GHG Protocol Agricultural Guidance (April 26) - 0
GHG Protocol Agricultural Guidance (April 26) - 0
GHG Protocol Agricultural Guidance (April 26) - 0
Contents
Chapter 1: Introduction ........................................................................................................... 5
1.1 Agriculture and climate change ....................................................................................... 5
1.2 What is the Greenhouse Gas Protocol? .......................................................................... 6
1.3 Why an Agricultural Guidance? ....................................................................................... 7
1.4 Who should use this Guidance? ...................................................................................... 9
1.5 Relationship between this Guidance and the Corporate Standard .............................. 10
1.6 How does this Guidance relate to the GHG Protocol Product Standard? .................... 15
1.7 How does this guidance relate to the GHG Project Protocol? ...................................... 16
1.8 How was this Guidance developed? ............................................................................. 16
Chapter 2: Business goals ....................................................................................................... 17
2.1 Overview of business goals ............................................................................................ 17
Chapter 3: Principles .............................................................................................................. 22
3.1 Overview of principles ................................................................................................... 22
Chapter 4: Overview of agricultural emission sources ............................................................ 24
4.1 Overview of agricultural sources ................................................................................... 24
4.2 Individual agricultural sources ....................................................................................... 27
4.3 Off‐site emission sources beyond the farm gate .......................................................... 32
Chapter 5: Setting Inventory Boundaries ................................................................................ 34
5.1 Setting organizational boundaries ................................................................................. 34
5.2 Setting operational boundaries ..................................................................................... 37
Chapter 6: Tracking GHG fluxes over Time ............................................................................. 42
6.1 Setting base periods ...................................................................................................... 42
6.2 Recalculating base period inventories. .......................................................................... 44
Chapter 7: Calculating GHG Fluxes ......................................................................................... 46
7.1 Collecting activity data .................................................................................................. 47
7.2 Guidance for prioritizing data collection efforts ........................................................... 50
7.3 Selecting a calculation approach ................................................................................... 52
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GHG Protocol Agricultural Guidance
7.4 Uncertainty in activity and GHG flux data ..................................................................... 58
Chapter 8: Accounting for Carbon Stocks ............................................................................... 60
8.1 Including flux and stock data in inventories .................................................................. 60
8.2 Reporting recommendations for different C stocks ...................................................... 61
8.3 Amortizing changes in carbon stocks over time ............................................................ 64
Chapter 9: Reporting GHG Data ............................................................................................. 70
9.1 Required information .................................................................................................... 70
9.2 Minimum, best practice, recommendations for reporting agricultural GHG fluxes ...... 71
9.3 Additional information that may be reported ............................................................... 73
9.4 Agricultural offset and renewable energy projects ....................................................... 74
Appendix I: Performance metrics ........................................................................................... 77
Appendix II: Amortizing CO2 Fluxes to / from Carbon Stocks .................................................. 83
Appendix III: Tools for calculating agricultural GHG fluxes ...................................................... 88
Abbreviations 97
Glossary 98
References 102
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GHG Protocol Agricultural Guidance
Part 1: GENERAL INFORMATION
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GHG Protocol Agricultural Guidance
Chapter 1: Introduction
Agriculture is a major contributor to global emissions of the greenhouse gases (GHGs)
that drive climate change. Leadership and innovation from the sector is therefore vital in
making progress in reducing these emissions and in abating the worst effects of climate
change on agricultural production. Action in this arena also makes good business sense.
By addressing GHG emissions, companies (and producers1) can identify opportunities to
bolster their bottom line, reduce risk, and discover competitive advantages.
A GHG emissions inventory is the foundational tool that allows a company to understand
its GHG emissions and build effective climate change strategies. GHG inventories help
companies understand their exposure to GHG-related risks, identify emissions reduction
opportunities, create baseline data and reduction targets for tracking performance, and
communicate performance to key audiences, including internal management and external
stakeholders. Realizing these benefits requires that inventories are prepared according to
industry-accepted best practices.
This chapter:
Introduces the family of GHG Protocol publications that define best practices for
developing GHG emissions inventories.
Describes how and why the Agricultural Guidance (‘Guidance’) was developed,
and for whom.
Describes what guidance is (and is not) provided in this publication.
Summarizes how the Guidance differs from the GHG Protocol Corporate
Accounting and Reporting Standard, and relates to other GHG Protocol
publications.
Achieving the 2oC goal will require drastic reductions in GHG emissions. Here, again,
the agricultural sector is central. A wide range of agricultural activities emit GHGs
1
In this Guidance, the terms ‘producer’ and ‘company’ are used synonymously to refer to any entity that
develops an inventory of the agricultural GHG emissions. The terms ‘farm’, ‘farmland’ and ‘agricultural
land’ are also used interchangeably to refer to the land on which agriculture is practiced.
2
See paragraph 1 of ‘Report of the Conference of the Parties on its fifteenth session, held in Copenhagen
from 7 to 19 December 2009’
(http://unfccc.int/documentation/documents/advanced_search/items/6911.php?priref=600005735)
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GHG Protocol Agricultural Guidance
(Figure 1-1), and together they directly contributed about 11%3 of total global
anthropogenic emissions in 2010, and roughly 60% of all nitrous oxide (N2O) emissions
and 50% of all methane (CH4) emissions in 2007 (Smith et al., 2007a). Land use change
(LUC), caused by the conversion of native habitats to farmland, contributes a comparable
amount of emissions (Houghton, 2012). Finally, the production of agricultural inputs and
various downstream activities, such as the processing and transport of agricultural
products, contributes a further 3 - 6 % of global emissions (Vermuelen et al., 2012).
3
Value calculated using data from Tubiello et al., (2014) and WRI (2014)
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GHG Protocol Agricultural Guidance
The Corporate Standard provides a high-level, cross- This Guidance defines agriculture as
sector accounting framework. But, it does not address the cultivation of animals, plants,
many accounting and reporting issues specific to and fungi for food, fiber, biofuels,
agriculture. These include: drugs or other purposes.*
The profound influence of environmental factors on
Definition developed by the stakeholders
agricultural GHG fluxes (emissions or removals)4, involved in this Guidance’s development
which complicates efforts to separate anthropogenic process.
from non-anthropogenic effects and thus ensure that
GHG inventories are useful as management tools.
Obtaining accurate, site-specific flux data when environmental conditions vary a lot
across landscapes.
Setting and tracking progress toward emission reduction goals against a background
of highly variable GHG fluxes.
4
GHG fluxes are the emissions to or removals from the atmosphere of GHGs.
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GHG Protocol Agricultural Guidance
Carbon (C) sequestration and accounting for changes in the management and
ownership of different carbon pools.
The fact that agricultural activities do not immediately result in GHG fluxes (e.g.,
delayed emissions from decomposition of post-harvest detritus).
The types of organizational structures and operational practices specific to
agriculture.
This Guidance outlines recommended methodologies to address these and other issues
important to the sector, while incorporating requirements in the Corporate Standard.
Because the agricultural sector is highly diverse, this Guidance aims to establish a
common framework that is applicable to the myriad subsectors within agriculture. This
Guidance can largely be used on its own for developing GHG inventories. However, it
does not address certain topics covered by the Corporate Standard, such as the
verification of GHG inventories or setting of GHG reduction targets (see Chapter 1.5).
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GHG Protocol Agricultural Guidance
Does not address environmental impacts other than GHG fluxes, such as water use,
eutrophication, and emissions of air pollutants. Consequently, this Guidance cannot
be used by itself to evaluate the possible trade-offs between GHG emissions
reductions and other environmental impacts of a given farming practice.
This Guidance is primarily intended for producers and companies that seek to develop
scope 1 and 2 inventories of their agricultural operations (Box 1-1). Examples include
fruit and crop growers, ranchers, and biofuel producers. While producers with small
agricultural operations may find it difficult to devote the resources to use this Guidance,
it is applicable to operations of all sizes.
Under the Corporate Standard emissions sources are categorized as direct or indirect and
then further divided into ‘scopes’:
Direct sources: Owned or controlled by the reporting company. All direct sources are
classified as scope 1.
Indirect sources: Owned or controlled by another company, but a portion of whose
emissions are a consequence of the activities of the reporting company. Indirect
sources are either scope 2 or scope 3: scope 2 emissions stem from the generation of
electricity, heat, or steam that is purchased by the reporting company, while scope 3
emissions are all other indirect emissions.
The focus of this Guidance is on including scope 1 and scope 2 sources in inventories,
although certain scope 3 sources are also discussed because they are highly emitting.
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GHG Protocol Agricultural Guidance
Other users
This Guidance will be helpful to downstream or upstream companies that seek to
understand their value chain GHG impacts from agriculture. Downstream companies
include processors (e.g., slaughterhouses and biofuel makers), brand manufacturers that
make packaged food products, and retailers that make private label food products, while
upstream companies include manufacturers of farm inputs, such as seeds, fertilizers,
herbicides, and pesticides. Agricultural emissions will often form a substantial part of the
scope 3 inventories of these companies and will fall into the Scope 3 Standard’s Category
1 (Purchased Goods and Services) and Category 11 (Use of Sold Products) for
downstream and upstream companies, respectively. Companies completing a value chain
assessment should consult the Scope 3 Standard for additional requirements and guidance
on including agriculture in their inventories.
GHG reporting programs and policy makers may also be interested in incorporating this
Guidance into their policy or program design.
Many companies in other sectors also have land-based GHG fluxes. Examples include
the construction, mining, and utility sectors. While this Guidance is likely broadly
applicable to these sectors, it has not been evaluated for use outside of the agricultural
sector.
Note that, under the Corporate Standard, companies must report emissions of at least the
seven Kyoto GHGs, which are: carbon dioxide (CO2), methane (CH4), nitrous oxide
(N2O), perfluorocarbons (PFCs), hydrofluorocarbons (HFCs), sulphur hexaflouride (SF6),
and nitrogen triflouride (NF3). This same principle applies to companies using this
Guidance. However, agricultural activities typically generate only a subset of these
GHGs (see Chapter 4).
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Table 1-2. Summary of how this Guidance maps onto each Chapter in the Corporate
Standard
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and Scopes
Appendix E: Base Year
Adjustments
Appendix F: Categorizing GHG Chapter 5 summarizes the requirements for lease
Emissions from Leased Assets accounting
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GHG Protocol Agricultural Guidance
1.6 How does this Guidance relate to the GHG Protocol Product
Standard?
Product GHG inventories and corporate inventories (when scope 3 emissions are
included) are complementary and they together provide a comprehensive approach to
value chain GHG management. For example, product and corporate inventories are
mutually supportive when:
Corporate inventories are used to identify products that are likely to have the most
significant GHG footprints based on their use of highly emitting sources, such as
specific raw materials (e.g., fertilizers).
Product inventories are used to inform GHG reduction strategies that impact both
product and corporate inventories.
Product inventories are used to extrapolate to relevant upstream and downstream
scope 3 emissions in a corporate inventory.
Companies may wish to complete scope 3 and product GHG inventories in parallel.
Alternatively, they may develop scope 1 and 2 inventories to supply information
requested by a buyer for the purpose of its scope 3 and product inventories. In either case,
companies should be mindful of certain differences between this Guidance and the
Product Standard that can affect the extent to which both types of inventories are
mutually supportive (Table 1-4).
Table 1-4. Differences in methodologies between this Guidance and the Product
Standard that affect how useful a corporate inventory is for product GHG inventories
(and vice-versa).
GHG reporting Recommendation in the Requirement in the Product Standard
issue Agricultural Guidance
Scope 3 sources Should be reported Emissions from all relevant upstream and
downstream sources shall be reflected in the
inventory of a given product (though
downstream emissions need not be
considered in cradle-to-farm gate analyses)
CO2 fluxes Should be reported The following fluxes shall be accounted for:
to/from carbon CO2 emissions and removals due to C
stocks in soils stock change occurring as a result of land
CO2 fluxes CO2 emissions should be conversion within or between land use
to/from C stocks reported categories (e.g., adoption of no-till
in biomass and CO2 removals by woody practices or land use change)
dead organic vegetation should be Emissions from the preparation of
matter (DOM) reported converted land (e.g., biomass burning or
CO2 removals by liming)
herbaceous vegetation, The CO2 fluxes to/from soils that occur
should not be reported as a result of subsequent land use (e.g.,
fertilizer application and harvesting) are
optional and may be included, provided
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GHG Protocol Agricultural Guidance
GHG reporting Recommendation in the Requirement in the Product Standard
issue Agricultural Guidance
the fluxes can be estimated reasonably
1.7 How does this guidance relate to the GHG Project Protocol?
The revenue from offset credits is often mentioned as a leading reason for why
agricultural companies should become interested in managing their GHG fluxes. Soil C
sequestration, in particular, is considered an important potential source of offset credits
because it offers most (~89%) of the global potential for reducing the emissions from
agriculture (Smith et al., 2007b). The Corporate Standard, and therefore this Guidance,
do not address the accounting steps needed to create offset credits from soils, biomass or
other sources located on farms. For example, this Guidance does not consider the
permanence of C sequestration. Instead, fluxes to/from C stocks are simply reported as
they occur (or projected to occur5) and there is no consideration of policy measures to
ensure the permanence of sequestered C (e.g., insurance mechanisms, project buffers,
etc.). For such guidance readers should instead refer to the Project Protocol and its
companion document, the Land Use, Land-Use Change, and Forestry Guidance for GHG
Project Accounting.
5
Chapter 8 describes how projected changes in C stocks can be calculated and reflected in inventories.
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GHG Protocol Agricultural Guidance
This chapter:
Reviews the various goals that GHG emissions inventories can help companies
meet.
Describes the potential economic and environmental benefits from a range of
GHG reduction measures.
Agricultural companies can have diverse reasons for developing inventories. These
reasons generally involve (Table 2-1):
Identifying opportunities to reduce GHG emissions (or sequester C), setting baselines
and reduction targets, and tracking performance.
Identifying opportunities to reduce costs and increase productivity (e.g., conservation
tillage and cover cropping can help to reduce fertilizer and fuel costs; Table 2-2).
Managing reputational risks and opportunities associated with agricultural GHG
fluxes (e.g., meeting the requirements of buyers such as processors and food and
drink companies, and reporting to civil society).
A desire to sustain farmlands for future generations.
GHG emissions reduction measures may also offer co-benefits such as:
Reduced erosion and land degradation
Reduced phosphorous (P) and nitrogen (N) runoff
Improved water quality and retention
Control of air pollutants (e.g, ammonia and hydrogen sulphide)
Increased soil fertility
Often, these co-benefits can help to reduce costs and increase productivity on farms.
Table 2-2 summarizes common agricultural practices that provide GHG and other
benefits. Stockwell & Bitan (2011) provide further information on these practices.
Because agro-ecosystems are inherently complex, reduction measures should not be
selected in isolation of each other, but rather selected using a whole-farm or systems
approach. This ensures that interactions between the C and nitrogen (N) cycles on farms,
as well as trade-offs between the emissions of different GHGs, are taken into account and
that reduction measures can be more effectively integrated into individual farming
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GHG Protocol Agricultural Guidance
systems (see Chapter 7.1). Because this Guidance only considers GHGs, it cannot be used
by itself to assess trade-offs between GHGs and other environmental impacts.
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Table 2-1. Business goals served by including agricultural GHG emissions in corporate inventories.
Track and reduce GHG Identify emissions hot spots and reduction opportunities, and prioritize GHG reduction efforts
impacts Set GHG reduction targets
Measure and report GHG performance over time
Develop performance benchmarks and assess performance against sector averages and competitors
Understand operational Identify climate-related risks (e.g., determine whether agricultural or processing facility would be subject to
and reputational risks government regulations, such as a cap and trade scheme or other reporting scheme)
and opportunities Understand economic and environmental benefits of managing emissions (see
associated with Table 2-2 for examples)
agricultural GHG
fluxes Enhance market opportunities (e.g., access niche markets with potential price premiums)
Guide investment and procurement decisions (e.g., to purchase relatively less GHG-intensive goods )
Report to stakeholders Meet needs of stakeholders through public disclosure of GHG fluxes and of progress towards GHG
reduction targets
Participate in voluntary reporting programs to disclose GHG related information to stakeholder groups
Report to government reporting programs at the international, national, regional or local levels
Improve reputation and accountability through public disclosure
GHG Protocol Agricultural Guidance
Table 2-2. Some agricultural practices that can reduce GHG emissions and improve farm performance*
Practice Potential GHG benefits Potential environmental Potential agronomic / Potential trade-offs or
co-benefits business benefits problems
Cover crops Increased soil C Improved soil nutrient Reduced fertilizer needs Requires extra time
Non-commodity crops sequestration content Reduced weed growth and knowledge to
planted in between rows Reduced indirect N2O Reduced wind and Reduced irrigation needs manage, and some
of commodity crops or emissions from soils due to water erosion Supplemental livestock new techniques for
during fallow periods a reduction in N leaching Reduced nutrient and feed (extends grazing growing commodity
Reduced scope 3 sediment run off and season, cattle weight crops
emissions from fertilizer leaching gain) Requires more fuel
manufacture Increased profit use for crop planting
Conservation tillage Increased soil C Improved soil water Reduced fertilizer needs Potential increase in
A range of cultivation sequestration retention and drainage Reduced fuel and labor herbicide use
techniques (including Reduced indirect N2O Reduced water and costs from fewer field Increased pest threats
minimum till, strip till, emissions from reduction wind erosion passes in repetitive single
no-till) designed to in run-off Reduced nutrient and Improved yields commodity
minimize soil disturbance Reduced scope 3 sediment runoff Retains top soil production
for seed placement, by emissions from fertilizer
allowing crop residue to manufacture
remain on soil after
planting
Rotational or mob Increased soil C Increased plant cover Increased herd size Requires careful
livestock grazing on sequestration and productivity Can increase length of management in some
pasture Reduced CH4 emissions Improved soil water grazing season areas with sensitive
Grazing practices that from enteric fermentation retention and drainage Reduced need for species
maximize plant health (due to improved feed) Reduced water and purchases of feed Labor intensive
and diversity, while wind erosion Pastures more able to
increasing the animal Reduced nutrient and exclude weeds / exotic
carrying capacity of the sediment runoff species
land Potentially reduced
herbicide costs
Helps avoid burning
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Practice Potential GHG benefits Potential environmental Potential agronomic / Potential trade-offs or
co-benefits business benefits problems
fields as a management
practice
Anaerobic digester Reduced N2O and CH4 Reduced risk of Processed solids can be Digester
Enclosed system in which emissions from manure accidental toxic used as bedding technologies can be
organic material such as management leakages (pathogens Reduced need for expensive
manure is broken down Reduced scope 3 killed) fertilizers (as nutrient
by microorganisms under emissions from fertilizer Reduced ammonia and availability in the
anaerobic conditions manufacture VOC emissions digestate is increased)
Electricity / heat
generation
Windbreaks Increased C sequestration Reduced soil erosion Greater animal survival May take some land
Plantations usually made in biomass and soils and health in livestock out of production
up of one or more rows of systems
trees or shrubs
Switch from constantly Reductions in CH4 Reduced water use and Less fuel used in
flooded to intermittently emissions (as oxygen is increased use of rainfall irrigation
flooded rice fields allowed to reach soil)
*, A more extensive discussion of the advantages and disadvantages of different management practices can be found in Stockwell & Bitan (2011)
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Chapter 3: Principles
As with financial accounting and reporting principles, generally accepted GHG
accounting principles are intended to ensure that an inventory represents a faithful, true,
and fair account of a company’s GHG fluxes.
This chapter:
Introduces GHG accounting and reporting principles as they apply to farms,
businesses and others in the agriculture sector.
Relevance: The GHG inventory shall appropriately reflect the GHG fluxes of the
company and serve the decision-making needs of users – both internal and external to the
company.
Completeness: Companies shall account for and report on all GHG emission sources and
activities within the inventory boundary, to the extent practicable and relevant to the
purpose of the inventory. Any specific exclusions shall be disclosed and justified.
Transparency: Companies shall address all relevant issues in a factual and coherent
manner, based on a clear audit trail. Companies shall also disclose any relevant
assumptions and make appropriate references to the accounting and calculation
methodologies and data sources used.
Accuracy: Companies shall ensure that estimates of GHG fluxes are as accurate as
possible and that they are not systematically over or under actual fluxes, as far as can be
judged. A level of accuracy is needed that will allow users to make decisions with
reasonable confidence as to the integrity of the reported information.
The accuracy of GHG flux data is a particular concern for many agricultural GHG
sources, including C stocks, soils, and enteric fermentation (see Chapter 7). Reporting on
measures taken to ensure accuracy and improve accuracy over time can help promote the
credibility and enhance the transparency of inventories.
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achieving the most accurate inventory may require the exclusion of activities with low
accuracy, compromising overall completeness.
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This chapter:
Distinguishes between two types of emissions sources – mechanical and non-
mechanical sources – whose fluxes differ in fundamental ways, with important
implications for GHG inventory development.
Describes the variety and relative importance of these sources along agricultural
value chains.
Figure 4-1 lists the principal emission sources found on farmland. An important
distinction for the agricultural sector is between mechanical and non-mechanical sources.
This is because agriculture relies on biological systems, whose emissions or removals of
GHGs generally occur through much more complex mechanisms than the emissions from
the mechanical equipment used on farmland.
Non-mechanical sources are either biological processes shaped by climatic and soil
conditions (e.g., decomposition) or the burning of crop residues. They are often
connected by complex patterns of N and C flows through farms. Non-mechanical sources
emit CO2, CH4 and N2O (or precursors of these GHGs) through different routes. CO2
fluxes are mostly controlled by uptake through plant photosynthesis and releases via
respiration, decomposition and the combustion of organic matter. In turn, N2O emissions
result from nitrification and denitrification (see Box 4-1), and CH4 emissions result from
methanogenesis under anaerobic conditions in soils and manure storage, enteric
fermentation, and the incomplete combustion of organic matter.
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GHG Protocol Agricultural Guidance
Mechanical Non-mechanical
Purchased electricity: CO2, CH4, Drainage and tillage of soils: CO2, CH4, and N2O
and N2O Addition of synthetic fertilizers, livestock waste,
Mobile machinery (e.g., tilling, and crop residues to soils: CO2, CH4, and N2O
sowing, harvesting, and transport Addition of urea and lime to soils: CO2
and fishing vessels): CO2, CH4, Enteric fermentation: CH4
and N2O Rice cultivation: CH4
Stationary machinery (e.g., milling Manure management: CH4 and N2O
and irrigation equipment): CO2, Land-use change: CO2, CH4, and N2O
CH4, and N2O Open burning of savannahs and of crop residues
left on fields: CO2, CH4, and N2O
Refrigeration and air-conditioning
Managed woodland (e.g., tree strips,
equipment: HFCs and PFCs
timberbelts): CO2
Composting of organic wastes: CH4
Oxidation of horticultural growing media (e.g.,
peat): CO2
At the farm scale, the relative magnitude of different emission sources and of different
GHGs will vary widely depending on the type of farm, management practices, and
natural factors at play. These factors include original land cover; farm topography and
hydrology; soil microbial density and ecology; soil temperature, moisture, organic
content and composition; crop or livestock type; and land and waste management
practices. Few studies have looked at the relative contribution of different sources to the
whole-farm inventories of different farming systems using a consistent set of methods. It
is difficult to accurately predict the relative magnitude of different sources for a given
farm. Nonetheless, certain broad patterns can be expected (e.g., Figure 4-3).
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1%
Fertiliser / waste application
2%
6%
Enteric fermentation
7%
Biomass burning
34%
10% Rice cultivation
Manure
11% Irrigation
Farm machinery
29% Soil carbon (net emissions
basis)
Notes:
1. Data are from U.S. EPA (2006a) and exclude emissions sources located upstream or downstream of
farms.
2. Data exclude LUC emissions.
3. The ‘soil carbon’ value represents the net emissions from agricultural soils after subtracting C
sequestration from gross soil C emissions. It represents the summed effect of different management
practices on soil organic C.
Figure 4-3. Typical patterns of the contribution of different sources to overall GHG
fluxes from select farming systems.
Emission source Type of system
Sheep Beef Dairy Arable Horticulture
(pasture) crop
Enteric fermentation
Deposition or application of
fertilizer and/or wastes to soils
Crop residue burning
Manure management
Fuel use
Soil CO2
Key:
Small contribution
Medium contribution
Large contribution
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Notes:
1. The actual emissions profile of a farm may (and in many cases will) deviate from the pattern in this
figure, depending on the soil, climate and management conditions concerned.
2. Figure based on expert opinion of the Technical Working Group.
Non-mechanical sources
The non-mechanical sources that are globally largest in magnitude are:
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CH4 is emitted during the storage and treatment of manure under anaerobic conditions. It
is most readily emitted when:
Large numbers of animals are managed in a confined area (e.g., dairy farms, beef
feedlots, and swine and poultry farms).
When manure is stored or treated as a liquid (e.g., in lagoons, ponds, tanks, or pits).
In contrast, when manure is handled as a solid (e.g., in stacks or piles) or when it is
deposited onto pastures and rangelands, it tends to decompose under more aerobic
conditions, producing less CH4.
N2O is emitted either directly or indirectly from stored or treated manures (see Box 4-1).
N2O emissions are influenced by:
The N and C content of the manure, and the duration of storage and type of
treatment.
Temperature and time - comparatively simple forms of organic N, such as urea
(mammals) and uric acid (poultry) tend to lead to indirect N2O emissions more
quickly.
The leaching and run-off of N from treatment units.
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Volatization Volatization
Storage /
treatment
Soil
Addition of unit
manure Addition of
fertilizer / farm Deposition
wastes
Deposition
Leaching / run‐off
DIRECT N2O EMISSIONS
Rice cultivation
The anaerobic decomposition of organic material in flooded rice fields produces CH4,
which escapes to the atmosphere, mostly by transport through the rice plants. The CH4
emissions will depend on the number and duration of crops grown, water regimes before
and during the cultivation period, and organic and inorganic soil amendments. Soil type,
temperature, and rice cultivar are also important.
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Soil liming
Liming is used to reduce soil acidity and improve plant growth. When added to soils,
carbonate limes such as limestone (CaCO3) or dolomite (CaMg(CO3)2) dissolve and may
release bicarbonate (HCO3-), which then forms CO2 through additional chemical
reactions. Whether CO2 is emitted and the amount of emissions depends on soil factors,
climate regime, and the type of lime applied (i.e., limestone or dolomite, fine or course
textured). Non-carbonate limes, such as oxides (e.g., CaO) and hydroxides of lime, do not
result in CO2 emissions on farms, but their production causes CO2 emissions from the
breakdown of carbonate raw materials.
It is possible to disaggregate these pools further. For instance, the DOM and biomass
pools can be subdivided into understory vegetation, standing dead tree, down dead tree,
and litter pools, etc. This level of disaggregation may be useful depending on data
availability and the intended accuracy of the inventory (see Chapter 8).
Carbon stocks represent the quantity of C stored in pools. It may take C stocks decades to
reach equilibrium following a change in farm management. Ultimately, for agricultural
land as a whole to sequester C, the sum of all stock increases must exceed the sum of all
stock decreases (i.e., the sum of all C gains through CO2 fixation must exceed the sum of
all C losses through CO2 and CH4 emissions and harvested products).
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Organic C pools in mineral soils. All soils that are not organic soils are classified as
mineral soils. They typically have relatively low amounts of organic matter, occur
under moderate to well drained conditions, and predominate in most ecosystems,
except wetlands. The organic C stocks of mineral soils can change if the net balance
between C inputs and C losses from the soil is altered. C inputs can occur through the
incorporation of biomass residues into soils after harvesting and fires, or through the
direct additions of C in organic amendments. C losses are largely controlled by
decomposition and are influenced by changes in moisture and temperature, soil
properties and soil disturbance.
Mechanical sources
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N2O emissions are primarily determined by the combustion and emissions control
technologies present.
Purchased electricity. The associated emissions will depend on the mix of fuel
types and technologies used on the grid concerned.
Refrigerant and air-conditioning equipment. These equipment leak refrigerants –
high Global Warming Potential (GWP) GHGs - during installation, maintenance,
operation and disposal.
The relative importance of different upstream and downstream processes will vary,
depending on the proximity to markets (i.e. transportation distance), the amount of
processing and packaging, and the type and volume of farm inputs (especially fertilizer).
The following sources will be important for many types of farms:
Fertilizer production
The GHG emissions from fertilizer production are closely linked to energy consumption
and vary with aspects of plant design and efficiency, emissions control technologies, and
raw material inputs. Three raw materials are particularly important:
‐ Ammonia. CO2 is emitted from the consumption of hydrocarbons (primarily
natural gas) as a hydrocarbon feedstock (to supply H) and as an energy source.
‐ Nitric acid (HNO3). Nitric acid production is the largest industrial source of N2O
(IPCC 2006) and is emitted as a byproduct of the catalytic oxidation of ammonia
to nitric acid.
‐ Phosphoric acid. Produced from reacting phosphate rock with sulphuric acid. The
resultant emissions are mainly of CO2, from fuel use and from the C compounds
contained in the rock.
To a large degree, the GHGs embedded in a fertilizer product will reflect the relative
amounts of these ingredients.
Feed production
Globally, feed production accounts for 45% of the product-level GHG emissions across
all types of livestock (Gerber et al., 2013). It is more important in the life cycle
inventories of egg, chicken and pork, compared to those of milk and beef, where enteric
fermentation dominates. Feed production emissions come from many of the sources
described in Chapter 4.2; particularly, soil management, LUC, and fertilizer production,
as well as electricity use during drying and processing.
Refrigeration
Refrigeration is the major GHG-intensive component of the downstream supply chain.
Refrigeration emissions occur during initial chilling, transport, storage, catering and
retail. Limited data are available, but this “cold chain” could account for about one
percent of global GHG emissions (James and James, 2010).
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GHG Protocol Agricultural Guidance
This chapter:
Describes approaches for setting organizational boundaries to determine which
business operations should be included in an inventory.
Describes approaches for setting operational boundaries that define whether and
how emissions sources associated with these operations should be reported in
inventories.
Various criteria can be used by companies to determine if they exert operational control
of an operation. For instance, operational control would be held if:
• The operation is operated by the reporting company, whether for itself or under a
contractual obligation to other owners or participants in the operation.
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GHG Protocol Agricultural Guidance
• The operation is operated by a joint venture (or equivalent), in respect of which the
reporting company has the ability to determine management and board-level
decisions of the joint venture.
• The reporting company holds an operating license.
• The reporting company sets environmental, health and safety policies.
A company must use only one consolidation approach (and related criterion) in creating
an inventory, although it may choose to create multiple inventories using different
approaches. Many agricultural businesses are organized as sole proprietorships or family
businesses and their organizational boundaries will be correspondingly simple. As
business structures become more complex, organizational boundaries will become more
valuable in ensuring consistent accounting practices. Exactly which agricultural
operations are included in an inventory will depend on the business structures involved
and the chosen consolidation approach (Table 5-1). For example, the member-patrons of
a co-operative would not account for any of that co-operative’s fluxes under the financial
control approach, but they would account for those fluxes under the equity share
approach (Table 5-1). Figure 5-1 illustrates the application of organizational boundaries
for different accounting categories. Co-operatives are considered further in Chapter 5.2.
Table 5-1. Common types of business structures and outcomes of setting organizational
boundaries
Type of agricultural business
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GHG Protocol Agricultural Guidance
partners’ share common stock member-one vote
in capital
Who determines policies The individual The partners Common The member-patrons
stockholders and directors
and directors
Who gets the operating The individual The partners in The The member-patrons
proceeds? proportion to stockholders in on a patronage basis
interest in proportion to
business stock held
Who Based on The company The member-patrons
accounts for equity accounts for a on a patronage basis
the GHG share Each partner % of fluxes
fluxes from accounts for a based on its
business’s % of the fluxes share of equity
agricultural Owner accounts in proportion to in the business
production? Based on for 100% of interest in The company The co-operative
And at what financial fluxes business accounts for accounts for 100% of
percent? control 100% of the fluxes
fluxes
Based on Varies depending on contractual The co-operative
operational and other legal provisions accounts for 100% of
control the fluxes
Figure 5-1. Applying organizational boundaries. A wine company owns and operates a
winery and a vineyard (Vineyard B). It also owns 50% of a second vineyard (Vineyard
A) that is operated by another company. The size of the wine company’s inventory
depends on the consolidation approach used.
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GHG Protocol Agricultural Guidance
Having set organizational boundaries using any one of the consolidation approaches,
companies should then set operational boundaries for each of their sources. These
boundaries define whether an emission source is direct (i.e., is controlled or owned by the
reporting company) or indirect (i.e., owned or controlled by another company, but a
portion of whose emissions are a consequence of the activities of the reporting company).
Emission sources are further classified by scope (Box 1-1):
Scope 1: All direct sources
Scope 2: Consumption of purchased heat, steam and electricity (an indirect source)
Scope 3: All other indirect sources
All scope 1 and 2 sources shall be reported in an inventory. Scope 3 sources are optional
under the Corporate Standard, although it is recommended to measure and report
significant scope 3 sources (see Chapter 9.3). Also, with the exception of LUC, all CO2
fluxes to/from C pools that are owned or controlled by the reporting company should be
reported separately from the scopes in a special ‘Biogenic Carbon’ category. Biogenic
CO2 fluxes are considered further in Chapters 8 and 9.
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GHG Protocol Agricultural Guidance
Companies may encounter the following factors for consideration when determining
which scope a given source falls under:
1. Production contracts
Agricultural products can be sold in various ways, including production contracts,
marketing contracts and spot markets (Figure 5-2). Production contracts are distinct in
that they are agreements between contractors (often called growers) and contractees
(often called integrators) that cede some measure of control over the production process
to the integrator. The contract specifies: (1) the services to be provided by the grower
(e.g., fertilizer application schedules, husbandry conditions); (2) the manner in which the
grower is to be compensated for the services; and (3) specific integrator responsibilities
for the provision of any inputs. There are many different types of production contracts,
which vary according to whether the integrator or grower owns the product during
production; whether the terms of the contract are non-negotiable; and the extent to which
the integrator provides inputs.
For the purposes of reporting under this Guidance, growers are assumed to retain
operational control over the contracted production and should therefore account for 100%
of the associated emissions under scope 1 or 2 using the operational control approach.
The accounting under financial or equity share approaches may differ. In particular, if the
integrator has established multi-year contracts with individual growers and provides
extensive inputs, the integrators and growers should each then account for a portion of
the emissions according to their share of investments in the production process.
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GHG Protocol Agricultural Guidance
On-farm activities: Companies may contract third parties to perform a subset of farming
activities, such as harvesting or fertilizer application (see the example of service co-
operatives below). At the other end of the spectrum, landowners may enter into custom
farming contracts under which contract operators supply all the labor and equipment
needed to perform tillage, planting, pest control, harvesting, crop storage, and other farm
functions. With the exception of contractor-owned equipment, the on-farm sources are
scope 3 for the contractor and scope 1 for the producer/landowner, under both the
operational and financial control approaches.
Off-farm activities: Many different arrangements exist for the grazing or feeding of a
company’s livestock on a third party’s land. Examples include feedlots and ajistments6.
While the livestock are on the third party’s land, the agricultural emissions (e.g., CH4
emissions from enteric fermentation and manure management) are scope 1 for the third
party and scope 3 for the producer, under both the operational and financial control
approaches.
Whether leased assets are scope 1 or 3 for the reporting company depends on the
approach chosen to set organizational boundaries and on the type of leasing arrangement
(see Table 5-3 and Table 5-4).
6
Ajistments are typically defined for a shorter period of time than pasture or grazing leases, which are
considered separately in “Leases for land and equipment”
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GHG Protocol Agricultural Guidance
4. Membership of co-operatives
A co-operative is a business that is owned and controlled by the member organizations
that use its services and whose benefits are shared by the members on the basis of use
(Table 5-1). Agricultural co-operatives take many forms, but can broadly be grouped into
marketing, purchasing, and service co-operatives (Table 5-5).
Accounting under the equity share approach. Many producers will have a relatively small
percentage patronage of their co-operative and need not account for its emissions under
the equity share approach. However, some producers may have a significant percentage
patronage and should account for a corresponding percentage of the co-operative’s scope
1, scope 2, and (optionally) scope 3 emissions under the equity share approach. Note that
the nature of the emissions source will vary widely depending on the type of co-operative
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GHG Protocol Agricultural Guidance
(see Table 5-5). For instance, the members of a purchasing co-operative would have
scope 1 emissions relating to the manufacture of feed and fertilizer.
Accounting under either control approach. A Co-operative does not fall within the
organizational boundaries of its members and only the co-operative itself should account
for its emissions under scope 1 and 2. Individual members may account for certain
emissions under scope 3 should those arise from activities conducted by the co-operative
specifically on their own behalf (and not on that of other members). For instance, the
member of a service co-operative might account for the emissions from the co-
operative’s processing of animal feed, should that feed be used by that member (the
relevant scope 3 category is Category 1: “Purchased goods and services”).
Marketing Negotiate prices and terms of sale of their members’ products with
buyers
Process members’ products into other products
Distribute members’ products to retailers under own brand name
Purchasing Provide access to production supplies such as feed, fuel, fertilizer, and
seed
Produce fertilizers and feed
Service Provide farm-specific services, such as applying fertilizer, lime, or
pesticides; processing animal feed; and harvesting crops
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GHG Protocol Agricultural Guidance
This chapter:
Details requirements and recommendations for choosing a base period and for
recalculating base period data to ensure historical comparisons are meaningful.
7
The Corporate Standard uses the term ‘base year’ instead of ‘base period.’ The latter term is used here to
avoid confusion because base periods may comprise more than one year.
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GHG Protocol Agricultural Guidance
season. Also, the length of crop years and production seasons will vary between regions,
potentially compromising the comparability of data from different facilities owned by the
reporting company.
Many calculation methodologies (e.g., Tier 1 IPCC methodologies; see Chapter 7.3) do
not capture the effects of climate or environmental change on GHG fluxes. Instead, they
only pick up changes in activity data (e.g., number of hectares farmed, number of cattle
raised, amount of fertilizer used, etc.). As a result, if management practices in an
individual year are representative, it may be appropriate to select that year as the base
period.
Table 6-1. Examples of when an individual year may not serve as a representative base
period
Why is the selected base period Examples
atypical?
Changes in environmental conditions During a single growing season, a heat wave
occur that are beyond the control of the increases irrigation and therefore fuel use
company and that cause the base period requirements
inventory to depart significantly from
typical GHG flux profiles
Atypical or episodic changes in farming Coppiced woodland is returned to crop production
practices Forest is cleared for agricultural production
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GHG Protocol Agricultural Guidance
Using a rolling base period involves moving the base period forward with each reporting
period (Figure 6-1).
One disadvantage to rolling base periods is that they do not allow reduction targets to be
expressed as a percentage reduction relative to a fixed point in the past, which is the most
common form of expressing reduction targets.
4 4
3 3
2 2
1 1
0 0
1 2 3 4 5 6 1 2 3 4 5 6
To ensure consistent tracking of GHG fluxes over time, the base period inventory shall be
recalculated when changes occur to the inventory boundaries or inventory development
process that would significantly impact the base inventory. These changes include:
Structural changes that transfer the ownership or control of operations from one
company to another as long as those operations existed in the base period of the
reporting company. Examples: mergers, acquisitions, and divestments (see Figure
6-2).
Changes in calculation methodologies. Example: the use of improved emission
factors.
The discovery of errors that are significant on their own or collectively. Example:
the discovery of errors in activity data.
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GHG Protocol Agricultural Guidance
Figure 6-2. Recalculating base period inventories for structural changes. Here, the
reporting company acquires a business at the beginning of year 3. The emissions from
that business during year 3 are reflected in the reporting company’s inventory for that
year, but the inventories for the base period and year 2 are recalculated to include the
acquired business’s emissions during those two years.
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GHG Protocol Agricultural Guidance
Activity data:
Data on environmental
factors (e.g., soil type,
climate, and weather)
This chapter:
Describes the types of activity data typically needed to calculate GHG fluxes.
Provides guidance on prioritizing emissions sources for data collection.
Describes the general approaches for calculating the GHG fluxes to/from
agricultural, especially non-mechanical, sources.
Describes criteria that are useful in selecting specific calculation tools.
Describes common sources of uncertainty in calculating GHG data that offer
opportunities for improving inventory quality.
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GHG Protocol Agricultural Guidance
Note: Prior to calculating GHG fluxes, companies should also consult Chapter 8, which
details the specific types of C stock changes that should be included in an inventory and
for which calculations are therefore recommended.
Activity data can often be collected from existing data records held by producers, such
as: invoices, electricity meters, crop insurance records, field records of tractor passes and
crop operations, production records, land registry records, nutrient management plans,
and livestock movement records. To the extent possible, these records should be used to
reduce the GHG reporting burden and improve the audit trail. In general, data on energy
consumption, procurement and production levels can often be obtained from high quality
sources. In contrast, reliable data on land management practices and LUC can be more
difficult to obtain. Table 7-1 summarizes common types of required activity data.
Companies should consult individual calculation tools to determine their exact data
requirements. It is recommended that large operations with geographically separated
facilities should standardize inventory procedures and keep central records.
Common challenges
Certain challenges are commonly encountered when collecting activity data (Table 7-2).
Companies should be mindful of these challenges when designing inventories and
inventory quality management plans.
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GHG Protocol Agricultural Guidance
Table 7-1. Types of activity data that may be needed to calculate GHG fluxes to/from on-
farm sources. Note that some calculation tools may have data requirements that are not
reflected here and that not all types of activity data may be required for a given source.
Source Common types of activity data needed
General Soil texture, moisture, drainage and pH
Temperature
Area of different types of crops harvested and crop yield by crop
Location (e.g., state or biome)
Enteric fermentation Livestock numbers by age and type (e.g., calves, bulls, heifers, cows),
disaggregated by season or month
Length of juvenile, adult production and adult non-production phases
Number of livestock managed off-site (e.g., off-site wintering, feedlots,
ajistments)
Sales and purchases of animals
Amount, type and digestibility of feed
Quality of forage in pastures or open grazing systems
Amount of time livestock were grazed
Dry matter intake per head
Type and amount of feed additives
Manure management Type of management system
Amount of manure managed in this system
Number of days system used
Application of Type of fertilizer/farm waste and N content (e.g., %N/kg or liter)
synthetic fertilizers, Application rate (e.g., kg/ha)
livestock waste and Application method (e.g., broadcast, incorporated, etc.)
crop residues to soils Dates of applications
Amount of crop residue returned to soil (including from crop rotations)
Amounts of exported/imported manure
Drainage and tillage Types of tilling practices
of managed soils Years tilling practices were changed
Area of cropland for which tilling practices were changed
Area of organic soil (e.g., peat, fen) drained to different depths
Soil organic matter (SOM) content
Rice cultivation Crop acreage
Open burning of Acres burnt
crop residues Amount of crop residue left on field per acre
Land use change Land types and species concerned (e.g., type of woodland)
Area of land concerned
Year land use change occurred
Woodland Volume of harvested wood
management (e.g., Volume of woody detritus left on-site
short-rotation woody
crop plantations)
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GHG Protocol Agricultural Guidance
Table 7-2. Common challenges in collecting activity data for agricultural emissions
sources
Challenge Solution
Determining the number of head on the Calculate emissions on a monthly basis
farm per year, when livestock numbers and
categories vary a lot over the year (e.g.,
with spring and autumn calving there is a
wide spectrum of ages of livestock on the
farm)
Obtaining data for calculating the emissions Make assumptions about the amount of
from contractor fuel use on farms, when fuel needed per area serviced, as well as
only the contracted area is recorded the machinery employed
Understanding the energy consumption of Install meters or provide a use log that
individual facilities or sources (e.g., an tabulates the number of hours per day of
irrigation pump) operation
Determining the amount of crop residues Determine the total amount of above-
burnt on fields ground biomass grown over the reporting
period, then subtract the fractions removed
before burning due to animal consumption,
decay in the field, and harvesting (for
biofuels, domestic livestock feed or other
use).
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GHG Protocol Agricultural Guidance
It may not always be possible to collect high quality activity data for all of the emissions
sources that need to be included in an inventory. As a result, data collection efforts
should be prioritized.
Magnitude of The source (or sink) is large (or believed to be large) relative to most other
GHG flux sources
Trends in There is a documented increase or decrease in the size of the source over time
magnitude or a projected trend based on projected changes in agricultural practices
Uncertainty of The uncertainty of the GHG fluxes is (or is believed to be) large
GHG flux
estimates
Degree of There are potential emissions reductions that could be undertaken or
control influenced by the reporting company
Risk The source contributes to the company’s risk exposure (e.g., climate change
related risks such as financial, regulatory, supply chain, product and
customer, litigation, and reputational risks)
Stakeholders The source is deemed critical by key stakeholders (e.g., customers, suppliers,
investors or civil society)
Sector Guidance The source has been identified as significant by sector-specific guidance
Other The source meets any additional criteria developed by the company or sector
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GHG Protocol Agricultural Guidance
Trends in magnitude are also useful for identifying key sources In addition to ranking
sources for a given inventory period, it may also be useful to rank sources based on the
percentage change in fluxes over time (e.g., between the base period and the latest
inventory period), if data are available.
This analysis is helpful because it can identify sources whose trend is different from that
of the overall inventory. Companies may choose not to invest additional resources in
estimating emissions that show a declining trend (or sequestration that shows an
increasing trend), especially if these trends result from the introduction of mitigation
measures. However, prioritizing these sources is still recommended to help ensure
inventories reflect mitigation efforts as much as possible. Companies may likewise chose
to invest more in categories whose fluxes show large increases.
Can ‘materiality thresholds’ be used? These are minimum GHG accounting thresholds
that state that when a given source is smaller than the threshold size it can be omitted
from the inventory. Although it appears useful in theory, the practical implementation of
such a threshold is not compatible with the completeness principle of this Guidance. In
order to use a materiality threshold, the emissions from a particular source or activity
would have to be quantified to ensure they were under the threshold. However, once
emissions are quantified, most of the benefit of having a threshold is lost.
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GHG Protocol Agricultural Guidance
GHG fluxes can be determined in different ways, ranging from the use of highly
specialized, field-scale measurement equipment to global emission factors. This
Guidance does not require or recommend the use of a specific calculation approach or
tool. Instead companies should select an approach that best meets their objectives for
compiling an inventory and that meets the GHG accounting and reporting principles (see
Chapter 3 and below).
Because calculation tools for mechanical tools are widely available (e.g., from GHG
reporting programs), this section will focus on non-mechanical sources.
Field measurements
Many, but not all, GHG emission sources in agriculture can be measured using either
direct or indirect measurement techniques. Direct techniques include controlled livestock
chambers that measure the CH4 emissions from enteric fermentation, flux chambers that
measure the N2O and CO2 emissions from plots of land, and gas flux meters that measure
the CH4 emissions from certain livestock waste management systems (e.g., covered
anaerobic lagoons). Indirect techniques include the measurement of carbon stocks before
and after a change in management practices or land use. Indirect techniques are often
much simpler and easier, but may require additional planning ahead of time to capture the
‘before’ scenario. While useful for research, both direct and indirect techniques are often
far too costly for developing corporate inventories.
Emission factors
The simplest approach involves the multiplication of management activity data by a
relevant emission factor, which is a coefficient describing the amount of GHG flux per
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GHG Protocol Agricultural Guidance
unit of activity. For instance, to calculate the CH4 emissions from enteric fermentation,
emissions may be estimated by multiplying the number of dairy cattle by an emission
factor that specifies how much CH4 is emitted per head of dairy cattle. The accuracy of
this approach depends not only on the accuracy of the activity data, but also on how
specific the factor is to the specific combination of environmental factors and
management activities concerned. Default emission factors are largely either based on
field measurements at individual research sites or represent average values across a range
of sites.
GHG fluxes can also be calculated using any combination of the above approaches. For
instance, empirical or process models could be used to derive more specific emission
factors. The resulting hybrid approaches can increase the accuracy and practicability of
calculating emissions.
Emission factors and empirical models also tend to focus on individual emission sources
and management practices one at a time. This is a problem because non-mechanical
sources are often connected by complex flows of N and C through farms, such that
management activities have non-additive GHG effects. For example, soil N2O emissions
are affected not only by fertilizer application regimes, but also by tillage, soil pH
management, irrigation, and drainage practices. As a result, the GHG impact of different
agricultural practices is best evaluated simultaneously and at the whole farm-level.
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GHG Protocol Agricultural Guidance
In contrast to emission factors and empirical models, field measurements (Tier 3) and
process models (IPCC Tiers 2 and 3) integrate and link multiple sources, allowing a
whole farm analysis of GHG fluxes. They are therefore particularly suited to
understanding trade-offs in the emissions of different GHGs (see Box 7-2). However, the
use of field measurements and process models can require expertise, data and time that
will often not be available.
The Guidelines define three general tiers of methodologies based on their complexity and
data requirements. The choice of tier depends, in part, on the significance of the
emissions sources under consideration.
Tier 1: Simple, emission factor-based approach. Tier 1 emission factors are
international defaults, although they will often have been based on studies conducted
in a select few (mostly temperate) countries.
Tier 2: More region-specific emission factors or more refined empirical estimation
methodologies.
Tier 3: Dynamic bio-geophysical simulation models using multi-year time series and
context-specific parameterization.
These tiers provide a useful means for categorizing and understanding the likely accuracy
of the different calculation methods that are available. In general, Tier 3 methods are
considered most accurate and Tier 1 methods least accurate.
* http://www.ipcc-nggip.iges.or.jp/public/2006gl/
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GHG Protocol Agricultural Guidance
Table 7-4. Summary of approaches for calculating the GHG fluxes to / from non-mechanical sources
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GHG Protocol Agricultural Guidance
Box 7-2. GHG trade-offs and the value of a whole-farm approach to calculating GHG
fluxes
Mitigation options or best management practices (BMPs) introduced to reduce the
emissions of one GHG can sometimes increase those of others. Some examples include:
Measures taken to enhance soil C sequestration (e.g., no till-practices, the
recovery of degraded pasture, or increased irrigation) can increase soil N2O
emissions because of increased soil moisture content, a supply of easily
mineralizable N, and/or reduced soil aeration.
Wooded riparian buffer zones can increase C sequestration but lead to increased
soil N2O emissions, compared to field margins.
Constructed wetlands can sequester C over long time periods, but can also emit
CH4.
Aerating a manure lagoon to reduce CH4 emissions will increase N2O emissions.
Removal of straw from flooded rice paddies to reduce CH4 emissions can lead to
the requirement for more fertilizer and increased N2O emissions.
Leaving sugarcane residue on fields can increase soil C sequestration but also
increase CH4 emissions.
The winter use of restricted grazing systems and stand-off pads – purpose built,
drained resting surfaces to hold livestock over wet periods – to reduce soil N2O
emissions and N leaching can increase CH4 emissions.
The application of N-transformation inhibitors to soils to reduce the leaching of
some N2O precursors may increase that of others.
These examples demonstrate the need to identify trade-offs and consider multiple
emissions sources and GHGs in tandem when evaluating possible mitigation measures. A
whole-systems approach avoids potentially ill-advised practices based on preoccupation
with one individual GHG or practice.
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GHG Protocol Agricultural Guidance
compiling an inventory and the GHG accounting and reporting principles. In evaluating
individual tools, companies should consider a range of questions, including:
Is the tool comprehensive in terms of its coverage of different emission sources,
GHGs and management activities, particularly those that are practiced or planned on
the farm? And does it integrate the effects of multiple management activities across
the farm?
What input data are required and will farm managers be able to provide these data?
How much labor and technical expertise is required to use the tool?
Is the tool transparent about its methodology, including limitations and assumptions?
Is the tool geographically representative? Is it tailored to the region/area of interest?
Is the tool accurate enough to help meet the business objectives for compiling an
inventory?
Is the tool up-to-date (e.g., are emissions factors updated on an annual basis)?
Does the tool provide estimates of uncertainty?
Does the tool have verifications functions (e.g., are ranges enforced for the values of
activity data)?
Can the tool quantify environmental impacts other than GHG fluxes (e.g., nitrate or
phosphorus pollution)?
Can the tool quantify GHG performance metrics?
Is the tool otherwise consistent with the GHG accounting principles?
Figure 7-2 outlines a decision tree for choosing a tool based on core questions.
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GHG Protocol Agricultural Guidance
Figure 7-2. Decision tree for choosing a GHG emissions calculation tool.
The GHG fluxes to/from agricultural sources – and especially non-mechanical sources -
are inevitably estimated with some degree of uncertainty. Identifying sources of
uncertainty can help companies understand the steps required to improve the inventory
quality and the level of confidence users should have in both the inventory results and
any estimates of emissions reductions from changes in farming practices.
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GHG Protocol Agricultural Guidance
2.Parameter uncertainty. This is a measure of how close the data used to calculate the
inventory results (e.g., activity data and emission factors) are to the true (though
unknown) actual data and GHG fluxes. Parameter uncertainties can be evaluated
through statistical analysis, measurement equipment, precision determinations, and
expert judgment.
Together, these sources of uncertainty affect whether GHG data are accurate enough to
meet the business goals that are driving inventory development or to determine if changes
in GHG fluxes are the result of management changes.
Uncertainty data for emission factors will often be available. For instance, the IPCC
typically provides uncertainty bounds for its Tier 1 emission factors.
The GHG Protocol’s Quantitative Inventory Uncertainty tool9 provides more information
on assessing the overall uncertainty of an inventory and the contribution of each data
element to this uncertainty.
8
The use of DQIs involves rating individual data points against a range of quality criteria, such as precision
and geographical representativeness.
9
http://www.ghgprotocol.org/calculation-tools/all-tools
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GHG Protocol Agricultural Guidance
This chapter:
Describes how changes in C stocks should be reported in terms of CO2 fluxes.
Describes the types of CO2 fluxes that should / should not be included in
inventories.
Describes how the CO2 fluxes from long-term changes in C stocks can be spread
over multiple reporting periods.
Both approaches are equally valid. Under either, companies should take care to use
methods that treat soil depth consistently, particularly in the context of LUC. For
instance, reference stock values might be available for soil C stocks in forest and
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GHG Protocol Agricultural Guidance
cropland - if these are not defined to a consistent depth10, some of the estimated stock
difference will reflect methodological differences rather than actual variation.
While companies should report net CO2 flux data, they may also report data on stock size
(when available) to provide useful context for interpreting inventory results. Stock size
data can be converted to net flux data by multiplying the mass of stock change by ,
which is the ratio of the molecular weights of CO2 and elemental carbon.
These fluxes should be reported within a special ‘Biogenic Carbon’ category that is
outside of the scopes. The one exception concerns the CO2 emissions from soils and
woody biomass that result from LUC. These LUC CO2 emissions should be reported
within the scopes because they effectively constitute permanent losses of C to the
atmosphere (see Chapter 9.1).
The CH4 and N2O emissions from all C stocks (e.g., from biomass or DOM combustion)
shall always be reported in the scopes.
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GHG Protocol Agricultural Guidance
The biomass associated with annual and perennial herbaceous vegetation is relatively
ephemeral - reductions in these biomass stocks from harvesting, the burning of the crop
residues, or the integration of crop residues into soils, are balanced by stock increases
from plant re-growth over a period of only one to a few years. Consequently, companies
should also not report any sequestration in herbaceous biomass stocks.
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GHG Protocol Agricultural Guidance
improving water quality or wildlife habitat. Such areas may be established mandatorily,
to meet legal requirements for resource protection, or voluntarily, to contribute to the
public good and/or take advantage of financial incentives. Payments for Environmental
Services (PESs) are incentives offered to farmers or landowners in exchange for
managing their land to provide some sort of ecological service. Box 8-1 shows some
examples of conservation areas and PESs.
Conservation easements:
A legal agreement
voluntarily entered into by
a property owner and a
qualified conservation
organization such as a
Natural disturbances, conservation areas, and PESs are treated identically to other
sources and activities
The CO2 fluxes associated with natural disturbances, conservation areas and PESs should
be treated the same way as other CO2 fluxes, following the recommendations outlined
above. The reason is that companies often have some measure of control over these
fluxes - they are often be able to influence the frequency or intensity of disturbances and
the corresponding amount of emissions, while operational decisions frequently lead
directly to the formation of conservation areas. For instance, many forest management
practices can reduce the risk of disturbances - forest thinning can increase resilience to
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GHG Protocol Agricultural Guidance
droughts and insect/diseases outbreaks, while fuel hazard reduction and the use of
prescribed fires can reduce the risk of uncontrolled fires. Another reason for not
excluding natural disturbances is that it is often challenging to identify whether an event
actually constitutes a disturbance. For instance, there are no universally accepted criteria
for defining droughts.
GHG fluxes attributable to disturbances may also be reported in a separate line
item
Companies may separately estimate the amount of GHG fluxes that they consider
attributable to natural disturbances and report this amount outside of the scopes in a line
item that is separate from the scopes and the Biogenic Carbon category. This reporting is
additional to the reporting of these same fluxes within the scopes or the Biogenic Carbon
category. Estimating the specific GHG effects of individual disturbances is challenging
because:
1. Ambiguity often exists around whether an event is a ‘disturbance’ or simply
within the bounds of ‘normal’ environmental variation. Companies might
therefore have to establish criteria for consistently recognizing disturbances.
2. Natural disturbances may be rare events, in which case the effects on estimated
CO2 fluxes may be small when averaged over large areas or long periods of time
and therefore difficult to accurately quantify. For instance, the effects of a one-
year period of insect defoliation might be difficult to distinguish from background
fluxes over a three-year period. In contrast, catastrophic disturbances such as
wind storms may cause obvious and easily estimated changes in C stocks.
Because of these challenges, companies should evaluate the likely size of a disturbance
before committing the resources to quantifying it. For the sake of practicality, if
companies do choose to report disturbance emissions, they may assume that all post-
disturbance emissions occur in the year of the disturbance event. That is, the CO2
emissions from the long-term decay of DOM created during an event (e.g., downed trees
from a windstorm) can be reported in the year of the event. Alternatively, these emissions
can be amortized (see Chapter 8.3).
Shifts in management practices during the reporting period will often have long-lasting
effects on C stocks that may persist for decades. For instance, following a change in
management practices (e.g., adoption of no-till practices) soil C stocks may take 15 - 60
years to reach equilibrium, depending on the type of tillage and crop rotation regimes.
Following LUC (e.g., conversion of cropland to grassland), the transition period will
often exceed 100 years (e.g., Figure 8-1). Also, as Figure 8-1 demonstrates, the rate of
change in C stocks will vary over time. Amortizing the CO2 fluxes from changes in C
stocks involves allocating these fluxes across time (and therefore multiple inventories) to
ensure the more consistent accounting of C stock impacts.
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GHG Protocol Agricultural Guidance
Figure 8-1. Illustration of land use change between grassland and cropland
Source: To be provided
Table 8-1. Examples of calculation approaches that will and will not require amortization
of the calculated CO2 fluxes.
Calculation approach Examples Is amortization
required?
Directly provides an estimate of • A process model that estimates the No
the amount of CO2 flux or stock cumulative net CO2 flux over the
change that occurred in the reporting period
reporting period, rather than in • An emission factor that has a time
the transition period as a whole dependence of only one year (e.g.,
tonnes C sequestered per hectare per
year of practice)
Estimates the total amount of Reference stock sizes for the amount of Yes
CO2 flux or stock change over carbon stored in the biomass of grassland
the entire transition period, under and woodland that are used to quantify
permanent adoption of the the stock change associated with LUC
practice concerned
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GHG Protocol Agricultural Guidance
Table 8-2 summarizes when it is and is not appropriate to amortize CO2 fluxes.
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GHG Protocol Agricultural Guidance
As discussed in Chapter 6.2, the acquisition (or divestment) of business units that own
land can trigger base period recalculations. C stocks may be changing on the newly-
transferred land as a result of land use changes introduced by the prior land-owner.
11
2006 IPCC Guidelines for National Greenhouse Gas Inventories, Volume 4.
12
See http://unfccc.int/national_reports/annex_i_ghg_inventories/items/2715.php.
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GHG Protocol Agricultural Guidance
Therefore, when recalculating the base period inventory, new landowners should assess
whether these changes occurred within the relevant look back period from their base
periods. If so, the associated changes in C stocks should be included in the recalculated
base year inventory. For instance, if a company acquired land that had been deforested by
the prior land-owner five years before the new land-owner’s base period, the associated
changes in C stocks should be included in the recalculated base period inventory.
Appendix II provides an example.
Proxy data on historical LUC should be used in the absence of actual data
Companies, and especially new landowners, may find it difficult to obtain information on
historical LUC. What should they do in such cases? This Guidance recommends that
companies identify and estimate historical LUC using regional or local trends in, for
example, land clearance. Alternatively, remote sensing data may be available from
commercial or public databases, although the collection of such data can be time
consuming and complicated.
Appendix II provides simplified case studies that illustrate how amortization is carried
out, including for historical LUC.
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GHG Protocol Agricultural Guidance
Figure 8-2. Amortization schedules chosen by companies will not match actual patterns
of change. In this example C sequesters in soil at a non-linear rate following the adoption
of reduced-tillage. But the CO2 emissions are amortized at a fixed rate, causing actual
fluxes to be either under- or over-estimated in any one reporting period. Note that the
sequestration rates rise due to reduced soil disturbance but slow down as the C stock
becomes saturated due to inherent physiochemical processes.
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GHG Protocol Agricultural Guidance
This chapter:
Describes information that must be reported in an inventory.
Outlines additional, sector-specific recommendations for reporting agricultural
GHG fluxes.
Provides guidance on reporting offset and renewable energy projects on farms.
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GHG Protocol Agricultural Guidance
Figure 9-1 summarizes how GHG data should be separated within an inventory following
these requirements and best practice recommendations.
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GHG Protocol Agricultural Guidance
Fig. 9-1. Schematic illustrating the requirements and minimum, best practice
recommendations for disaggregating GHG flux data in inventories
Category of Subcategory Examples
source or sink
Scopes
Scope 1 Mechanical sources Mobile equipment, stationary combustion,
and refrigeration and air-conditioning
systems
Non-mechanical Enteric fermentation, soil N2O emissions,
sources and manure management.
CO2 emissions from CO2 emissions from the conversion of
land use change forests into ranchland or the conversion of
wetlands into croplands
Scope 2 Purchased energy Purchased electricity
To determine when LUC has occurred and to ensure LUC impacts are accounted for
consistently across inventories, companies should use a consistent set of definitions for
land use categories over time. Currently, there is no single internationally accepted
standard for land use classification – different countries and international organizations
have developed their own sets of definitions. Companies may find it simpler to use a
country-specific classification system should their operations occur within a single
country. Companies with agricultural operations in multiple countries may instead find it
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GHG Protocol Agricultural Guidance
easier to use internationally recognized classification systems (e.g., the EU’s CORINE
system). A simplified set of land use categories is shown below.
LUC occurs when land is converted from one land use category to another13; for instance,
when cropland is converted to grassland or when forests are converted to cropland. On
occasion, the same area of land might be used to support multiple agricultural activities
and so meet the definitions for different land-use categories. For instance, savannah
woodland might be used both to graze livestock and as a source of wood fuel. In such
cases, companies should categorize the land based on the agricultural activity that is
economically most important.
Wetland Areas of peat extraction and land that is covered or saturated by water
for all or part of the year (e.g., peatlands) and that does not fall into
other categories.
Settlements All developed land (e.g., roads, buildings, etc.).
Besides the required and best practice reporting elements, companies may wish to report
other information to enhance the transparency and relevance of their inventories. This
information includes:
Data on the size of C stocks (in metric tonnes C per unit land area)
Biogenic CO2 flux data further subdivided by the type of C stock (e.g., DOM versus
biomass stocks)
Other GHG flux data further subdivided by the type of non-mechanical source (e.g.,
enteric fermentation versus manure management)
13
This Guidance follows the ‘land-based’ approach for recognizing LUC, as opposed to an ‘activities-
based’ approach. Land-based approaches assess the net emissions of select land-use categories while
activity-based approaches assess the net emissions of select land-use activities. Both approaches can be
used for developing national GHG inventories for the UNFCCC.
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GHG Protocol Agricultural Guidance
1. Report scope 3 emissions in accordance with the Corporate Standard (i.e. scope 3
sources are optional)
2. Report scope 3 emissions in accordance with the Scope 3 Standard
For many companies, scope 3 emissions will represent a significant component of overall
GHG impacts. For instance, the manufacture of fertilizer and livestock feed will be
important scope 3 sources for crop and livestock operations, respectively. Moreover,
companies may undertake some actions that reduce their scope 1 and 2 emissions, but
that then increase their scope 3 emissions (e.g., the outsourcing of feed production). For
these reasons, specific scope 3 sources should be reported where those sources are
considered significant. Criteria for assessing significance can include amounts of
emissions, emissions reduction potential, contribution to risk exposure (e.g., regulatory or
reputational risks), and importance to stakeholders. In general, the scope 3 emissions
from fertilizer and feed production should be included in inventories, where possible.
Such projects are a potential source of offset credits. Other offset projects could be based
on the reforestation or restoration of degraded lands and changes in fertilizer
management.
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GHG Protocol Agricultural Guidance
14
Avoided emissions are also not quantified as part of product life cycle inventories under the GHG
Protocol Product Standard.
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Appendices
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GHG Protocol Agricultural Guidance
This Appendix:
Summarizes the various types of GHG performance metrics that exist.
Provides general recommendations for the calculation, use, and reporting of metrics.
Productivity and efficiency ratios: These express the value or achievement of a company
divided by its GHG impact. Increasing efficiency ratios therefore reflect a positive
performance improvement. Examples of productivity/efficiency ratios include resource
productivity ratios (e.g., sales per GHG) and process eco-efficiency ratios (e.g.,
production volume per amount of GHG).
Intensity ratios: Intensity (or ‘normalized’) ratios express GHG impact per unit of
physical activity or unit of economic output. A physical intensity ratio is suitable when
aggregating or comparing across businesses that have similar products. In turn, an
economic intensity ratio is suitable when aggregating or comparing across businesses that
produce different products. A declining intensity ratio reflects a positive performance
improvement. Examples of intensity ratios include product intensity (e.g., tonnes of
emissions per unit of sold livestock or crops generated) and sales intensity (e.g.,
emissions per sales). When calculating intensity ratios companies may have to allocate
GHG fluxes amongst different product streams (see below).
Percentages: A percentage indicator is a ratio between two similar variables (with the
same physical unit in the numerator and the denominator). Examples of percentages that
can be meaningful in performance reports include current GHG fluxes expressed as a
percentage of base year GHG fluxes.
In selecting a performance metric, companies should consider which metrics best capture
the benefits and impacts of their business (e.g., its operations, its products, and its effects
on the marketplace), as well as its intended application.
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GHG Protocol Agricultural Guidance
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GHG Protocol Agricultural Guidance
Allocations will not be necessary when a farm produces only one output. They should not be
done to calculate the GHG fluxes that are to be reported in a corporate inventory, except to
allocate between scope 1 and scope 3. Also, this Guidance is not concerned with allocations for
product-level GHG accounting – for guidance on this topic, see the GHG Protocol Product
Standard, sectoral life cycle accounting guidance, or product category rules.
Should allocations be performed, note that co-products without economic value are considered
wastes and should have no GHG fluxes allocated to them. Also, if GHG fluxes are allocated,
they should sum to the total flux initially calculated.
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GHG Protocol Agricultural Guidance
Physical allocation: Allocations are based on an underlying physical relationship between the
multiple inputs/outputs and the GHG fluxes. For example, if mass is the main causal factor
driving differences between products, allocations can be based on the mass of farm outputs:
Alternatively, physical allocations could be made based on the number or dietary quality of the
products. The factor chosen should most accurately reflect the underlying physical relationship
between the products and GHG fluxes. For example, if the mass of the outputs determines the
amount of flux, choosing an energy content factor would not provide the most accurate
allocation.
Economic allocation: Allocations are based on the market value of each product leaving the
process, as follows:
The market value of co-product(s) should be the value of the co-products as they leave the
common process (i.e. prior to any further processing). Also, if prices for the outputs vary over
the reporting period, it may be necessary to develop averages for the market values of the outputs
over this period.
Under either physical or economic allocation, co-products without economic value are
considered wastes and should have no GHG fluxes allocated to them.
Different allocation methods can yield significantly different results. For example, in cheese
manufacturing, cheese is considered the main product, while whey powder, whey butter and
grated cheese are considered co-products. Under an economic allocation approach, the higher
value of cheese compared with the co-products results in most of the GHG fluxes being
attributed to the cheese. In contrast, under a physical allocation approach, the greater mass of the
co-products would result in most of the GHG fluxes being attributed to the co-products.
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GHG Protocol Agricultural Guidance
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GHG Protocol Agricultural Guidance
Introduction
Shifts in the management of farmland or the conversion of one land-use category into another
can change C stocks over long time periods. Chapter 8 describes methodologies for accounting
for the associated CO2 fluxes. Depending on how these fluxes have been calculated, they may
have to be amortized over a defined time period, with an equal amount of flux allocated to each
year over that period. Consistent with Intergovernmental Panel on Climate Change (IPCC)
methodologies, the length of this period can be assumed to be 20 years, unless more specific
information is available (see Chapter 8.3).
The amortization approach is illustrated here using a common land use pattern in central Brazil -
the conversion of native vegetation (cerrado) into pasture and subsequently into an annual crop
rotation (soybean-corn). Two cases are presented:
Case A: All soil stock changes are amortized before any further changes occur in the
ownership or management of stocks
Case B:
Case C: Purchase of land undergoing changes in C stocks
While these cases are hypothetical, they use representative data on soil C stocks that are derived
from published studies. To facilitate ease of understanding, only soil C stocks are considered,
while all fluxes are amortized before any further shifts occur in management practices. The
management practices and land-use types considered, along with the corresponding C stocks, are
shown in Table II-1.
Table II-1. Soil C stocks of different management practices and land use types.
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GHG Protocol Agricultural Guidance
Case A: All soil stock changes are amortized before any further changes
occur in the ownership or management of stocks
Cerrado is converted into a no-till crop system over the course of 75 years. While multiple shifts
in land use and farming practices occur over this period, the resulting CO2 fluxes are fully
amortized before any further shifts occur. Table II-2 describes the time series of shifts in land use
and management practices, as well as how the corresponding CO2 fluxes are amortized. GHG
emissions inventories are prepared annually. Figure II-1 shows how the C stocks change over
time with amortization.
Figure II-1: Changes in C stocks are fully amortized before any further shifts in management
practices or management occur (Case A)
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GHG Protocol Agricultural Guidance
Case B: Not all soil stock changes are amortized before a further change
occurs in stock management
Same as Case A, except that the pasture is converted into a full-till crop system only 10 years
after the cerrado was first converted into pasture (i.e., when only half of the change in carbon
stocks has been amortized). Table II-3 describes the time series of shifts in land use and
management practices, as well as how the ensuing changes in carbon stocks are amortized.
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GHG Protocol Agricultural Guidance
Figure II-2. The reporting company purchases land that is undergoing changes in C stocks
because of a shift in land use made by a prior owner (Case C)
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GHG Protocol Agricultural Guidance
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GHG Protocol Agricultural Guidance
Overview
This Appendix lists some of the most widely used tools (spreadsheets, software and protocols)
for calculating GHG fluxes in agriculture. Three broad classes of tools are covered:
Tools suitable for farm managers. These are generally web- or Excel-based calculators that
can be used with commonly available types of activity data. They tend to implement a
variety of the calculation approaches described in Table 7-1; namely, emission factors,
empirical or process models, or some combination of these approaches.
General catalogues of calculation methodologies. These describe formulae and default
emission factors that can be used to calculate flux data for an extensive range of emissions
sources. They do not provide an interface for performing calculations.
Tools suitable for academic use. These are primarily process-based models intended for
academic research. They have extensive requirements in terms of data inputs, labor and
expertise, and would not be recommended for use by farm managers. They are described
here because they underpin many of the more accessible resources.
Table III-1 lists the GHGs and operations covered by each tool, while Table III-2 provides
further information on each tool, such as its geographic focus and type of interface.
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GHG Protocol Agricultural Guidance
Table III-1. Publicly available tools for calculating agricultural GHG fluxes1
GHG Operation
Grazing land
Agroforestry
Horticulture
Wineyards /
Energy use
production
Grassland
Orchards
Cropland
Livestock
Wetlands
Land use
change
Forest
Tool
Rice
CO2
N2O
CH4
Tools suitable for farm managers
Brazil GHG Protocol
Program calculation
tool
Carbon Accounting for
Land Managers
(CALM)
Carbon calculator for
New Zealand
Agriculture and
Horticulture
Climate Friendly Food
(CFF) Carbon
Calculator
COLE-EZ 1605b
Forest Carbon
Reporting Tool
COMET-Farm:
CarbOn Management
Evaluation Tool for
whole FARM GHG
accounting
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GHG Protocol Agricultural Guidance
GHG Operation
Grazing land
Agroforestry
Horticulture
Wineyards /
Energy use
production
Grassland
Orchards
Cropland
Livestock
Wetlands
Land use
change
Forest
Tool
Rice
CO2
N2O
CH4
COMET-VR: CarbOn
Management
Evaluation Tool for
Voluntary Reporting of
greenhouse gases V2.0
Dia’terre
DNDC NUGGET
FarmGas
Farming enterprise
Greenhouse Gas
Emissions Calculator
Field to Market
Fieldprint Calculator
Full Carbon
Accounting Model
(FullCAM)
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GHG Protocol Agricultural Guidance
GHG Operation
Grazing land
Agroforestry
Horticulture
Wineyards /
Energy use
production
Grassland
Orchards
Cropland
Livestock
Wetlands
Land use
change
Forest
Tool
Rice
CO2
N2O
CH4
Greenhouse in
Agriculture tools for
Dairy, Sheep, Beef or
Grain Farms
Holos
Illinois Farm
Sustainability
Calculator
International Wine
Carbon Calculator
OVERSEER
US Cropland
Greenhouse Gas
Calculator For Farm
Systems
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GHG Protocol Agricultural Guidance
GHG Operation
Grazing land
Agroforestry
Horticulture
Wineyards /
Energy use
production
Grassland
Orchards
Cropland
Livestock
Wetlands
Land use
change
Forest
Tool
Rice
CO2
N2O
CH4
1605(b). Technical
Guidelines for the
Voluntary Reporting of
Greenhouse Gases
Program
IPCC. 2006
Intergovernmental
Panel on Climate
Change Guidelines on
National Inventories
Agricultural
Policy/Environmental
eXtender (APEX)
CENTURY
CNCPS
CQESTR
DairyGEM
DairyGHG
DairyWise
DayCent
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GHG Protocol Agricultural Guidance
GHG Operation
Grazing land
Agroforestry
Horticulture
Wineyards /
Energy use
production
Grassland
Orchards
Cropland
Livestock
Wetlands
Land use
change
Forest
Tool
Rice
CO2
N2O
CH4
DeNitrification-
DeComposition
(DNDC)
FarmGHG
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GHG Protocol Agricultural Guidance
Brazil GHG Protocol Program Brazil Methodologies and emission factors from Brazils national Excel-based
calculation tool inventory and IPCC Tier 1 emission factors
Carbon Accounting for Land UK Emission factors from UK national inventory Web-based
Managers (CALM)
Carbon calculator for New New Zealand Methodologies and emission factors from New Zealand’s Web-based
Zealand Agriculture and national inventory
Horticulture
Climate Friendly Food (CFF) UK Uses methodologies from UK national inventory (Tiers 1 Web-based
Carbon Calculator and 2 methods), as well as methods and EFs from academic
literature
COLE-EZ 1605b Forest Carbon US Models and equations from academic literature Web-based
Reporting Tool
COLE-Lite US The results correspond to the entries needed to report under Web-based
US 1605(b)
COMET-Farm: CarbOn US Combination of process models (CENTURY/DAYCENT), Web-based
Management Evaluation Tool for empirical models and IPCC Tier 1 emission factors
whole FARM GHG accounting
COMET-VR: CarbOn Continental US Combination of process models (CENTURY/DAYCENT), Web-based
Management Evaluation Tool for empirical models and IPCC Tier 1 emission factors
Voluntary Reporting of
greenhouse gases V2.0
Cool Farm Tool Global Combination of LCA emission factors, empirical models, Excel-based
Tier 1 and 2 methods and emission factors, and academic
literature
C-PLAN UK Above ground biomass is for forests. IPCC Tier 1 EFs Web-based
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Tool Geographic focus Methodology Interface Uncertainty
analysis
Manure and Nutrient Reduction US IPCC methodology and emission factors from IPCC, EPA, Web-based
Estimator (MANURE) TOOL and USDA
OVERSEER New Zealand Emission factors from New Zealand’s national inventory Web-based and
practices software
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GHG Protocol Agricultural Guidance
Tool Geographic focus Methodology Interface Uncertainty
analysis
applications
US Cropland Greenhouse Gas US (but applicable to Limited to corn, soybean, switchgrass, alfalfa and corn Web-based
Calculator For Farm Systems temperate region silage. Based on SOCRATES (for soil carbon) and IPCC
soils worldwide) emission factors (for other sources)
1605(b). Technical Guidelines for US Combination of emission factors, process models, direct N/A
the Voluntary Reporting of measurement and hybrid approaches
Greenhouse Gases Program
IPCC. 2006 Intergovernmental Global Three tiers of methods outlined. Tier 1 emission factors
Panel on Climate Change provided for wide range of sources (see Box XX)
Guidelines on National
Inventories
1, Based on Colomb et al. (2013), Denef et al. (2012), and additional research.
2, The 2006 IPCC Guidelines are implemented in software available at: http://www.ipcc-nggip.iges.or.jp/software/index.html. This software is not
recommended for use by farm managers.
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Abbreviations
C Carbon
CH4 Methane
CO2 Carbon dioxide
DOM Dead organic matter
GHG Greenhouse gas
HFCs Hydrofluorocarbons
HWPs Harvested woody products
LUC Land use change
N Nitrogen
N2O Nitrous oxide
SF6 Sulfur hexaflouride
PFCs Perfluorocarbons
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GHG Protocol Agricultural Guidance
Glossary
Accounting (GHG Quantification and organization of information about GHG fluxes
accounting) based on common procedures, and correct attribution of the same to
specific companies.
Agistment An arrangement between a stock owner and the owner of a short-term
supplier of feed to use that feed.
Agriculture The cultivation of animals, plants, fungi, and other life forms for food,
fiber, biofuel, drugs and other products used to sustain and enhance
human life
Agroforestry Integrated agricultural practices that exploit the interactive benefits
from combining trees and shrubs with crops and/or livestock.
Allocation The process of partitioning GHG flux data from a farming system to
the different product streams from that system
Amortization The allocation of CO2 fluxes from changes in carbon stocks over a
period of time.
Base period A historic period against which a company’s GHG fluxes are tracked
over time.
Biogenic CO2 CO2 emissions from biological sources or materials derived from
emissions biological matter.
By-product A by-product is an incidental output from an agricultural process with
a minor market value, rather than the primary product being produced
or a co-product.
Carbon pools Natural stores of carbon in biomass, dead organic matter, soils, or
harvested products. Carbon pools both take-up and release CO2.
Carbon stocks The total amount of carbon stored on a plot of land at any given time
in one or more carbon pools.
Carbon sequestration The net carbon accumulation (i.e., CO2 fixation minus CO2 emissions)
in carbon pools.
CO2-equivalent (CO2e) The universal unit for comparing emissions of different GHGs,
expressed in terms of the global warming potential (GWP) of one unit
of CO2.
CO2 fixation The addition of carbon to carbon pools through photosynthesis.
Conservation area Land where agricultural production has been limited or halted so as to
provide environmental benefits, such as maintaining or improving
water quality or wildlife habitat.
Co-operative A business that is owned and controlled by the people (members) who
use its services and whose benefits are shared by the members on the
basis of use.
Co-product A co-product is an output of an agricultural system with a significant
market value in another system.
Corporate GHG A quantified list of the GHG fluxes from across the entire operations of
emissions inventory the reporting company. Such inventories include the emissions of all
seven Kyoto GHGs (CO2, CH4, N2O, HFCs, PFCs, SF6, and NF3).
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Crop year The period of time between two harvests. For many crops, this period
approximates a calendar year, but for others several crop years may be
possible each calendar year.
Cultivar A cultivar is an assemblage of plants that (a) has been selected
for a particular character or combination of characters, (b) is
distinct, uniform and stable in those characters, and (c) when
propagated by appropriate means, retains those characters.
Custom farming A contract between a landowner and an operator that requires the
contract operator to supply all the labor and equipment needed to perform
tillage, planting, pest control, harvesting, crop storage, and other farm
functions. The custom operator receives a fixed payment per acre from
the landowner, or a fixed payment for each operation performed. In
turn, the landowner pays all other expenses and receives the entire
crop.
Dead organic matter A carbon pool that includes non-living biomass in: (1) dead wood that
is either standing, lying on the ground, or in the soil; and (2) litter
located on or within the mineral or organic soil.
Denitrification The process whereby nitrates are reduced by bacteria and become
N2O, which is then released into the atmosphere.
Direct GHG emissions Emissions from sources that are owned or controlled by the reporting
company.
Emission factor A factor allowing GHG fluxes to be estimated from a unit of available
activity data (e.g., tonnes of fuel consumed, tonnes of product
produced).
Enteric fermentation Fermentation that occurs in the digestive tracts of ruminant livestock
species (e.g., cattle and sheep) and that releases CH4.
Equity share approach An approach used to set organizational boundaries, wherein a
company accounts for the emissions from an operation according to its
share of equity (or percentage of economic interest) in that operation.
Financial control An approach used to set organizational boundaries, wherein a
company accounts for 100% of the emissions from an operation over
which it has the ability to direct financial and operating policies with a
view to gaining economic benefits.
Forestry The theory and practice of all that constitutes the creation,
conservation and scientific management of forests and the utilization
of their resources.
Greenhouse gas (GHG) A gas absorbs and emits radiation within the thermal infrared range in
the atmosphere.
GHG Flux Emissions to or removals from the atmosphere of GHGs.
Global warming The change in the climate system that would result from the emission
potential (GWP) of one unit of a given GHG compared to one unit of CO2.
Harvested wood A carbon pool that includes all wood material (including bark) that
products (HWPs) leaves the boundary of the reporting company.
Indirect GHG emissions Emissions from sources that are owned or controlled by another
company, but are nonetheless a consequence of the activities of the
reporting company.
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Indirect N2O emissions Emissions of N2O from soils as a result of leaching and volatilization
from soils processes that lead to the emissions being physically displaced.
Indirect land use A pattern of land use wherein an existing crop is diverted for another
change (iLUC) purpose and replacement crops are then grown on formerly non-
agricultural lands.
Kyoto GHGs The GHGs that are mandatorily reported in national GHG inventories
to the United Nations Framework Convention on Climate Change
(CO2, CH4, N2O, HFCs, PFCs, and SF6).
Land-use change The conversion of one category of land-use (e.g., forest) into another
(e.g., cropland) through fire, draining, clear felling or soil preparation.
Non-mechanical Either bacterial processes shaped by climatic and soil conditions (e.g.,
sources (on farms) decomposition) or the burning of crop residues. See also Mechanical
sources.
Manure Effluent and bedding material collected from housed animals.
Mechanical sources (on Equipment or machinery operated on farms, such as mobile machinery
farms) (e.g., harvesters), stationary equipment (e.g., boilers), and refrigeration
and air-conditioning equipment. See also Non-mechanical sources.
Natural disturbance An environmental and destructive event that disturbs landscape health,
structure, and/or changes resources at any given spatial or temporal
scale. Disturbance agents include pathogens, insects, fires, drought,
flooding, and acid rainfall.
Nitrification During nitrification, bacteria and other microorganisms oxidize the
nitrogen within ammonia (NH3) to create nitrites, which are further
oxidized into nitrates.
Nitrogen mineralization The process by which organic nitrogen is converted to inorganic forms
that are available to plants.
Offset credits Tradable commodities that typically represent one metric tonne of
CO2-equivalent emissions reductions or sequestration. In most cases,
offset credits are generated at specific projects (offset projects).
Organizational The boundaries that determine the operations owned or controlled by
boundaries the reporting company, depending on the consolidation approach taken
(equity or control approach).
Operational boundaries The boundaries that determine the direct and indirect emissions
associated with operations owned or controlled by the reporting
company.
Operational control An approach used to set organizational boundaries, wherein a company
accounts for 100% of the emissions from an operation over which it
has the authority to introduce and implement its own operating
policies.
Payments for Incentives offered to farmers or landowners in exchange for managing
Environmental Services their land to provide some sort of ecological service.
(PESs)
Product life cycle GHG A compilation and evaluation of the inputs, outputs and the potential
inventory GHG impacts of a product – whether it be a good or a service –
throughout its entire life cycle.
Product processing The treatment of an agricultural product to change its properties with
the intention of preserving it, improving its quality, or making it
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GHG Protocol Agricultural Guidance
Timberbelt Multiple row field windbreaks that are planted with commercially
valuable, fast-growing trees (such as hybrid poplar or hybrid willow)
to provide conservation benefits, improve adjacent crop yields,
diversify on-farm income sources, and produce commercially valuable
wood products.
Volatilization of soil The vaporization of soil NH3 and NOX and their subsequent release
nitrogen into the atmosphere.
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GHG Protocol Agricultural Guidance
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