國際溫室氣體減量認證驗證程序與發展趨勢介紹

© 2005 Det Norske Veritas GHG Project Validation & Verification, Rev.0, 2005.01.17

國際溫室氣體減量認證驗證程序與發展趨勢介紹

簡偉華技術總監DNV 大中華區氣候變化服務


課程摘要

國際間 GHG 減量計畫之查驗與查證需求UNFCCC

EU ETS

GHG 減量計畫之查核查驗 (validation)

查證 (verification) 與驗證 (certification)

產業溫室氣體排放查證程序與要求簡介


UNFCCC 之附件一國家 - Annex I countries

UN Framework Convention on Climate Change聯合國氣候變化綱要公約

Annex I countries( 工業化國家 )

承諾將減少其 GHG 排放量

Annex I

Non-Annex I countries( 開發中國家 )


京都議定書 (Kyoto Protocol)

GHGCO2 、 CH4 、 N2O 、 HFC 、 PFC 、 SF6

2008-2012 年 5 年年平均回歸至 1990 年水平以下 5.2%區域減量目標

美國 : -7%歐盟 : -8%日本 : -6%加拿大 : -6%澳大利亞 : +8%俄羅斯聯幫 : 0所有 Annex B 締約國 : -5.2%

京都議定書將於 2005.02.16 生效


國際間之 GHG 排放標準計算

被允許的排放量 (AAU)

京都議定書之目標值

1990 年排放量

預計達成之排放減量

A 國家20

10年實際排放量

排放減量之需求

B 國家

實際排放量

可交易之 AAU


清潔發展機制 - Clean Development Mechanism (CDM)

附件 I/B

出資者

執行者資助 CDM 計畫

認可之排放減量單位

CERs


附件 I/B 附件 I/B

出資者執行者

資助 JI 計畫

ERUs

減少排放單位

共同減量 - Joint Implementation (JI)


1990 2000 2010 2020

80

100

120

指標排放目標量

可以銷售排放額度

A 國家

B 國家

必須購買排放額度

排放額度交易市場目前排放量

國際排放權交易 - Emission Trading (ET)


第三者查核 - The Third Party

第一者計畫投資者計畫執行者

排放額度供應者

DNV

認證單位

規範與準則 ( 標準 )

信任與信心 ?

第二者買方

第三者


第三者查核 - Baseline and Credit (CDM & JI)

年

GH

G 排

放量

[t C

O2-

eq]

BAU 排放基礎值

改善計畫之排放量

額外之排放減量

改善計畫

改善計畫量測所得之排放基礎值

需被查證之數量


第三者查核 - Cap & Trade (ET)



基礎年之 GHG 排放值

許可排放值

第 x 年之 GHG 排放值

可交易之排放量


GHG 減量計畫之查核需求

計畫設計

登錄

執行

監督

查驗

報告

查證

驗證

計畫執行前

計畫執行後查驗 : validation查證 : verification驗證 : certification


查驗、查證及驗證之目的

查驗 (validation)CDM 之強制要求， JI 之自願性要求由獨立的指定經營實體 (Designated Operational Entity, 簡稱 DOE)

計畫之設計基礎值與額外性方法學

檢驗並提供客觀證據，以確保所有預計達成的實際、可量測、額外性以及長期之排放減量要求均具體存在。

查證 (verification)審查並確認計畫或操作績效如監督計畫或報告議定書所描述之要求根據事先確定的準則，藉由檢驗及客觀證據，來確認已達成之實際、可量測、額外以及長期之排放減量值

驗證 (certification)為確認操作過程或計畫已達成某一特定要求之結果的書面化保證證書為驗證之書面結果之一證書應描述計畫所達成之實際、可量測、額外以及長期排放減量之認可排放減量單位 (CERs)


結果

查驗觀點 (Opinion)

( 例 ) In our opinion, the project as planned is likely to achieve the estimated emission reductions as given in the project design documentation…The project will be recommended by DNV for registration with the UNFCCC.

查證聲明書 (Statement)

( 例 ) Based on the information that was presented to DNV and evaluated by DNV, it is our opinion that 498,710 tons of CO2-equivalents have been abated by the project during the years 1993 - 1999.

驗證證書 (Certificate)


CDM 與 JI 之認可與驗證機制


CDM 組織架構

UNFCCC 缔约國會議 (COP/MOP) Conference of Parties to the UNFCCC

Meeting of the Parties to the Kyoto Protocol ( COP/MOP)

CDM 執行理事會CDM Executive Board (CDM-EB)

認可專家組Accreditation Panel

林業工作組Afforestation and Reforestation Working Group/Panel

方法學專家組Methodology Panel

小型計畫專家組Small scale CDM Panel


CDM-EB 之組成與執掌

CDM 執行理事會（ EB ）是在 COP/MOP 下負責 CDM活動之機構CDM-EB 由 10 位專家組成

5 位分别代表五個聯合國官方區域

非洲、亞洲、拉丁美洲、加勒比海地區、中東歐、OECD 國家

1 位來自小島國組織2 位來自附件Ⅰ國家2 位來自非附件Ⅰ國家。

CDM-EB 之執掌批准建議的基準線與監測方

法學認可經營實體 (OE ）維護 CDM 註冊處 (CDM

registry )

簽發 CERs


指定經營實體 (DOE) 之任務

CDM 計畫查證Validation of CDM projects

計畫註冊送件Presentation of projects for registration

監測報告查證Verification of monitoring reports

推薦 CERs 之簽發Recommendation for CER issuance.


CDM-EB 對 OE 認可之產業別

Sector 01 Energy industries (renewal - / non-renewable resources)Sector 02 Energy distributionSector 03 Energy demandSector 04 Manufacturing industriesSector 05 Chemical industriesSector 06 ConstructionSector 07 TransportSector 08 Mining/mineral productionSector 09 Metal production Sector 10 Fugitive emissions from fuels (solid, oil and gas)Sector 11 Fugitive emissions from production and consumption of

halocarbons and sulphur hexafluorideSector 12 Solvent useSector 13 Waste handling and disposalSector 14 Afforestation and ReforestationSector 15 Agriculture


DOE 認可現況

目前 CDM-EB 已認可 4 個 DOEsDNV (11 sectors - 1, 2, 3, 4, 5, 6, 7, 10, 11, 12 and 13)TÜV Süd GRUPPE (3 sectors - 1, 2 and 3) JQA (7 sectors - 4, 5, 6, 7, 7, 10, 11 and 12)SGS (7 sectors - 4, 5, 6, 7, 7, 10, 11 and 12)

20 個申請實體 (applicant entity, AE)Asahi and Co. British Standards Institution (BSI) BVQI Holdings Ltd. ChuoAoyama PwC Research Institute Corporation (CSRI)) Clouston Environmental Sd. Bhd. Conestoga Rovers & Associates Limited. (CRA) ERM Certification and Verification services Limited. (ERM CVS) Japan Audit and Certification Organisation for Environment and Quality Japan Consulting Institute (JCI) KPMG Certification B.V. Nexant Inc Spanish Association for Standardisation and Certification(AENOR) SGS UK Ltd. (SGS = Société Générale de Surveillance) The Korea Energy Management Corporation (Kemco) Tohmatsu Evaluation and Certification Organization (TECO) TÜV Anlagentechnik GmbH URS Corporation LimitedPricewaterhouseCoopers Certification B.V. (application withdrawn)

資料來源 : http://cdm.unfccc.int/DOE/list


查驗作業之相關方 - Validation

Solid lines indicate contractual relationships. Dashed lines indicate possible communication channels during validation.Note: Other relationships are possible.

諮詢顧問

計畫主辦國之 DNA

指定經營實體指定經營實體(DOE)(DOE)

計畫提出方

查驗作業合約

計畫實體計畫實體 CDM EB /

JI SC

締約國之利害相關者或 NGOs

地方利害相關者


CDM 計畫週期

設計

查驗 / 註冊監督

查證 / 驗證

簽發 CERs

PP: 計畫參與方

DOE: 指定經營實體

EB: CDM 執行理事會

CER: 認可之排放單位


CDM 查驗程序 - Validation Process

查驗報告草案

Draft Validation Report

查驗小組遴選Validation Team

Selection

選擇計畫查驗單位ValidatorSelection

簽訂查驗合約Validation Contract

Establishment

準備計畫文件Develop ProjectDocumentation

完成矯正措施要求Resolution of Corrective

Action Requests

最終查驗報告與意見Final Validation

Report and Opinion

背景調查

Background Investigations

文件審查

Document Review

追蹤訪查

Follow-up Interviews

EB 批准之方法學

EB Approval ofMethodologies

利害相關者公聽

Public Stakeholder Comment Process (30 days)

向 EB 註冊 Registration

of project

基準線與監測

方法學審查

Baseline & Monitoring Methodology Check


CDM 查證準則 - Validation Criteria

計畫主辦國之要求Host country criteria

京都議定書準則Kyoto Protocol criteria

馬拉喀什決議 Marrakech Accords modalities

執行理事會之決定Decisions by the CDM EB

計畫活動之特定準則Project specific criteria

方法學之特定準則Methodology specific criteria


查驗之一般性原則

完整性 Completeness

精確性 Accuracy

可比性 Comparability

透明性 Transparency


查驗議定書 - Validation Protocol

Validation Protocol Table 1: Mandatory Requirements for CDM Project Activities

Requirement Reference Conclusion Cross reference

The requirements the project must meet.

Gives reference to the legislation or agreement where the requirement is found.

This is either acceptable based on evidence provided (OK), a Corrective Action Request (CAR) of risk or non-compliance with stated requirements or a request for Clarification (CL) where further clarifications are needed.

Used to refer to the relevant checklist questions in Table 2 to show how the specific requirement is validated. This is to ensure a transparent Validation process.

Validation Protocol Table 2: Requirement Checklist

Checklist Question Reference Means of verification (MoV)

Comment Draft and/or Final Conclusion

The various requirements in Table 1 are linked to checklist questions the project should meet. The checklist is organised in seven different sections. Each section is then further sub-divided. The lowest level constitutes a checklist question.

Gives reference to documents where the answer to the checklist question or item is found.

Explains how conformance with the checklist question is investigated. Examples of means of verification are document review (DR) or interview (I). N/A means not applicable.

The section is used to elaborate and discuss the checklist question and/or the conformance to the question. It is further used to explain the conclusions reached.

This is either acceptable based on evidence provided (OK), or a Corrective Action Request (CAR) due to non-compliance with the checklist question (See below).A request for Clarification (CL) is used when the validation team has identified a need for further clarification.

Validation Protocol Table 3: Resolution of Corrective Action Requests and Requests for Clarification

Draft report clarifications and corrective action requests

Ref. to checklist question in table 2

Summary of project owner response

Validation conclusion

If the conclusions from the draft Validation are either a Corrective Action Request or a Clarification Request, these should be listed in this section.

Reference to the checklist question number in Table 2 where the Corrective Action Request or Clarification Request is explained.

The responses given by the Client or other project participants during the communications with the validation team should be summarised in this section.

This section should summarise the validation team’s responses and final conclusions. The conclusions should also be included in Table 2, under “Final Conclusion”.


查證作業之相關方 - Verification

查證員查證員計畫提出方

查證作業合約

計畫實體計畫實體CDM EB /

JI SC

Solid lines indicate contractual relationships. Dashed lines indicate possible communication channels during validation.Note: Other relationships are possible.


查證程序 - Verification Process

查證小組遴選Verification

Team Selection

選擇查證單位Verifier Selection

簽訂查證合約Establish Contract

查證報告Verification

Report

文件審查Desk Review, including publicising

the monitoring report

驗證並公開驗證報告Certification and

publicising of Certification Report

EB 簽發 CERs Issuance of CERs by

Executive Board

現場審查On-Site

Assessment


Risk Based Assessment Approach

報告範圍

GHG 目標 GHG 報告要求

GHG 排放

瞭解控制風險的管理系統

識别其他風險

追蹤審查

查證意見改善要求

瞭解計畫運作之基本要求

瞭解數據產生系統與可能之風險

瞭解計畫之運作瞭解監督之需求

總覽客戶 GHG數據來源、計算方向及報告系統

瞭解客户每年之結構性主要變更


報告風險

完整性 Completeness排放源的遺漏 Omission of a source錯誤的定義邊界 Incorrectly defined boundary泄漏的影響 Leakage effects

精確性 Accuracy重複計算 Double counting重要數據的大量人工轉換 Significant manual transfer of key data不正確的排放因子 Inappropriate use of emission factors缺乏路逕稽核 Lack of audit trail 重要量測 / 監測設備缺乏作業管制或本質不確定性Lack of operational control or inherent uncertainties over key measurement/monitoring equipment數據管理控制不佳 Poor management control over the data

一致性 Consistency未文件化 /未說明之方法學變更Undocumented/unexplained methodology changes or other changes


查證意見


實質性 - Materiality

實質性乃為檢測重要的温室氣體資訊是否被遺漏或誤陳述，並對報告資訊使用者之決定可能造成之潛在影響之涉獵。

2.Materiality

4. Quality of

Evidence

1.Monitoring

plans and

records

3. Coverage

Opinion


簽發 CERs

EB 在收到簽發申請之 15 天內簽發 CERs

EB 將指示 CDM 註册處簽發特定數量之 CERs扣除總 CERs 的的 2% 作為 CDM 管理收益分成 (CDM Levy)

根據締約國與計畫參加者之要求，撥交剩餘之 CERs到其之帳戶內

原則上 CERs 之簽證期間自計畫註冊後開始算起但自 2000 年到第一個 CDM 計畫註冊 (2004.11) 期間開始之 CDM 計畫活動並於 2005.12.31 前向 EB 申請註冊者，其CERs 之認證期間可追溯至該計畫活動開始之日後 (但不早於 2000.01.01)


簽發審查 - Issuance Review

如計畫活動參與者或至少 3 名 EB 成員要求審查已建議之 CERs僅限於對其 DOE 之方法、要求與能力進行審查

若收到此類審查要求， EB 應於其下一次會議中討論並決議是否重審或簽發該筆 CERsEB 應在在其決議完成 30天內完成必要之重審EB 應通知計畫參與者其是否簽發該筆 CERs 之決定


歐盟排放權交易之查核要求


European Directive 2003/87/EC

European Directive on Emission Trading (EU ETS)From 2005.01.01 companies from sectors / installations in the EU and accession countries must limit their CO2 emissions to allocated levels in 2 periods (2005-2007 & 2008-2012)

Energy SectorCombustion (>20 MW thermal input), excluding combustion of hazardous or municipal wasterMineral oil refineriesCoke ovens

Metals SectorMetal ore roasting or sintering installationsPig iron and steel

Minerals sectorCementLimeGlassCeramics

OthersPulpPaper

The EU ETS may cover emission credits from JI & CDM projects into EU allowance in the period of 2008-2012.


Cap & Trade

Cap (via NAP)

Baseline Year

Cap (via NAP)

EmissionsYear X

Baseline Year

EmissionsYear X

Year X Year X

Company/Installation A

Company/Installation B

€ XXX

Allowances

tCO2/y


EU Emission Trading Scheme

GovernmentCO allocations2

Company with emission permit

-----Emission monitoring &

reporting-----

EmissionTrading

- buy- sell

Yearly handoverof allowances

corresponding toverified

emissions

Independentverification of emissions

Loseallowances

OK

NO


EU ETS 目前所涵蓋之製程數Country Installations

Germany 3.000

France 1.500

UK 1.500

Italy 1.900

Netherlands 335

Belgium 325

Spain 600

Portugal 200

Greece 150

Denmark 350

Sweden 300

Finland 300

Ireland 100

Austria 230

Luxemburg 13

Country Installations

Poland 1100

Czech Rep. 420

Slovakia 300

Hungary 300

Slovenia 100

Estonia 50

Latvia 90

Lithuania 50

Cyprus 20

Malta 10

Norway 120

Switzerland 50

TOTAL 13.413


IET

EEA

EEA

EU 25

EU-15

JapanRussia

Other umbrella

EU ETS 之中長期意圖


EU 國家產業之對策

一般性查核行政管理對分配額度進行瞭解與回應瞭解排放資訊及符合性差異建立並實施監測計畫獲得排放相關許可開立並管理註冊帳戶準備並提交已查證之排放報告 (每年 3月底前 ) 瞭解帳戶情形與稅務篩選現有合約 ( 排放許可之所有權，如 JI 之情況 ) 定義責任 (符合性、交易及監測等 ) 設計 /調整並實施程序與內控

辨識市場定位並訂定策略預估內部減排成本與所需時間根據計畫排放量訂定分配額度模型比較內部減排成本與現有及預期市場價格以最佳之經營策略設計交易與投資替代案


EU ETS 對產業之衝擊

贏家輸家

碳密集度低碳成本較競爭對手之低

碳密集度高碳成本較競爭對手之高產

業市

場

國家與 KP同步•取得較高之分配額市場先機•從買賣分配額市場中獲利

國家較 KP慢需花費較高之成本取得分配額之

滿足

分配額市

場

市場佔有率

分配額


Baseline Year

Cap (via NAP)

EmissionsYear X

Cap (via NAP)

Baseline Year

EmissionsYear X

Year X Year X

Company/Installation A Company/Installation B

€ XXX

Allowances

tCO2/y

Independent 3rd Party

Verification

EU ETS 之查證要求


查證步驟

會計與報告系統查核

排放基準線查證

目前排放盤查之審查

年度排放盤查之審查


EU 監測與報告指導綱要

The EU Monitoring and Reporting Guidelines

The guideline comprises XI annexes:Annex I: general guidelines

Annex II: guidelines for combustion emissions

Annex III – XI: activity specific guidelines

Mineral Oil Refineries

Coke Ovens

Metal Ore Roasting & Sintering Installations

Production of Pig Iron and Steel incl. continuous casting

Production of Cement Clinker

Production of Lime

Manufacturing of Glass

Manufacturing of Ceramic Products

Paper and Pulp producing Installations



Annex I: General Guidelines, sections:

1. Introduction2. Definitions3. Monitoring and Reporting Principles4. Monitoring5. Reporting6. Retention of Information7. Quality Assurance and Control8. Emission Factors9. List of CO2 neutral biomass10. Determination of activity-specific data and factors11. Reporting Format12. Reporting Categories


EU 監測與報告指導綱要Introduction Each monitoring methodology shall be approved by the competent authority (and again after any change to the monitoring methodology applied to an installation) before the start of the reporting period.

Jan 2005, start monitoring

OKApproval monitoring methodology by Competent

Authority

Operator to prepare detaileddescription of monitoring

methodology

NO

Mar 31th 2006, submit verified emission report

Verification



IntroductionSimplified overview of the verification process:

Monitoring Report

Copy GHG permit

Other Relevant info

Monitoring Methodology ~ permit

Principles & Report ~ Guidelines

section 3

VerificationReport/Statement

Complete?

No

Yes


查證活動

EU Directive, Annex V, Verification Methodology:

1. Risk analysis

2. Process Analysis

3. Risk Analysis

4. Report

1.Strategic Analysis

Statement

4. Close Out

2. Process Analysis

3. Verification & Testing


查證活動 - 工作手冊

Strategic Analysis

Process Analysis

Remaining Verification Procedures and Reporting

Close Out

D1. Data Management Systems and Controls (I dentification of risks associated with controls over GHG reporting processes)

D2. GHG calculation procedures (Mapping of the data generation,

aggregation/consolidation and reporting Process. I dentif ying reporting risks and

associated controls,)

D2. Control Testing (Testing the operation of the key

controls identified to enable us to place reliance on these controls to detect and correct any significant misstatements in the reported data.)

E1. Verification “Substantive” Testing (Consider procedures such as re - performance of Calculations, agreeing to source etc)

D3. Remaining Area’s of Uncertainty (Based on the information flow analysis and control testing, iden tif y the remaining

areas of uncertainty which require further “substantive” testing )

F. Verification conclusions and reporting (Complete the “site score - card”. Collate the improvement requirements)

G. H. Close Out (Any High priority fi ndings identified during the site visit will be followed up

and a fi nal Scorecard issued)

-

A. Site overview

B. Emission Breakdown

C. Sampling Strategy

E2. Movements Analysis


查證報告

From the work book, notes and evidence prepare the DNV GHG Report using template.

Opportunity to provide added value through improvement opportunities.

Report and statement are DNV product.

EU Directive, Annex V

11. The verifier shall prepare a report on the validation process stating whether the report [from client of emissions] is satisfactory. This report shall specify all issues relevant to the work carried out. A statement that the report is satisfactory may be made, if in the opinion of the verifier, the total emissions are not materially misstated


聲明書之簽發

DNV Independent technical review of:

DNV GHG work book and

DNV GHG Report

Participant Emissions Report

Participant Permit

Issue Verification Statement

Request for statement approved


補充資料

UNFCCC網站http://unfccc.int

IETA (International Emission Trading Association)Validation & Verification Manual for CDM & JI Projects

http://www.ieta.org/VVM/VVM_4.htm

The EU Emission Trading Schemehttp://europa.eu.int/comm/environment/climat/emission.htm

European Pollutant Emission Registerhttp://www.eper.cec.eu.int/


敬請指教 ………

簡偉華Technical Director,

DNV Climate Change Services, Greater China

Tel: +86-21-6278 8086 x 3585

Fax: +86-21-6278 8090

Mobile: +86-1350 168 0405

E-Mail: [email protected]

Website: www.dnv.com

張芳賓Climate Change Project Manager, DNV Taiwan

Tel: +886-2-8253 7800

Fax: +886-8253 7666

Mobile: +886-918 297 210

E-Mail: [email protected]

Website: www.dnv.com.tw

國際溫室氣體減量 認證驗證程序與發展趨勢介紹

Documents

國際溫室氣體減量認證驗證程序與發展趨勢介紹