Climate Change

Part 1: U.S. SEC Guidance for Financial Disclosures on Climate Change

Apr 3rd, 2010 | By

This is the first of a three-part series that examines the recent U.S. SEC Guidance on financial disclosures related to climate change. This article reviews accounting basics that will help readers better understand the context of the SEC Guidance.



U.S. EPA Issues Mandatory Greenhouse Gas Reporting Rule

Mar 31st, 2010 | By
U.S. EPA Issues Mandatory Greenhouse Gas Reporting Rule

On October 30, 2009, the United States Environmental Protection Agency (USEPA) published its final rule regarding the mandatory reporting of greenhouse gas (GHG) emissions. Effective January 1, 2010, suppliers of fossil fuels or industrial greenhouse gases, manufacturers of vehicles and engines, and facilities that emit 25,000 metric tons or more per year of GHG emissions
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New Ontario Greenhouse Gas Reporting Regulation

Jan 9th, 2010 | By
New Ontario Greenhouse Gas Reporting Regulation

On December 1, 2009, Ontario filed its final Greenhouse Gas Emissions Reporting Regulation (O. Reg. 452/09) under the Environmental Protection Act. All prescribed facilities in 26 categories will be required to collect emissions data, but only those that emit 25,000 tonnes of carbon dioxide equivalent (CO2e) or more per year are subject to the annual reporting requirements. The first emissions report, covering the 2010 calendar year, is due by June 1, 2011. Beginning with the 2011 reporting year, the emissions data must be verified by an accredited third party.



Climate Change Emission Factors

Jan 9th, 2010 | By
Climate Change Emission Factors

This article provides helpful links for obtaining climate change emission factors and related information.



COP15 – What Happened and What Didn’t

Jan 9th, 2010 | By
COP15 – What Happened and What Didn’t

The fifteenth meeting of the Conference of Parties (COP15) in Copenhagen, Denmark left many people wondering, “What, if anything, was accomplished?” This article summarizes key decisions and unresolved issues.



How to Calculate a Carbon Footprint – Part 2

Jan 3rd, 2010 | By
How to Calculate a Carbon Footprint – Part 2

A carbon footprint, or corporate Greenhouse Gas (GHG) Inventory, is an accounting of a company’s operational emissions. This two-part series explains how to calculate an organization’s carbon footprint.



How to Calculate a Carbon Footprint – Part 1

Jan 1st, 2010 | By
How to Calculate a Carbon Footprint – Part 1

A carbon footprint, or corporate greenhouse gas (GHG) inventory, is an accounting of a company’s operational emissions. This four-part series explains how to calculate an organization’s carbon footprint. A climate change glossary and table of emission factor resources are also provided.



Climate Change Glossary

Jan 1st, 2010 | By
Climate Change Glossary

Definitions for commonly used climate change terms are provided below.