Stationary source emissions - Determination of greenhouse gas (GHG) emissions in energy-intensive industries - Part 1: General aspects

The standard will describe those aspects of standardized GHG emissions reporting which shall be harmonized between the different covered sectors/standards, e.g. general aspects of defining system boundaries and performance assessment, general requirements for monitoring and reporting, measuring, balancing and verification, assessment of uncertainties. This standard shall furthermore ensure that other existing standards are recognized and applied.

Emissionen aus stationären Quellen - Bestimmung von Treibhausgasen (THG) aus energieintensiven Industrien - Teil 1: Allgemeine Grundsätze

Die Europäische Kommission und die Europäische Freihandelszone haben dem CEN ein Mandat (M/478) zur Normung der Bestimmung von Treibhausgasemissionen aus energieintensiven Industrien erteilt. Die vorliegende Norm Emissionen aus stationären Quellen — Bestimmung von Treibhausgasen (THG) aus energieintensiven Industrien — Teil 1: Allgemeine Grundsätze behandelt allgemeine Grundsätze der Bestimmung von Treibhausgasemissionen aus sektorspezifischen Quellen wie der Stahl und Eisen, Zement, Aluminium, Kalk und Ferrolegierungen produzierenden Industrie. Die vollständige Liste der Normen lautet:
prEN xxxxx, Emissionen aus stationären Quellen — Bestimmung von Treibhausgasen (THG) aus energieintensiven Industrien — Teil 1: Allgemeine Grundsätze
prEN xxxxx, Emissionen aus stationären Quellen — Bestimmung von Treibhausgasen (THG) aus energieintensiven Industrien — Teil 2: Stahl  und Eisenindustrie
prEN xxxxx, Emissionen aus stationären Quellen — Bestimmung von Treibhausgasen (THG) aus energieintensiven Industrien — Teil 3: Zementindustrie
prEN xxxxx, Emissionen aus stationären Quellen — Bestimmung von Treibhausgasen (THG) aus energieintensiven Industrien — Teil 4: Aluminiumindustrie
prEN xxxxx, Emissionen aus stationären Quellen — Bestimmung von Treibhausgasen (THG) aus energieintensiven Industrien — Teil 5: Kalkindustrie
prEN xxxxx, Emissionen aus stationären Quellen — Bestimmung von Treibhausgasen (THG) aus energieintensiven Industrien — Teil 6: Ferrolegierungsindustrie
Die vorliegende Norm enthält vor allem Definitionen und Regeln, die für alle oben aufgeführten sektorspezifischen Normen gültig sind, beschreibt gemeinsame methodische Aspekte und legt die Einzelheiten zur Anwendung der für die harmonisierten Verfahren geltenden Regeln fest, und zwar für folgende Verfahren:
a)   Mess , Prüf  und Quantifizierungsverfahren für die Emission von Treibhausgasen (THG) aus den oben genannten sektorspezifischen Quellen in den angegebenen Normen;
b)   Bewertung des Treibhausgasemissionsniveaus von Produktionsprozessen im zeitlichen Verlauf an den Produktionsstandorten;
c)   Erarbeitung und Bereitstellung verlässlicher, genauer und hochwertiger Informationen für die Erstellung von Berichten und für Verifizierungszwecke.
Durch die Anwendung dieser Norm auf die oben genannten sektorspezifischen Normen werden die Genauigkeit, die Präzision und die Vergleichbarkeit der ermittelten Ergebnisse sichergestellt; daher ist diese Norm eine Referenznorm bzw. ein Übersichtsdokument.

Émissions de sources fixes - Détermination des émissions des gaz à effet de serre dans les industries à forte intensité énergétique - Partie 1: Aspects généraux

La présente Norme européenne spécifie les principes et les exigences concernant la détermination des émissions de GES provenant de sources spécifiques à chaque secteur, telles que les industries qui produisent de l'acier et du fer, du ciment, de l'aluminium, de la chaux et des ferro-alliages.
La présente Norme européenne spécifie notamment des définitions et des règles applicables à toutes les normes sectorielles précitées, expose des problèmes méthodologiques communs et détaille l'application de ces règles aux méthodes harmonisées qui incluent :
a)   les méthodes de mesure, de contrôle et de quantification des émissions de gaz à effet de serre (GES) des sources sectorielles susmentionnées dans les normes citées ;
b)   l'évaluation dans le temps du niveau des émissions de GES des procédés de fabrication des sites de production ;
c)   l'établissement et la fourniture d'informations fiables, précises et de qualité à des fins de déclaration et de vérification.
L'application de la présente norme aux autres normes sectorielles de cette série garantit l'exactitude, la précision et la reproductibilité des résultats obtenus et est, de ce fait, une norme de référence normative ou une norme générique.

Emisije nepremičnih virov - Določevanje emisij toplogrednih plinov (TGP) v energetsko intenzivnih industrijah - 1. del: Splošni vidiki

Standard opisuje tiste vidike standardiziranega poročanja o emisijah toplogrednih plinov (GHG), ki bodo usklajeni med različnimi zajetimi sektorji/standardi, npr. splošnimi vidiki določanja sistemskih mej in ocen zmogljivosti, splošnimi zahtevami za spremljanje in poročanje, merjenje, uravnoteženje ter preverjanje in oceno negotovosti. Standard zagotavlja tudi upoštevanje drugih obstoječih standardov.

General Information

Status
Published
Public Enquiry End Date
04-Dec-2014
Publication Date
11-Jun-2017
Technical Committee
Current Stage
6060 - National Implementation/Publication (Adopted Project)
Start Date
02-Feb-2017
Due Date
09-Apr-2017
Completion Date
12-Jun-2017

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2003-01.Slovenski inštitut za standardizacijo. Razmnoževanje celote ali delov tega standarda ni dovoljeno.Emissionen aus stationären Quellen - Bestimmung von Treibhausgasen (THG) aus energieintensiven Industrien - Teil 1: Allgemeine GrundsätzeÉmissions de sources fixes - Détermination des émissions des gaz à effet de serre dans les industries à forte intensité énergétique - Partie 1: Aspects générauxStationary source emissions - Determination of greenhouse gas (GHG) emissions in energy-intensive industries - Part 1: General aspects13.040.40Stationary source emissions13.020.40Onesnaževanje, nadzor nad onesnaževanjem in ohranjanjePollution, pollution control and conservationICS:Ta slovenski standard je istoveten z:EN 19694-1:2016SIST EN 19694-1:2017en,fr,de01-julij-2017SIST EN 19694-1:2017SLOVENSKI

STANDARD
SIST EN 19694-1:2017
EUROPEAN STANDARD NORME EUROPÉENNE EUROPÄISCHE NORM
EN 19694-1
July
t r s x ICS
s uä r v rä v r English Version
Stationary source emissions æ Determination of industries æ Part

sã General aspects Émissions de sources fixes æ Détermination des industries énergoæintensives æ Partie

sã Aspects généraux
Emissionen aus stationären Quellen æ Bestimmung von Industrien æ Teil
sã Allgemeine Grundsätze This European Standard was approved by CEN on
w May
t r s xä

egulations which stipulate the conditions for giving this European Standard the status of a national standard without any alterationä Upætoædate lists and bibliographical references concerning such national standards may be obtained on application to the CENæCENELEC Management Centre or to any CEN memberä

translation under the responsibility of a CEN member into its own language and notified to the CENæCENELEC Management Centre has the same status as the official versionsä

CEN members are the national standards bodies of Austriaá Belgiumá Bulgariaá Croatiaá Cyprusá Czech Republicá Denmarká Estoniaá Finlandá Former Yugoslav Republic of Macedoniaá Franceá Germanyá Greeceá Hungaryá Icelandá Irelandá Italyá Latviaá Lithuaniaá Luxembourgá Maltaá Netherlandsá Norwayá Polandá Portugalá Romaniaá Slovakiaá Sloveniaá Spainá Swedená Switzerlandá Turkey andUnited Kingdomä

EUROPEAN COMMITTEE FOR STANDARDIZATION COMITÉ EUROPÉEN DE NORMALISATION EUROPÄISCHES KOMITEE FÜR NORMUNG

CEN-CENELEC Management Centre:
Avenue Marnix 17,
B-1000 Brussels

t r s x CEN All rights of exploitation in any form and by any means reserved worldwide for CEN national Membersä Refä Noä EN

s { x { væ sã t r s x ESIST EN 19694-1:2017

EN 19694-1:2016 (E) 2 Contents Page European foreword ....................................................................................................................................................... 4 1 Scope .................................................................................................................................................................... 5 2 Normative references .................................................................................................................................... 5 3 Terms and definitions ................................................................................................................................... 6 4 Symbols and abbreviations ...................................................................................................................... 10 5 Introduction ................................................................................................................................................... 10 6 System boundaries ...................................................................................................................................... 12 6.1 Organizational boundaries ....................................................................................................................... 12 6.2 Operational boundaries ............................................................................................................................. 13 7 Performance assessment (principle) .................................................................................................... 15 8 General requirements for identifying, calculating and reporting of GHG emissions .......... 15 8.1 Identification, calculation and reporting of GHG emissions ......................................................... 15 8.2 Content of the monitoring plan ............................................................................................................... 16 9 Determination of GHG emissions: general requirements ............................................................. 16 9.1 General ............................................................................................................................................................. 16 9.2 Mass balanced based method .................................................................................................................. 16 9.3 Stack emission measurement based method ..................................................................................... 20 10 General requirements for sampling, analyses and laboratory competency .......................... 21 10.1 Sampling and analyses: reference to standards or guidelines, methods, frequencies ....... 21 10.2 Competence of laboratories (certification, accreditation, experience) ................................... 22 11 General information for the assessment of uncertainties ............................................................. 23 12 Reference factors ......................................................................................................................................... 23 12.1 Global Warming Potential (GWP) factors ............................................................................................ 23 12.2 Process emission factors ........................................................................................................................... 23 12.3 Electricity emission factors ...................................................................................................................... 23 12.4 Fuel emission factors .................................................................................................................................. 23 12.5 Biomass fuel emission factors ................................................................................................................. 24 12.6 Mixed biomass containing fuel emission factors .............................................................................. 24 13 Consideration of biomass .......................................................................................................................... 25 13.1 General ............................................................................................................................................................. 25 13.2 Reference to standards .............................................................................................................................. 25 13.3 Biomass ............................................................................................................................................................ 25 13.4 Reporting of emissions from biomass sources .................................................................................. 26 13.5 Analysing methods for biomass fractions ........................................................................................... 26 14 Verification and/or certification ............................................................................................................ 26 Annex A (normative)

Minimum content of the monitoring plan ............................................................. 27 Annex B (informative)

List of biomass materials .......................................................................................... 28 Annex C (normative)

Requirements for assurance of GHG data .............................................................. 30 Annex D (normative)

Values of kv(N) and t0,95(N

........................................................................................ 31 SIST EN 19694-1:2017

EN 19694-1:2016 (E) 3 Annex E (normative)

Uncertainty calculation for yearly output determined from stack measurements ............................................................................................................................................... 32 Bibliography ................................................................................................................................................................. 38

SIST EN 19694-1:2017

EN 19694-1:2016 (E) 4 European foreword This document (EN 19694-1:2016) has been prepared by Technical Committee CEN/TC 264 “Air quality”, the secretariat of which is held by DIN. This European Standard shall be given the status of a national standard, either by publication of an identical text or by endorsement, at the latest by January 2017, and conflicting national standards shall be withdrawn at the latest by January 2017. Attention is drawn to the possibility that some of the elements of this document may be the subject of patent rights. CEN [and/or CENELEC] shall not be held responsible for identifying any or all such patent rights. This document has been prepared under a mandate M/478 given to CEN by the European Commission and the European Free Trade Association. EN 19694, Stationary source emissions — Determination of greenhouse gas (GHG) emissions in energy-intensive industries is a series of standards that consists of the following parts: — Part 1: General aspects — Part 2: Iron and steel industry — Part 3: Cement industry — Part 4: Aluminium industry — Part 5: Lime industry — Part 6: Ferroalloy industry According to the CEN/CENELEC Internal Regulations, the national standards organizations of the following countries are bound to implement this European Standard: Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, Former Yugoslav Republic of Macedonia, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, Switzerland, Turkey and the United Kingdom. SIST EN 19694-1:2017

EN 19694-1:2016 (E) 5 1 Scope This European Standard specifies the principles and requirements for the determination of GHG emissions from sector-specific sources as of the steel and iron, cement, aluminium, lime and ferroalloy producing industry. This European Standard specifies in particular definitions and rules valid to all above enlisted sector-specific standards, provides common methodological issues and defines the details for applying the rules for the harmonized methods, which include: a) measuring, testing and quantifying methods for greenhouse gas (GHG) emissions of the above mentioned sector-specific sources in the cited standards; b) assessment of the level of GHG emissions performance of production processes over time, at production sites; c) establishment and provision of reliable, accurate and quality information for reporting and verification purposes. The application of this standard to the other sector-specific standards in this series ensures accuracy, precision and reproducibility of the obtained results and is for this reason a normative reference standard, umbrella standard respectively. 2 Normative references The following documents, in whole or in part, are normatively referenced in this document and are indispensable for its application. For dated references, only the edition cited applies. For undated references, the latest edition of the referenced document (including any amendments) applies. EN 14181:2014, Stationary source emissions — Quality assurance of automated measuring systems EN 15259, Air quality — Measurement of stationary source emissions — Requirements for measurement sections and sites and for the measurement objective, plan and report EN 15267-1, Air quality — Certification of automated measuring systems — Part 1: General principles EN 15267-2, Air quality — Certification of automated measuring systems — Part 2: Initial assessment of the AMS manufacturer’s quality management system and post certification surveillance for the manufacturing process EN 15267-3:2007, Air quality — Certification of automated measuring systems — Part 3: Performance criteria and test procedures for automated measuring systems for monitoring emissions from stationary sources EN 15440:2011, Solid recovered fuels — Methods for the determination of biomass content EN 19694 (all parts), Stationary source emissions — Determination of greenhouse gas (GHG) emissions in energy-intensive industries EN ISO 13833, Stationary source emissions — Determination of the ratio of biomass (biogenic) and fossil-derived carbon dioxide — Radiocarbon sampling and determination (ISO 13833) EN ISO 14064-1, Greenhouse gases — Part 1: Specification with guidance at the organization level for quantification and reporting of greenhouse gas emissions and removals (ISO 14064-1) SIST EN 19694-1:2017

EN 19694-1:2016 (E) 6 EN ISO 14956, Air quality — Evaluation of the suitability of a measurement procedure by comparison with a required measurement uncertainty (ISO 14956) EN ISO 16911-1:2013, Stationary source emissions — Manual and automatic determination of velocity and volume flow rate in ducts — Part 1: Manual reference method (ISO 16911-1:2013) EN ISO 16911-2, Stationary source emissions — Manual and automatic determination of velocity and volume flow rate in ducts — Part 2: Automated measuring systems (ISO 16911-2) 3 Terms and definitions For the purposes of this document, the following terms and definitions apply. 3.1 absolute emission absolute GHG emissions are expressed as a mass stream, for example in tonnes of CO2e per year (t CO2e/yr) 3.2 alternative fuel AF fuel materials or products used as a source of thermal energy and not classified as traditional fuel. In some industry wastes such as plastics, solvents, waste oil, end-of-life tires, etc. and different types of mixed or pure biomass fuels are used 3.3 base year historical period specified for the purpose of comparing GHG emissions or other GHG–related information over time Note 1 to entry: Base-year emissions may be quantified based on a specific period (e.g. a year) or averaged from several periods (e.g. several years). 3.4 biogenic CO2 CO2 obtained by the oxidation of biogenic carbon 3.5 biogenic carbon carbon derived from biomass 3.6 biomass material of biological origin excluding material embedded in geological formations and material transformed to fossilised material and excluding peat Note 1 to entry: Biomass includes organic material (both living and dead), e.g. trees, crops, grasses, tree litter, algae, animals and waste of biological origin, e.g. manure. 3.7 carbon dioxide equivalent, CO2e unit for comparing the radiative forcing of a GHG to carbon dioxide Note 1 to entry: The carbon dioxide equivalent is calculated using the mass of a given GHG multiplied by its global warming potential. SIST EN 19694-1:2017

EN 19694-1:2016 (E) 7 3.8 direct greenhouse gas emission emission from greenhouse gas sources that are owned or controlled by the reporting organization 3.9 greenhouse gas emission factor factor relating activity data to GHG emissions 3.10 energy indirect greenhouse gas emission GHG emission from the generation of imported electricity, heat or steam consumed by the organization 3.11 equity share percentage of economic interest in, or benefit derived from, a facility Note 1 to entry: Under this approach, an organization (corporation, group) or a company consolidates its GHG emissions according to the (pro rata) equity share it holds in each operation, i.e. according to ownership. As an exception, no emissions are consolidated for so-called fixed asset investments where a company owns only a small part of the total shares of an operation and exerts neither significant influence nor financial control; other possible exceptions relate to the economic substance of a relationship [12]. 3.12 facility single local installation, set of installations or production processes (stationary or mobile), which can be defined within a single geographical boundary, organizational unit or production process 3.13 financial control the ability of an organization to direct the financial and operating policies of an operation with a view to gaining economic benefits from its activities. Note 1 to entry: The financial control usually exists if the organization has the right to the majority benefits of the operation, or if it retains the majority risks and rewards of ownership of the operation’s assets. Under this approach, companies consolidate 100 % of the emissions of those operations over which they have financial control; as an exception, consolidation according to equity share is required for joint ventures where partners have joint financial control. 3.14 fossil carbon carbon derived from fossil fuel or other fossil source 3.15 greenhouse gas GHG gaseous constituent of the atmosphere, both natural and anthropogenic, that absorbs and emits radiation at specific wavelengths

within the spectrum of infrared radiation emitted by the Earth’s surface, the atmosphere and clouds Note 1 to entry: GHGs include carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs) and sulfur hexafluoride (SF6). SIST EN 19694-1:2017

EN 19694-1:2016 (E) 8 3.16 global warming potential GWP factor describing the radiative forcing impact of one mass-based unit of a given GHG relative to an equivalent unit of carbon dioxide over a given period of time 3.17 higher heat value HHV (= gross calorific value, GCV), often in GJ per tonne of fuel: The higher heat value includes the latent heat contained in water vapour, which is released when condensing water vapour so that all water is in liquid state. Note 1 to entry: Compare 2006 IPCC Guideline, Vol. II, Section 1.4.1.2 [10]. 3.18 greenhouse gas activity data quantative measure of activity that results in greenhouse gas emission" Note 1 to entry: Examples of greenhouse gas activity data include the amount of energy, fuels or electricity consumed or material produced. Note 2 to entry: Also referred to in the set of standards as "activity data". 3.19 greenhouse gas inventory an organization’s GHG sources and GHG emissions 3.20 greenhouse gas source physical unit or process that releases a GHG into the atmosphere 3.21 key performance indicator KPI an industry used term for a type of measure of performance; KPIs are commonly used by organizations to evaluate its success or the success of a particular activity in which it is engaged 3.22 lower heat value LHV (= net calorific value, NCV), often in GJ per ton of fuel: the lower heat value excludes the latent heat contained in water vapour 3.23 loss on ignition LOI test used in inorganic analytical chemistry, particularly in the analysis of minerals. It consists of strongly heating ("igniting") a sample of the material at a specified temperature, allowing volatile substances to escape, until its mass ceases to change SIST EN 19694-1:2017

EN 19694-1:2016 (E) 9 3.24 mass balance a relationship between input and output of a specific substance in a defined system, taking into account the formation or decomposition of that substance in the system 3.25 mixed fuels term used in this Standard for referring to fuels that are a mix of biomass and fossil fuel, i.e. fuel with a certain biogenic carbon content 3.26 3Nm normal cubic meter (at 1 013,25 hPa and 273,15 K) 3.27 operational control an organization’s full authority to introduce and implement its operating policies at an operation Note 1 to entry: This criterion is usually fulfilled if an organization is the operator of a facility, i.e. if it holds the operating license; under this approach, companies consolidate 100 % of the emissions of those operations over which they have operational control; as an exception, consolidation according to equity share is required for joint ventures where partners have joint operational control. 3.28 organization company, corporation, firm, enterprise, authority or institution, or part or combination thereof, whether incorporated or not, public or private, that has its own functions and administration 3.29 other indirect greenhouse gas emissions GHG emission, other than energy indirect GHG emissions, which are a consequence of an organization’s activities, but arises from greenhouse gas sources that are owned or controlled by other organizations 3.30 plant technical entity for production of a specific product. Note 1 to entry: A plant consists of various tools necessary to the operation of a process. 3.31 process single or multiple operations delivering a specific product or set of products Note 1 to entry: Also referred to as activity but the term activity is more largely used in activity data which are the basis of GHG estimate. 3.32 process emission emission from industrial processes including chemical and mineralogical transformations other than combustion 3.33 source stream means any of the following: SIST EN 19694-1:2017

EN 19694-1:2016 (E) 10 (a) a specific fuel type, raw material or product giving rise to emissions of relevant greenhouse gases at one or more emission sources as a result of its consumption or production; (b) a specific fuel type, raw material or product containing carbon and included in the calculation of greenhouse gas emissions using a mass balance methodology 3.34 specific emission emission expressed on a per unit output basis, for instance in kg of CO2e per tonne of product 3.35 TC total carbon, the sum of TOC and TIC 3.36 TIC total inorganic carbon: carbon, mostly bound in the mineral matter of materials (e.g. carbonates in fuel ashes) 3.37 TOC total organic carbon 3.38 traditional fuel fossil fuel defined by the International Panel on Climate Change (IPCC) guidelines, including mainly coal, petroleum coke, lignite, shale, petroleum products and natural gas 3.39 uncertainty parameter associated with the result of quantification which characterizes the dispersion of the values that could be reasonably attributed to the quantified amount Note 1 to entry: Uncertainty information typically specifies quantitative estimates of the likely dispersion of values and a qualitative description of the likely causes of the dispersion. 4 Symbols and abbreviations AMS Automated Measuring System GHG Greenhouse Gas 5 Introduction The European Commission is of the opinion that with a view to international developments like sectoral agreements, and subject to existing legislation, the work for developing a methodology for assessing direct and indirect greenhouse gas (GHG) emissions from energy intensive industry and/or products is best achieved within the European Standardisation system which offers a suitable structure and gathers the necessary high level of competence and expertise. The present standardization work is based on the results of the EC/EFTA programming Mandate M/431 to establish a programme of standards for assessing the GHG emissions in energy-intensive industries, which is a true dissemination result of the preparatory work for Mandate M/478 in terms of gap analysis of EN and ISO standards as well as existing protocols. Following this gap analysis the SIST EN 19694-1:2017

EN 19694-1:2016 (E) 11 European Commission sent in December 2010 the standardization mandate M/478 to CEN, CENELEC and ETSI for the development of European Standards in the field of greenhouse gas emissions. The standardization work is coherent with EU policies, especially with the Energy and Climate package of January 2008, and the Sustainable Consumption and Production and Sustainable Industrial Policy Action Plan COM(2008) 397. Section II of Mandate M/478 mandates the establishment of a set of EN standards, which contain harmonized and verified methods for measuring, testing and quantifying GHG emissions from five sector-specific industry sectors, and one standard on general aspects. In particular, the standards contain harmonized methods for: a) measuring, testing and quantifying GHG emissions from sector-specific sources; b) assessing the level of GHG emissions performance of production processes over time, at production sites; c) establishing and providing reliable, accurate and quality information for reporting and verification purposes. This standard deals with the general aspects and is a generic “umbrella standard” which defines common methodological issues and overall requirements, which are applicable to all sectors covered. The basic vision of this framework standard of GHG emissions for energy intensive industries is to develop by experts of energy intensive industries under the umbrella of CEN and EC (Mandate M 478) a tool establishing common verified rules for the participating industries. This standard shall enable industry to manage the GHG emissions output of the production processes and to allow performance assessment between plants and over time. The objective is to improve continuously the reduction potential of the production processes by acting on the emission performance over time. Therefore the standard contributes to competitiveness of industry and is a tool formalizing business’ contribution in providing emission reductions in their operations and in developing low carbon technology solutions to the market. Accounting and performance assessment of GHG shall be based on the principles as described in the following paragraphs. For high accuracy it has to be ensured that the quantification of GHG emissions is systematically neither over nor below actual emissions, as far as may be judged, and that uncertainties are reduced as far as practicable (see also Chapter 9). Sufficient accuracy should be achieved to enable users to make decisions with reasonable assurance as to the integrity of the reported information. All relevant issues should be addressed in a factual and coherent manner, based on a clear audit trail, to aim at transparency. Any relevant assumptions should be disclosed and appropriate references should be made to the accounting and mass balance methodologies and data sources used. Consistent methodologies should be used to allow for meaningful comparison of emissions over time. Any changes to the data, inventory boundary, methods, or any other relevant factors in the time series should be documented transparently. It should be ensured that the GHG inventory appropriately reflects the relevant GHG emissions of the reporting entity and serves the decision-making needs of users – both internal and external to the organization. The operator should account for and report on all GHG emission sources and activities within the chosen inventory boundary. To reach completeness any gaps should be avoided and any specific exclusion shall be disclosed and justified. The standard aims to meet the following additional rules. Double counting at plant, organization, group, national, and international levels should be avoided. Different drivers of emissions (technological SIST EN 19694-1:2017

EN 19694-1:2016 (E) 12 improvement, internal and external growth) should be distinguishable. Emissions may be reported in absolute as well as specific (unit-based) terms. The full range of achieved direct and indirect GHG abatements should be reflected. The standard also provides a flexible tool supporting the needs of different monitoring and reporting purposes, such as: internal management and public corporate reporting of GHG emission performance according to the production processes on a production site. The purpose of this standard is not to prescribe specific requirements for verification or certification of methods, measurements, calculations or resulting data. However, due to the nature of the issues concerned, and their wide public interest, verification and certification should be prepared for. Hence the operator should organize files and records in such a way that they are easily retrievable and traceable. Documentation of: — personnel qualifications, — methods applied, — time series of measurements performed, — calibration status of equipment used, — calculations of emissions, etc. These documents should be readily available for corporate internal verification, second party (i.e. customer) verification or third party certification if required by stakeholders. Mandate M/478 distinguishes between "Measuring, testing and quantifying for greenhouse gas (GHG) emissions (…)" and "Assessing the level of greenhouse gas emissions performance of production processes (…)". Usually performance indicators are calculated from the inventory data. Within this standard "Measuring, testing and quantifying for greenhouse gas (GHG) emissions" is understood to be the emissions inventory of a site (plant, facility) including energy flows and material flows leaving or entering the system boundaries. Typically, inventory data are absolute data. Inventory data should represent the original data set without any corrections, adaptations, etc. for example with regard to other energy indirect GHG emissions. This standard utilizes metric units. Performance assessment has to consider sector-specific conditions. Performance assessment may be based on absolute and/or (product-) specific data and may require corrections or adaptations in order to allow a fair and transparent comparison of plants. This standard is not appropriate for use of life cycle analysis and product carbon footprint. 6 System boundaries 6.1 Organizational boundaries This standard may be applied based on an organization, facility or plant. The organization may comprise one or more facilities and a facility may comprise one or more plants. Facility-level

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