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4 METHODOLOGICAL GUIDANCE Carbon footprint of products: ISO/TS14067 • The system boundaries, which define the processes to be included in the analysis of the product, typically cover the entire product life cycle (‘cra- dle-to-grave’) though the study can be limited to certain sections of the life cycle if this compatible with the goal and scope of the study. • A life cycle assessment is a relative approach structured around a func- tional unit to which all statements and calculations relate. • LCAs must only be used to make comparisons between things that can be meaningfully compared. If two systems to be compared lead to different impacts, they have to be harmonised, for example by system expansion (one way of doing this is to issue credits). Overall, the LCA methodology chosen must be transparent and must be consistent with the specified goal and scope. This is particularly important when allocations are made. Allocations become necessary when a process or system generates more than one product output or when co-products or residues from other product systems are used as input materials. The Technical Specification ISO/TS 14067 on quantifying carbon footprints of products (CFP) is based on the approach set out in the LCA standard ISO 14040/44. A CFP is essentially nothing more than an LCA that focuses on the impact category greenhouse gas effect. However, ISO/TS 14067 provides more concrete methodological guidance on those aspects specifically rele- vant to calculating a carbon inventory and includes a more detailed treat- ment of GHG emissions and removals than that given in ISO 14040/44. For example, ISO/TS 14067 requires that fossil and biogenic carbon sources be treated separately (6.4.9.2), which is essentially the same as requiring that biogenic CO2 should always be included in the analysis. If a biological sys- tem removes CO2 from the atmosphere (e.g. through the growth of biomass), this would be accounted for as a ‘negative emission’ at the beginning of the product’s life cycle that counters the later positive emission (release of CO2) at the end of the life cycle. In such cases the carbon balance for such biogenic sources is zero. However, if the final emission does not occur (permanent re- moval), the negative emission remains and the net carbon balance would be characterised as a carbon sink. In carbon accounting terms, the technical removal of CO2 from the atmos- phere behaves like the biological system that ISO/TS 14067 is concerned with. So the accounting method specified in ISO/TS 14067 can also be ap- plied to technical systems. 286PDF Image | Chemical Processes and Use of CO2
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