Emissions Quantities, Boundaries & Evidence
Stage A, Market foundations. Level 1 of 10.
How an emissions quantity is defined, bounded, measured and evidenced before any trade or claim rests on it.
118 chapters · 11 modules · every chapter one 8 to 10 minute explainer · builds on: Course 01
One chapter is one idea taken to the point of use
Each chapter covers one idea to the point where you can use it, and comes two ways: a narrated explainer, and a deep dive audio discussion of around thirty minutes that works the same material at depth.
Self-paced throughout, and the same chapters can be taught as a cohort. Chapters run in order: each one assumes only what the chapters before it taught, and capability belonging to a later course is named and deferred rather than half-covered.
11 modules · 118 chapters
Open any module for its full chapter list, in teaching order.
M0 What an Emissions Quantity Is Ch 1-12
- Why Most Tonnes Are Constructed, Not Observed
- Carbon Dioxide Equivalent as a Common Denominator
- The Greenhouse Gases a Carbon Desk Actually Meets
- Global Warming Potential and the Horizon It Assumes
- When the Multiplier Set Is Revised, History Moves
- Measured, Calculated and Estimated Are Three Different Numbers
- A Counterfactual Tonne Is Not a Measured Tonne
- Reductions, Avoided Emissions and Removals as Quantity Types
- Absolute Tonnage Against an Intensity Ratio
- The Four Questions Behind Any Stated Tonnage
- The Vocabulary of Quantification
- How a Quantity Gets Built, Module by Module
M1 Whose Emissions: The Organisational Boundary Ch 13-23
- The Consolidation Question Comes Before Any Arithmetic
- Equity Share Consolidation
- Financial Control Consolidation
- Operational Control Consolidation
- One Group, Three Boundaries, Three Totals
- Joint Ventures and the Gap Between Partners
- Leased Assets and Who Reports the Tonne
- Outsourced Operations and Contracted Labour
- A Trading Entity With Almost No Assets
- Acquisitions, Divestments and a Moving Boundary
- Restating a Base Year After a Structural Change
M2 Direct, Indirect and Value Chain Boundaries Ch 24-34
- Direct and Indirect Releases as a Reporting Device
- Direct Releases: Four Families of Source
- The Tonne Inside a Purchased Megawatt Hour
- The Grid Average Method for Purchased Energy
- The Contractual Method and the Instrument It Reads
- Why One Buyer Legitimately Reports Two Figures
- Upstream Value Chain Categories in Outline
- Downstream Categories and the Use of Sold Products
- Screening the Value Chain for What Matters
- The Same Tonne in Two Companies' Books
- Where the Reporting Categories Break Down
M3 The Installation and Site Boundary Ch 35-44
- The Regulated Installation as a Unit of Account
- Drawing the Fence Line
- The Source Stream Register
- Minor Sources and the De Minimis Argument
- Aggregation: When Several Units Are One Installation
- Imported and Exported Heat
- Carbon Dioxide Transferred Out Rather Than Released
- Shared Infrastructure, Two Permits
- Commissioning, Shutdown and a Boundary That Moves Mid-Year
- Reconciling a Site Boundary to a Corporate One
M4 Period, Vintage and Place Ch 45-53
- The Reporting Period and What Falls Inside It
- Dated by Combustion, Not by Invoice
- Opening and Closing Stock at the Period Edge
- Vintage: The Year Stamped on a Unit
- Annual, Monthly and Near-Real-Time Figures
- Where the Tonne Was Released
- A Source That Two Jurisdictions Both Claim
- Reopening a Period Already Closed
- Choosing a Base Year, and the Rolling Alternative
M5 Activity Data: The Primary Input Ch 54-64
- Activity Data Is the Number Everything Multiplies
- Metering Gaseous Fuel at a Site
- Weighing and Dipping: Solid and Liquid Quantities
- The Invoice as Activity Data
- Net and Gross Calorific Value
- Converting Volume to Mass to Energy
- Sampling and Analysing a Fuel Batch
- Missing Data and the Substitution Rule
- Two Meters, One Stream, Double Counted
- Reconciling Activity Data to the Financial Ledger
- One Month of Activity Data, Assembled
M6 Emission Factors and Conversion Ch 65-76
- What an Emission Factor Encodes
- Default Factors Against Site-Specific Factors
- Carbon Content and the Chemistry Behind the Factor
- Oxidation Factors and the Carbon That Never Burns
- Biomass and the Conditional Zero
- Mixed and Blended Fuels
- Process Releases and the Mass Balance Method
- Fugitive Releases and the Factor Nobody Meters
- Grid Factors and the Residual Pool
- Factor Hierarchies and Tier Requirements
- When a Published Factor Is Updated
- Selecting Factors for One Mixed Site
M7 Measurement Instead of Calculation Ch 77-85
- Measuring the Stack Instead of the Fuel
- A Continuous Monitoring System, Component by Component
- Availability, Downtime and Data Capture Rates
- Calibration, Drift and the Annual Check
- Predictive and Parametric Monitoring
- Finding and Sizing a Methane Leak
- Remote Observation as Evidence
- Choosing a Method Under an Obligation
- When the Measured and Calculated Figures Disagree
M8 Uncertainty, Materiality and Quality Ch 86-95
- Every Quantity Carries an Uncertainty
- Combining Uncertainties Through a Multiplication
- Accuracy and Precision Are Not the Same
- The Misstatement a Verifier Will Tolerate
- Conservativeness as a Deliberate Bias
- Significant Figures and Manufactured Precision
- Tiers as an Uncertainty Budget
- Reporting a Range and a Point Together
- An Uncertainty Statement a Counterparty Can Read
- What Better Data Cannot Fix
M9 The Monitoring Plan and the Data Trail Ch 96-106
- The Monitoring Plan as the Governing Document
- Writing the Plan: Structure and Content
- The Named Data Owner
- Segregation of Duties Around a Reported Figure
- Version Control and Approved Method Changes
- Data Lineage From Instrument to Report
- The Evidence Pack Behind One Tonne
- Retention, Storage and Retrieval of Records
- Systems That Hold the Quantity
- Internal Review Before Anyone Else Looks
- Non-Conformities and the Corrective Action Record
M10 Evidence Under Challenge, and the Limits Ch 107-118
- What an Assurance Engagement Actually Tests
- Limited and Reasonable Assurance Compared
- The Site Visit, the Sample and the Walkthrough
- Reading a Qualified Opinion
- Recalculation and Restatement Policy
- Defending a Quantity, Part One: Boundary and Period
- Defending a Quantity, Part Two: Data and Factors
- Defending a Quantity, Part Three: Uncertainty and Evidence
- One Site's Annual Quantity, End to End
- The Simplifications Built Into This Account
- What Quantification Cannot Establish
- Where the Deferred Quantity Threads Resume
The brochure gives each of these 118 chapters a paragraph on what it covers and what you can do once you have worked through it.
This is course 2 of twenty
It stands alone, and it is also the entry point to the Emissions and Carbon Desk Academy pathway.