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4 METHODOLOGICAL GUIDANCE PlasticsEurope accounting as set out in the GHG Protocol Scope 3 Standard2 using an ‘attri- butional’ accounting approach. The methodological requirements are to a large extent similar to those of the ISO standards mentioned above. The implementation details for the GHG Protocol Standard provide very clear and comprehensible guidance on best practice for GHG accounting at the product level. Particularly detailed information is provided on treating the subjects of recycling and allocation, as well as on land use and the sep- arate analysis of biogenic and fossil sources of carbon. The GHG Protocol issued by WRI and WBCSD also provides a number of useful clarifications, such as that regarding the generally agreed rule that double counting of emissions must be strictly avoided. WRI and WBCSD also take a firm po- sition on other aspects that are the subject of significant debate among ex- perts, particularly the exclusion of: • ‘offsets’, i.e. carbon credits that accrue from the ‘purchased’ emission re- ductions (e.g. through emissions trading or RES-E certificates). While this is the general consensus within the LCA community, it should be formu- lated explicitly as an internationally recognised rule. • weighting factors for delayed emissions, as products with long lifetimes only release CO2 (e.g. through energy recovery) many years later. There is therefore a wish to include this ‘time benefit’ into GHG accounting proce- dures. This approach has been rejected by WRI and WBCSD. However, the topic continues to be the subject of controversial discussion among experts. Since the mid 1990s, PlasticsEurope – the association of the European plastics industry – has been regularly publishing what it refers to as the ‘eco-profiles’ of different plastics and precursors. The methodological basis for analysing the life cycle of plastics from ‘cradle’ (oil and gas extraction) to ‘factory gate’ is provided in the document ‘Eco-profiles and Environmental Declarations’ (PlasticsEurope 2011). The use of CO2 as a feedstock is not explicitly treated in the document but the procedures specified for treating secondary raw mate- rials can also be applied to the situation with CO2. The secondary raw mate- rials enter the system with burdens arising from their collection, sorting and conversion, but not with burdens from any processes prior to their original production.3 2 Scope 1 of the GHG Protocol describes all direct GHG emissions including emissions from combus- tion in owned or controlled plants or equipment, Scope 2 accounts for GHG emissions associated with purchased energy (e.g. electricity, district heating); Scope 2 emissions physically occur at the facility where the energy is generated, Scope 3 covers indirect emissions, e.g. from services provided by third parties or from the producti- on of purchased materials; Scope 3 also enables product-specific GHG inventories to be compiled. 3 „Secondary raw materials enter the system with burdens due to collection, sorting and conversion of pre- and post-consumer plastic wastes.“ 288PDF Image | Chemical Processes and Use of CO2
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