Embodied Emissions Accounting

1.0 Introduction

This module (Independent components of Isometric Certified Protocols which are transferable between and applicable to different Protocols.) describes how suchembodied emissions (Life cycle GHG emissions associated with production of materials, transportation, and construction or other processes for goods or buildings.) should be considered for Carbon Dioxide Removal (CDR) projects (An activity or process or group of activities or processes that alter the condition of a Baseline and leads to Removals or Reductions.), as part of project greenhouse gas (GHG) accounting. Embodied emissions refer to the life cycle GHG impacts associated with the production of materials, consumables, equipment, buildings and infrastructure related to the project. This includes GHG emissions that occur as the result of energy usage or other emissions during the manufacture of the equipment and materialmaterials manufactureused shouldin bea accounted forprocess. 

This module applies to all carbon removalCDR pathways (A collection of Removal or Reduction processes that have mechanisms in common.), ensuring a consistently rigorous standard in how embodied emissions (Life cycle GHG emissions associated with production of materials, transportation, and construction or other processes for goods or buildings.) are quantified and reported between different carbonCDR removal projects (An activity or process or group of activities or processes that alter the condition of a Baseline and leads to Removals or Reductions.) and approaches.

2.0 System Boundaries

FullA cradle-to-grave GHG Statement (​​ConsideringA impactsdocument atsubmitted eachalongside stageClaimed Removals and/or Reductions that details the calculations associated with a Removal or Reduction, including the Project's emissions, Removals, Reductions and Leakages, presented together in net metric tonnes of aCO₂e product'sper lifeRemoval cycleor Reduction.) must be prepared for projects, fromincluding the time natural resources are extracted from the ground and processed through each subsequent stageconsideration of manufacturing, transportation, product use, and ultimately, disposal.)GHG Assessment (The process by which allembodied emissions associated with aproject Project'sactivities.

Embodied Removalemissions ormust Reductionbe process, including leakages, are accounted for.) is required by this moduleconsidered as specifiedpart inof Sectionthe 3, which necessitates accountingassessment for embodiedall emissionsGHG of equipmentsources, materials,sinks and facilitiesreservoirs built(SSRs) forrelevant to the project, as set out in the relevant protocol. TheFull analysis must include full-life cycle emissions from raw materials extraction through to product end-of-life must be considered for all embodied emissions.

Equipment that must be included in the life cycle GHG emissions calculations includes all equipment produced, constructed, utilized and disposed of for the CDR project. Where appropriate, this includes all equipment and support systems related to storage monitoring (see the protocol's (A document that describes how to quantitatively assess the net amount of CO₂ removed by a process. To Isometric, a Protocol is specific to a Project Proponent's process and comprised of Modules representing the Carbon Fluxes involved in the CDR process. A Protocol measures the full carbon impact of a process against the Baseline of it not occurring.)Storage (Describes the addition of carbon dioxide removed from the atmosphere to a reservoir, which serves as its ultimate destination. This is also referred to as “sequestration”.) Module for further details). Embodied emission calculations associated with vehicles are detailed in the Transportation Emissions Accounting Module.

3.0 Calculation of CO2eEmbodied, REmissons

3.1 Calculation Approach

Section 3 can also be followed for a batch [math: n], or for a reporting period [math: RP].

3.1.12 Allocation to removals

CalculationsEmbodied emissions may relate to multiple removals as part of embodiedthe same project and therefore may be amortized and allocated to removals. An example of this is project infrastructure that is established at the start of the project.

Embodied emissions may be allocated to removals in the following ways, to be selected and justified by the projectProject proponentProponent (The organization that develops and/or has overall legal ownership or control of a Removal or Reduction Project.):

• as a one time deduction from the first removal (The term used to represent the CO₂ taken out of the atmosphere as a result of a CDR process.s)verified (A process for evaluating and confirming the net Removals and Reductions for a Project, using data and information collected from the Project and assessing conformity with the criteria set forth in the Isometric Standard and the Protocol by which it is governed. Verification must be completed by an Isometric approved third-party (VVB).) after the activity (An activity or process or group of activities or processes that alter the condition of a Baseline and leads to Removals or Reductions.) generating CO₂e emissions, that accounts for the entire project lifetime1 embodied CO2e (The amount of CO₂ emissions that would cause the same integrated radiative forcing or temperature change, over a given time horizon, as an emitted amount of GHG or a mixture of GHGs. One common metric of CO₂e is the 100-year Global Warming Potential.) emissions.
• over the anticipated project lifetime as annual emissions, calculated as the total embodied emissions divided by the project lifetime¹. Temporal allocations must include the replacement of any equipment or materials if expected component lifetime is shorter than the project lifelifetime.
• per output of product (i.e., per ton CO₂e removed) based on estimated total production amount over lifeproject of facilitylifetime or equipment lifetime. This approach enables allocation of embodied emissions to projects that account for total CO₂e removals on a batch basis.

The anticipated project lifetime of the facility should be based on reasonable justification and should be included in the Project Design Document (PDD) (The document that clearly outlines how a Project will generate rigorously quantifiable Additional high-quality Removals or Reductions.) to be assessed as part of project validation (A systematic and independent process for evaluating the reasonableness of the assumptions, limitations and methods that support a Project and assessing whether the Project conforms to the criteria set forth in the Isometric Standard and the Protocol by which the Project is governed. Validation must be completed by an Isometric approved third-party (VVB).). The anticipated design life of equipment must be based on manufacturer information or best practice industry guidance.

Allocation of embodied emissions to removals must be reviewed at each Crediting Period (The period of time over which a Project Design Document is valid, and over which Removals or Reductions may be Verified, resulting in Issued Credits.) renewal and any additional embodied emissions over the original expectation must be accounted for (e.g. if a one time deduction was made), or adjustments made (e.g. if emissions allocated on a per output of product basis).

If the Project Proponent is not able to comply with the allocation schedule described in the PDD, for example due to e.g. changes in delivered volume or anticipated project lifetime, the Project Proponent should notify Isometric as early as possible in order to adjust the allocation schedule for future removals. If that is not possible, the Reversal (The escape of CO₂ to the atmosphere after it has been stored, and after a Credit has been Issued. A Reversal is classified as avoidable if a Project Proponent has influence or control over it and it likely could have been averted through application of reasonable risk mitigation measures. Any other Reversals will be classified as unavoidable.) process will be triggered in accordance with the Isometric Standard, to account for any remaining embodied emissions.

In situations where storage infrastructure is shared among multiple entities, the Project Proponent must allocate percentage of the embodied emissions of that storage infrastructure proportional to the mass of stored material to the total storage capacity of that infrastructure.

3.23 Calculation of CO₂e_{Embodied, R}

Indirect Greenhouse Gas (GHG) emissions may occur as the result of energy usage or other emissions during the manufacture of the equipment and materials used in a process. Such emissions are calculated in a variety of ways, typically based on emission factors (An estimate of the emissions intensity per unit of an activity.) from life cycle analyses for various manufacturing processes or production of specific types of equipment or materials. These embodied emissions must be accounted for in a full GHG Assessment (The process by which all emissions associated with a Project's Removal or Reduction process, including leakages, are accounted for.) of CO2e removals and presented in the GHG Statement (A document submitted alongside Claimed Removals and/or Reductions that details the calculations associated with a Removal or Reduction, including the Project's emissions, Removals, Reductions and Leakages, presented together in net metric tonnes of CO₂e per Removal or Reduction.).

Equipment that must be included in the life cycle GHG emissions calculations includes all equipment produced, constructed, and utilized explicitly for the CO2e removal project. This includes all equipment and support systems related to storage monitoring (see the protocol's (A document that describes how to quantitatively assess the net amount of CO₂ removed by a process. To Isometric, a Protocol is specific to a Project Proponent's process and comprised of Modules representing the Carbon Fluxes involved in the CDR process. A Protocol measures the full carbon impact of a process against the Baseline of it not occurring.)Storage (Describes the addition of carbon dioxide removed from the atmosphere to a reservoir, which serves as its ultimate destination. This is also referred to as “sequestration”.) Module for further details). Embodied emission calculations associated with vehicles are detailed in the Transportation Emissions Accounting Module.

Embodied emissions calculations must include all life cycle stages of the product, consumable, building or infrastructure asset, as defined by ISO (A worldwide federation (NGO) of national standards bodies from more than 160 countries, one from each member country.) 21930² and EN15804 and as referenced in the GHG Protocol supplement³, including:

• A1-A3 - Product Stage (includes raw material sourcing, transport to manufacturing facility and manufacturing)
• A4-A5 - Construction Stage (includes transport to project site and installation at site)
• B1-B5 & B7 - Use Stage (includes use, maintenance, repair, replacement, refurbishment and refurbishmentwater consumption)
• C1-C4 - End of Life Stage (includes demolition of building, transport to end of life, waste processing and final disposal or scenarios for these life cycle stages)

Operational energy and water use emissions (stages B6-B7) should be accounted for in separateline projectwith emissionsthe calculationsEnergy (seeUse SectionAccounting 7 of applicable protocols for calculation details)Module.

For certain projects, consumable materials used in the process may need to be accounted for in terms of embodied carbon, which are not regular or continuous inputs (examples include catalysts, heat transfer oils or coolants). These types of consumables should be accounted for under embodied emissions calculations presented here.

Embodied emissions should be calculated based on embodied emissions factors for specific materials or equipment provided via:

• independently verified life cycle assessments for the material or product completed in accordance with ISO 14040 or similar guidelines
• an environmental product declaration (EPD) for a material or product completed and independently verified in accordance with ISO 14025, ISO 21930, EN 15804 or equivalent standards. This includes product EPDs as well as industry-wide EPDs.

Embodied emissions may be calculated based on, in order of preference:

• number / weight of each product or material used for the project and a corresponding EPD with embodied emissions per unit
• number / weight of each product or material used for the project and a representative emission factors from EPD, life cycle analyses or emissions factors databases, including USLCI database, Ecoinvent, ICE Database, and other published and peer-reviewed databases of embodied emissions factors
• overall total cost of equipment and facilities for the project and cost based embodied emission factors

Emissions calculations, including the emissions factors used, must be reflectiverepresentative of the time period in which the activities took place.

The calculations should utilize approaches outlined in the Sector Supplement for Measuring and Accounting for Embodied Emissions in the Built Environment: A Guide for measuring and reporting embodied emissions using the Greenhouse Gas Protocol version 1.1 - November 2021, specifically Chapter 7: Identifying Products within Project Boundary in determining the list and inventory of equipment, products, and materials used in the manufacturing, construction, and installation of the project facility and equipment and Chapter 8: Identifying Data Sources and Collecting Data for selecting and utilizing appropriate emission factors for such products and equipment.

4.0 Required Records & Documentation

Project proponents will be responsible for collecting sufficient documentation to submit these calculations. The following records should be maintained to demonstrate the data sources and emission calculations associated with embodied emissions.:

• product, material, and equipment inventory for equipment and facilities produced, constructed, utilized by and atdisposed of as part of the project facility. The inventory should specify each equipment item, and emission factors associated with the calculation of embodied emissions, to include material makeup of product and weight of each material, such as steel, aluminum, concrete.
• specific embodied carbon emission factorfactors used, including⁴:
  • data source
  • specific factor used
  • product name which matches the product inventory
  • for EPD sources, product manufacturer name matches Product Inventory
  • product type / category
  • EPD Expiration Date
  • verification record of LCA and EPD (external third party or other)

5.0 Acknowledgements

Isometric would like to thank following contributors of this module:

• Tim Hansen (350 Solutions)

Isometric would like to thank following reviewers of this module:

• Grant Faber (Carbon Based Consulting)

6.0 Definitions and Acronyms

Independent components of Isometric Certified Protocols which are transferable between and applicable to different Protocols.

A collection of Removal or Reduction processes that have mechanisms in common.

Life cycle GHG emissions associated with production of materials, transportation, and construction or other processes for goods or buildings.

An activity or process or group of activities or processes that alter the condition of a Baseline and leads to Removals or Reductions.

​​ConsideringA impacts at each stagecollection of aRemoval product'sor lifeReduction cycle,processes fromthat thehave timemechanisms naturalin resources are extracted from the ground and processed through each subsequent stage of manufacturing, transportation, product use, and ultimately, disposalcommon.

TheA processdocument bysubmitted whichalongside allClaimed emissionsRemovals and/or Reductions that details the calculations associated with a Removal or Reduction, including the Project's emissions, Removals, Reductions and Leakages, presented together in net metric tonnes of CO₂e per Removal or Reduction.

A document that describes how to quantitatively assess the net amount of CO₂ removed by a process. To Isometric, includinga leakagesProtocol is specific to a Project Proponent's process and comprised of Modules representing the Carbon Fluxes involved in the CDR process. A Protocol measures the full carbon impact of a process against the Baseline of it not occurring.

Describes the addition of carbon dioxide removed from the atmosphere to a reservoir, arewhich accountedserves foras its ultimate destination. This is also referred to as “sequestration”.

The organization that develops and/or has overall legal ownership or control of a Removal or Reduction Project.

The term used to represent the CO₂ taken out of the atmosphere as a result of a CDR process.

A process for evaluating and confirming the net Removals and Reductions for a Project, using data and information collected from the Project and assessing conformity with the criteria set forth in the Isometric Standard and the Protocol by which it is governed. Verification must be completed by an Isometric approved third-party (VVB).

An activity or process or group of activities or processes that alter the condition of a Baseline and leads to Removals or Reductions.

The amount of CO₂ emissions that would cause the same integrated radiative forcing or temperature change, over a given time horizon, as an emitted amount of GHG or a mixture of GHGs. One common metric of CO₂e is the 100-year Global Warming Potential.

The document that clearly outlines how a Project will generate rigorously quantifiable Additional high-quality Removals or Reductions.

A systematic and independent process for evaluating the reasonableness of the assumptions, limitations and methods that support a Project and assessing whether the Project conforms to the criteria set forth in the Isometric Standard and the Protocol by which the Project is governed. Validation must be completed by an Isometric approved third-party (VVB).

The period of time over which a Project Design Document is valid, and over which Removals or Reductions may be Verified, resulting in Issued Credits.

The escape of CO₂ to the atmosphere after it has been stored, and after a Credit has been Issued. A Reversal is classified as avoidable if a Project Proponent has influence or control over it and it likely could have been averted through application of reasonable risk mitigation measures. Any other Reversals will be classified as unavoidable.

An estimate of the emissions intensity per unit of an activity.

A document submitted alongside Claimed Removals and/or Reductions that details the calculations associated with a Removal or Reduction, including the Project's emissions, Removals, Reductions and Leakages, presented together in net metric tonnes of CO₂e per Removal or Reduction.

A document that describes how to quantitatively assess the net amount of CO₂ removed by a process. To Isometric, a Protocol is specific to a Project Proponent's process and comprised of Modules representing the Carbon Fluxes involved in the CDR process. A Protocol measures the full carbon impact of a process against the Baseline of it not occurring.

Describes the addition of carbon dioxide removed from the atmosphere to a reservoir, which serves as its ultimate destination. This is also referred to as “sequestration”.

A worldwide federation (NGO) of national standards bodies from more than 160 countries, one from each member country.

7.0 Relevant Works

Brightworks Sustainability & WAP Sustainability. (2022). Sector Supplement for Measuring and Accounting for Embodied Emissions in the Built Environment. https://ghgprotocol.org/sites/default/files/wri-embodied-emissions-sector-supplement-2022_1.pdf

EcoInvent. (2013). Overview and methodology Data quality guideline for the ecoinvent database version 3. https://ecoinvent.org/wp-content/uploads/2020/10/dataqualityguideline_ecoinvent_3_20130506\_.pdf

International Organization for Standardization. (2006). ISO 14040:2006 Environmental management --- Life cycle assessment --- Principles and framework. https://www.iso.org/standard/37456.html

International Organization for Standardization. (2006). ISO 14044:2006 Environmental management --- Life cycle assessment --- Requirements and guidelines. https://www.iso.org/standard/38498.html

International Organization for Standardization. (2008). Evaluation of measurement data --- Guide to the expression of uncertainty in measurement (ISO JGCM GUM). https://www.iso.org/sites/JCGM/GUM/JCGM100/C045315e-html/C045315e.html?csnumber=50461

International Organization for Standardization. (2011). ISO 14066:2011 Greenhouse gases --- Competence requirements for greenhouse gas validation teams and verification teams. https://www.iso.org/standard/43277.html

International Organization for Standardization. (2017). ISO 21930:2017 Sustainability in buildings and civil engineering works --- Core rules for environmental product declarations of construction products and services. https://www.iso.org/standard/61694.html

International Organization for Standardization. (2017). ISO/IEC 17025:2017 General requirements for the competence of testing and calibration laboratories. https://www.iso.org/standard/66912.html

International Organization for Standardization. (2019). ISO 14064-2:2019. Greenhouse Gases - Part 2: Specification With Guidance At The Project Level For Quantification, Monitoring And Reporting Of Greenhouse Gas Emission Reductions Or Removal Enhancements. ISO. https://www.iso.org/standard/66454.html

International Organization for Standardization. (2019). ISO 14064-3:2019. Greenhouse gases --- Part 3: Specification with guidance for the verification and validation of greenhouse gas statements. ISO. https://www.iso.org/standard/66455.html

International Organization for Standardization. (2022). ISO 9300:2022 Measurement of gas flow by means of critical flow nozzles. https://www.iso.org/standard/77401.html

Isometric. (n.d.). Isometric --- Glossary: Defining the terms that appear regularly in our work. Isometric. https://isometric.com/glossary