
11

At the moment, we are using 25 more than the
Earth can sustainably provide.
Source Global Footprint Network / Best Foot
Forward
12

Rising to 100 by 2050.
Source Global Footprint Network / Best Foot
Forward
13

Consumption varies by region
Average per capita footprint (gha)
Source Global Footprint Network / Best Foot
Forward
14
Our rising carbon footprint is of particular
concern
Source Marland, G., T.A. Boden, and R. J.
Andres. 2003
15
Change in Temperature, Sea Level Northern
Hemisphere Snow Cover.
11 of the last 12 years (1995 -2006) rank among
the 12 warmest… since 1850.
Source IPCC 4th Assessment report (February 2007)
16
The climate is an angry beast and we are poking
at it with sticks
Source Brooks Adger (Ambio, In Press)
17
2a - What is a carbon footprint?
  • What is it a measurement of?
  • The total set of greenhouse gas emissions caused
    by an individual or organisation, event or
    product. It should be expressed in carbon dioxide
    equivalent (CO2e)
  • What units do we report results in?
  • Grams/kilograms/tonnes of CO2e (normally per
    year)
  • What are the benefits of measurement?
  • Enables comparison in commensurate units
  • Baseline information to inform carbon reduction
    strategies
  • What do the numbers mean?
  • 1 tonne (100kg) of CO2 is equivalent to
  • 1700 miles in a SUV
  • One months emissions of an average UK
    resident

18
What is an ecological footprint?
  • Calculated from energy and material flow data.
  • Data can be derived from a number of
    sources trade, life cycle, survey etc.
  • Biotic and abiotic consumption
  • is transformed into an area-equivalent using
    footprint conversion factors.
  • Aggregated to form single
  • indicator global hectares

19
2b - Whats the point?
  • Completing a footprint will
  • Allow us to tell our customers weve done it
  • Show that our company/product is better than all
    others
  • Enable us to offset our emissions and be carbon
    neutral
  • Make us a greener company
  • Help us reduce our energy use
  • Provide baseline, diagnostic information to
    inform strategies to reduce the impacts of our
    activities on the physical environment

20
Footprinting as a starting point…
21
Quantitative reductions
  • Would instituting a travel plan or recycling
    deliver the highest carbon savings?
  • Need for environmental objectives to be
    quantifiable.
  • Start to measure the relative impacts of
    different activities and provide basis for
    strategy planning
  • Consider the efficiency of reduction measures
  • CO2 saved per
  • CO2 saved per man day

22
Embodied carbon
  • Consider aluminium as an example
  • bauxite mining
  • production of alumina
  • primary production
  • semi-fabrication
  • product manufacture
  • the use phase
  • end of life

23
What can we footprint?
  • Anything really
  • Individual lifestyle
  • Product
  • Service
  • Event
  • Organisation
  • Sector
  • Region
  • Country
  • Increasingly recognised as an analysis method
    producing comparable outputs

24
Comparative footprints
25
London Health Sciences - Footprint Results
26
Carbon neutral
  • What does carbon neutral mean?
  • Terminology for something having net zero
    emissions (for example, an organisation or
    product). As the organisation or product will
    typically have caused some greenhouse gas
    emissions, it is necessary to use carbon offsets
    to achieve neutrality. Carbon offsets are
    emissions reductions that have been made
    elsewhere and which are then sold to the entity
    that seeks to reduce its impact.
  • How is it done?
  • There are a range of offset schemes including
    tree planting, technology substitution and
    investing in tradable permits
  • What are the benefits?
  • Projects can make a tangible difference
  • There will always be a residual carbon impact
  • What are the problems?
  • Projects/schemes funded do they make a
    difference?
  • Traceability additionality
  • Too cheap simply alleviate guilt

27
2c What boundaries?
Source Helm et al 2007
28
Scopes 1,2 and 3
Source Greenhouse Gas Protocol
29
Radioheads USA tour
30
3 Undertaking a footprint
  • Define study boundaries
  • Accounting period must be clearly defined
  • Gather resource flow input data
  • Energy
  • Transport
  • Materials
  • Waste
  • Apply conversion factors (physical ? footprint)
  • Normalise results to match organisational
    objectives
  • Ensure results can be translated into actions

31
Time out personal footprints
32
www.ecologicalfootprint.com
33
4 Footprints of health centres
  • BFF experience of working on hospitals and GP
    surgeries
  • 2004 UKs entire National Health Service (NHS)
  • 2007 LHSC South Street, University and
    Victoria Hospitals
  • 2007 UK GP surgery
  • Process and methodology followed is consistent
    with other types of studies (e.g. offices,
    hotels, police, transport companies, etc)

34
UK National Health Service
  • Mass Balance and EF of NHS in England and Wales
  • Largest organisation in Europe (by employee
    number)
  • Launched March 2004
  • www.materialhealth.com

35
NHS Footprint result
  • 0.09 gha per patient episode
  • (equivalent to 30m x 30m)

36
NHS Products
37
LHSC Three Hospitals
NHS1
0.079gha/episode
0.064gha/episode
1 Note, NHS results amended to enable comparison
38
LSHC Materials Footprint 63 of total
39
LSHC Utilities Footprint 31 of total
40
Footprint for GP News
1/450 of an NHS episode
41
4 Other case studies
  • BFF has completed footprints of
  • Organisations
  • Corporate HQs, Government buildings, Land estates
  • Products
  • Food, furniture, electronics packaging
  • Services
  • Hotels, banking, transport, communications, IT
  • Events
  • Olympics 2012, Radiohead tour, conferences

42
Office Footprints
43
Ofcom vs Government Dept
Utilities 32 58 Business
travel 14 24 Commuting 19 7
44
Benchmarking
client
45
CO2 Breakdown of a South African Apple
46
Carbon Footprint of Soft Drinks
47
Office chair material big hitters
48
PV solar panel
49
Bottles vs. Cans
50
Variable Production Efficiency
51
Department of Communities and Local Government
52
6 Future developments
  • Footprinting has moved beyond indicative numbers
  • Standards include ISO14064, GHG Reporting
    Protocol and (emerging) PAS 2050.
  • Business community particularly expects standard
    approaches
  • On-pack labels being promoted, and associated
    need for certification
  • Application of shadow price of carbon further
    necessitates robustness in assessments
  • Steady move of footprinting from voluntary
    initiative to regulated process

53
Communication - are green claims a grey area?
  • Increasing numbers of complaints to ASA 500
    increase in 2007
  • Four issues ASA is grappling with
  • Lifecycle boundaries
  • Treatment of renewable energy
  • Zero carbon and carbon neutral
  • Promoting best in class of inherently
    unsustainable products

Source ASA, 2008
54
Footprinter support tools
  • Steady evolution of footprinting approaches
  • Likely move from footprint services to
    products
  • Recognised need for standard calculation
    frameworks
  • BFF has developed Footprinter series for discrete
    sectors
  • Enables organisations to calculate internally and
    benchmark against other sites

55
Footprinter screenshots
www.footprinter.com
56
7 What can you do?
  • Footprinting is really an aggregating methodology
    for measuring resource efficiency (or
    eco-efficiency)
  • Consider resource use within your organisation
  • Look at energy, transport, materials used waste
  • Collect a project team to work together and
    allocate responsibilities
  • Gather data on resource use to enable
    performance-tracking and benchmarking
  • Data collection activities highlight wider
    process efficiencies
  • To calculate footprints is the next step…which
    totally relies on the resource use data

57
What we would love to do!
  • Tremendous opportunity for the industry to
    collaborate on developing a footprinting approach
  • BFF can continue to work remotely to calculate
    footprints for discrete sites
  • Ultimate aim to develop health footprinter for
    the sector which all sites can use for footprint
    calculations
  • Facilitate the shift towards a lower carbon
    trajectory for the sector, without impacting on
    service

58
Carbon as a commodity
  • Pricing
  • With a value per tonne, suddenly payback periods
    on projects become very different
  • VER - 7/t (e.g. Gold Standard)
  • CER - 20/t (CDM)
  • EUA - 22/t (ETS)
  • Defra - 26/t (shadow price)
  • At 100/t carbon reductions become very cost
    positive
  • Allowances
  • Personal allowances on a credit card system
  • Can trade excess allowances in the open market
  • Practicality and political reality?

59
Shifts in the economy
  • Carbon currency could reduce environmental
    externalities of existing economy
  • Potential for restructuring of transactions to
    explicit account for eco-efficiencies e.g.
    dematerialisation, eco-design, leasing,
    services-focus
  • More fundamental changes local living, quality
    of life, reduced consumption

60
Contact
  • Simon Miller
  • simon_at_bestfootforward.com
  • www.bestfootforward.com
  • www.footprinter.com
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