isc procurement ibm’s social & environmental...combined cover the ibm-required social and the...

© 2011 IBM Corporation

- Supplier Guidance Supplement

IBM’s Social & Environmental

Management System

Requirements for Suppliers

ISC Procurement

Alexis Fields (GS) and Diana Lyon Little (CEA)

12-Apr-2011 Release v1.0

Global Supply

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Global Supply IBM’s S&EMS Requirements – Supplier Guidance Supplement – Release v1.0_041211)


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Document Purpose & Overview

S&EMS Requirements

S&EMS Reference Material

Additional Informational Resources

Table of Contents

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3

S&EMS

Guidance Module

Purpose & Overview

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4

IBM has a wide range of suppliers – both across and within the many

procured commodity families.

Some suppliers may not understand how IBM’s S&EMS supplier

requirements apply to them and, accordingly, may not clearly understand

what they need to do to comply with these requirements.

This module provides IBM’s suppliers with additional and

supplemental information to assist them in the following:

Identifying the applicability of requirements to IBM suppliers, and

Helping suppliers understand what IBM expects of them

Purpose of this Guidance Module

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5

Overview of IBM’s S&EMS Requirements for Suppliers

IBM’s suppliers provide a wide range of services and products to IBM –

and their operations range from those working out of their homes to those

with major manufacturing operations

Our suppliers are required to define, deploy, and sustain a corporate social

responsibility and environmental management system that identifies

significant aspects of the supplier's intersections with these matters.

Our suppliers’ “Intersections” between their workforce, their environment and

society will, thus, vary widely.

The Management System and programs by which we expect our suppliers to

manage these “intersections” will, thus, vary as well.

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6

Overview – cont’d

IBM’s management system requirements are relevant to ALL suppliers –

(including small or large services suppliers who do not manufacture

anything) and all suppliers need to identify their intersections with the

environment and have programs to properly manage, measure and disclose

information about them

For example, all suppliers use energy, create waste, pay salaries/benefits, etc.

Thus, the need for suppliers to respond to all eight requirements, positively or

negatively

However the degree to which these management system requirements

insect suppliers vary depending on the supplier's business.

For example, energy use and associated greenhouse gas emissions from a

service provider occupying one floor of an office building would be very

different than a supplier involving in manufacturing or transportation

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7

S&EMS

IBM Requirements for a

Social & Environmental

Management System

-- Supplier Conformance --

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Social elements of IBM’s S&EMS Supplier Requirements Our Supply Chain Social Responsibility (SCSR) program employs a comprehensive

plan across our global network of suppliers that includes the requirement that:

IBM Suppliers shall have within their management policies & practices elements that ensure working conditions in their facilities are safe, workers are treated with respect and dignity, and business operations are environmentally responsible.

The Electronic Industry Citizenship Coalition (EICC) Code of Conduct (CoC) contains provisions for such a corporate social responsibility (CSR) system and provides guidance in the five critical areas of CSR performance audited/reviewed by IBM:

Labor (Treat employees with dignity & respect)

Health and Safety (Evaluate & control exposure to hazards)

Environment (Protect the environment)

Management System (Implement management systems approach to drive solutions)

Ethics (Uphold the highest ethical standards)

IBM is adopting the EICC CoC in 2011 as its own supplier code of conduct and will eventually sunset its Supplier Conduct Principles (SCP), accordingly. IBM employs 3rd-party audit companies to audit a suppliers’ conformance to EICC & SCP standards.

All IBM suppliers will be audited against CoC or SCP provisions, production and non-production alike.

IBM suppliers should move to conform to the CoC provisions as IBM transitions away from its SCP.

A fully-executed Supplier Conduct Principles Letter Agreement (SCPLA) means you meet this requirement

Ref: EICC here> http://www.eicc.info/EICC%20CODE.htm# and SCSR here> http://www-

03.ibm.com/procurement/proweb.nsf/ContentDocsByTitle/United+States~Supply+chain+social+responsibility

http://www.eicc.info/EICC CODE.htm

http://www-03.ibm.com/procurement/proweb.nsf/ContentDocsByTitle/United+States~Supply+chain+social+responsibility



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Environmental elements of IBM’s S&EMS Supplier Requirements

Suppliers shall define, deploy, and sustain a corporate Environmental

Management System (EMS) that identifies significant aspects of the

supplier's intersections with environmental matters.

A management system is a structured framework of practices and

procedures that enables an organization to execute its operations in a

consistent and sustained manner, and includes the following components:

1. Policy (Formal statement of values and commitments)

2. Planning

3. Implementation and Operation

4. Monitoring, Checking and Corrective Action

5. Management Review

IBM encourages its suppliers to align their EMS with the ISO 14001 model.

A management system is intended to be system dependent, not people

dependent.

The system is built on the Plan, Do, Check and Act Model (see Next Page).

Ref. “Designing, Developing and Implementing a Management System: An Overview” at

http://www-01.ibm.com/webcasts/podcasts/channels/management/management_channel.shtml




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Typical EMS “Plan, Do, Check, Act” Cycle

Checking/ Corrective Actions

• Measurement and Monitoring • EMS Nonconformance and

Corrective Actions • Records

• EMS Audits

Drive for

Continuous

Improvement

Implementation

• Roles and Responsibilities

• Training and Communication

• EMS Document Control

• Emergency Preparedness

and Response

Planning

• Environmental Aspects

• Compliance

• Objectives and Targets

• Environmental Mgmt.

Programs

Environmental Policy

Management Review

Plan

Do

Check

Act

Courtesy: ISO 14001 Framework

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Designing, Developing and Implementing a Management System:

An Overview podcast is available to suppliers via IBM web-site






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Basic Considerations for defining, deploying, sustaining an EMS

Company’s ‘vision statement’ (formalized policy statement, commitment) -- what is it that the company wants to accomplish in protecting the environment?

Identify the elements of the company’s activities, products and services that intersect with its policy statement.

What are the environmental legal requirements associated with the company’s intersects?

What is the process to identify applicable legal requirements?

What documents and/or procedures are needed to control the intersects?

How is performance against requirements and processes monitored and measured?

Ensure management review, involvement and support is part of system.






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Social

Responsibility

Elements

Environmental

Responsibility

Elements

+ =

IBM Requirements announced to Tier-1 Suppliers Feb-2010

1.Deployed Corporate Responsibility (CR) and Environmental Management System (EMS)

2.Programs controlling operations that intersect w/ CR and Environmental Aspects

3.Environmental Performance is Measured

Energy, Scope 1 and Scope 2 GHG Emissions, Waste (at a minimum)

4.Numerical Environmental Targets are Set

Energy, Scope 1 and Scope 2 GHG

Emissions, Waste (at a minimum)

5.Results of Environmental Performance is Publicly Disclosed

6.Employees responsible for management of Mgmt System are trained & competent

7.Conducting Self-Assessments and Management Reviews are part of Mgmt System

8.Requirements cascaded onto suppliers that are material to goods/services provided IBM

Supply Base

S&EMS Requirements for Suppliers

Social & Environmental

Management System - Supplier Conformance Needs -

The eight (8) new S&EMS requirements represent a

continuum of prior communications to IBM Suppliers

in the realm of IBM’s Corporate Responsibility.

• SCSR Supplier Letter Apr-2004

• IBM Supplier Conduct Principles

• Supplier Conduct Principles Letter

Agreement (SCPLA)

• Supplier Improvement Plans (SIPs)

• EICC Code of Conduct (CoC)

• Supplier Environmental Evaluation

(1972)

• ISO14001 Supplier Letter -1998

• Product Environmental Compliance

(Engineering Specification 46G377, etc.)

• Carbon Disclosure Project (CDP)

Supply Chain Program

In summary, IBM Suppliers are now required to: *

1. Manage their corporate responsibility and environmental intersects in a

systemic manner

2. Measure their environmental performance and establish voluntary

improvement goals (numeric)

3. Disclose their environmental results publicly

* Suppliers are to cascade these same requirements onto their own suppliers, where

work performed is material (of consequence) to products/services provided to IBM

Note: IBM does not ask its suppliers to do anything IBM itself would not do, is not doing, or has not done itself already.

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Conforming to IBM’s S&EMS Management System Requirements

IBM’s Suppliers are required to define, deploy, and sustain a corporate-level

social responsibility and environmental management system…

This requirement could be met in the form of a single management system that

incorporates both the social and environmental aspects that IBM now requires.

This requirement could also be met with the existence of two or more separate

management systems within the supplier’s organization, where the systems

combined cover the IBM-required social and the environmental elements.

A supplier’s existing management system could be found under such headings

as Corporate Responsibility (CR), Corporate Social Responsibility (CSR),

“Sustainability”, EMS and/or some other variation of environmental, social &

governance (ESG) programs.

To implement a mgmt system that meets IBM’s S&EMS requirements, the

supplier should develop a management system inclusive of the following aspects:

• Social elements that conform to the EICC Code of Conduct (CoC) provisions

• Environmental elements that conform to the ISO 14001 Standard EMS provisions

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Applicability of S&EMS Requirements

Tier-1 Suppliers

Supplier of Services Supplier of Goods Legend> Contract

Manufacturer

Flow of

Goods &

Services

Tier 1 requires

same of Tier-2 *

Tier 2 requires

same of Tier-3 *

8 Requirements

To IBM’s

Tier-1

Tier-3 Suppliers>

Tier-2 Suppliers>

General Sourcing Councils

Production Sourcing Councils

Services Sourcing Councils

* If performing work material to the product or service being provided to IBM

Global Procurement

Tier-1 Supplier

Goods & Services

Supply Base

IBM

Corporation

IBM’s S&EMS eight (8) Requirements, applicable to all of IBM’s Tier-1 Suppliers,

are to be cascaded by the Tier-1 suppliers onto their own suppliers (Tier-2 to IBM),

if and where applicable *

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S&EMS Supplier Conformance Checklist

IBM’sS&EMS Requirements (1/2) ? IBM’s S&EMS Requirements (2/2) ?

1. Suppliers shall Define, Deploy, and Sustain a

corporate responsibility and environmental

Management System that identifies significant

aspects of the supplier's intersections with

these matters, including those articulated in

IBM's Supplier Conduct Principles and/or the

EICC Code of Conduct.

5. Suppliers shall Publicly Disclose

results associated with the voluntary

environmental goals and other

environmental aspects from the

management system, including any

regulatory fines or penalties that may

have occurred.

2. Suppliers shall Establish Programs (within

the management system) to control operations

that intersect with these matters and confirm

compliance with applicable law, regulation and

any particular contractual requirements .

6. Suppliers shall Train employees who

are responsible for performing this

work (monitoring, measuring, and/or

reporting environmental performance).

3. Suppliers shall Measure Performance

associated with supplier's significant

environmental aspects and include, at a

minimum, each of the following aspects

common to virtually all businesses: a) Energy

conservation, b) Scope 1 and Scope 2

greenhouse gas (GHG) emissions and c)

Waste management and recycling.

7. Suppliers shall Conduct Self-

Assessments/Audits, as well as

Management Reviews of their

management system.

4. Suppliers shall Set Targets to achieve positive

results associated with their significant

environmental aspects, including goals for

each of the three aspects (a, b, and c) cited in

Requirement #3 above.

8. Suppliers shall Cascade these same

requirements onto their own suppliers

who perform work material to the goods

and/or services provided to IBM.

What Suppliers

have to do to

meet IBM’s 8

Requirements

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17

S&EMS

Reference Material ISO, EMS, GHG

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IBM Suppliers must have an Environmental Management System

Defined: a supplier has identified requirements of an EMS and the

responsibilities to effectively implement, and maintain its S&EMS.

Deployed: the responsibilities defined in the EMS are being executed and

requirements are being met. This includes communicating S&EMS roles,

responsibilities and authorities to, and made them understood by, all

relevant personnel.

Sustained: the EMS is maintained to ensure its relevancy to business and

effectiveness and its implementation is ongoing.

Specifically, IBM will now requires all of its suppliers to define, deploy, and sustain

a corporate-level Environmental Management System (EMS) that identifies

significant aspects of the supplier's intersections with environmental matters.

What is meant by “Define, Deploy, and Sustain”?

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What is ISO 14001?

• ISO 14001 is one of the most widely-used EMS standard. There are,

however, other EMS frameworks…

• ISO 14001 is a generic standard. Generic means that the same

standards can be applied:

to any organization, large or small, whatever its product or service,

in any sector of activity, and

whether it is a business enterprise, a public administration, a college or

university, or a government department.

• Generic also signifies that

no matter what the supplier’s line of business or scope of activity, if it wants to

establish an environmental management system, ISO 14001 gives the

essential features needed to get started / get it done.

Adopted from: http://www.iso.org/iso/about/discover-iso_whats-different-about-iso-9001-and-iso-14001.htm

http://www.iso.org/iso/about/discover-iso_whats-different-about-iso-9001-and-iso-14001.htm

















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Greenhouse Gases (GHG)

Greenhouse Gases include the following:

1. carbon dioxide (CO2)

2. methane (CH4)

3. nitrous oxide (N2O)

4. hydrofluorocarbons (HFCs)

5. perfluorocarbons (PFCs)

6. sulfur hexafluoride (SF6)

To Measure/Manage Greenhouse Gases:

Assign Resources

Select measurement protocol/GHG accounting principles

Define inventory boundaries – organizational and operational

Identify data sources needed for selected boundaries

Calculate and report GHG emissions inventory

Use compiled data to establish objectives & targets for GHG reduction

Courtesy> The Pacific Northwest National Laboratory> http://www.hss.energy.gov/nuclearsafety/env/training/the_abcs_of_ghgs.pdf

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What are Scope 1 and Scope 2 GHGs?

GHG emissions generated directly and indirectly by an entity such as a supplier can be classified into “scopes,” based on the source of the emissions.

Scope 1 emissions are direct GHG emissions of a reporting enterprise (e.g., supplier) from sources that are owned or controlled by that enterprise.

Scope 2 emissions are indirect GHG emissions of a reporting enterprise. They account for emissions from the generation of electricity, heating and cooling, or steam generated off-site that is purchased and consumed by the enterprise.

• If a supplier purchases electricity, heating and cooling, or steam, then that supplier has Scope 2 GHG emissions and IBM requires that to be accounted for.

• Whether small or large, whether working in a home office or in a commercial office building, whether they have manufacturing facilities or not, whether they provide a product or service, virtually all suppliers use electricity.

• Electricity demand/generation/use is a major cause of CO2 GHG emissions

Scope 3 emissions: Outside of IBM’s requirements

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IBM requires only

Scope 1 and Scope 2

emissions inventory

& disclosure by its

suppliers (mainly CO2).

GHG Emission Symbol Common Source of emissions

Carbon Dioxide CO2 Electricity generation & electricity consumption, use of vehicles & small equipment

Methane CH4 Combusting fossil fuels, leaks in pipelines, landfills

Nitrous Oxide N2O Combusting fossil fuels, reaction in chemical process

Hydrofluoro-carbons HFCs Refrigerant or coolant leaks in HVAC, vehicles or compressors

Perfluoro-carbons PFCs Chemical reactions in process e.g., manufacturing semiconductors

Sulfur hexafluoride SF6 Leaks from insulating canisters installed in electricity T&D systems

Common Sources of GHG Emissions

Courtesy: The Climate Registry website> http://www.theclimateregistry.org/

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GHG

Scope

Emission

Category Common Emission Sources

Calculation

Data Sources/Needs

Scope 1 Stationary

combustion

Decomposition of coal, wood, or solid

waste- Backup Generators using diesel,

boilers, furnaces, heaters, burners, etc.

Fuel purchase records -

natural gas, fuel oil, coal

Mobile

combustion

Company Fleet using fuels: trucks,

buses, cars, airplanes, boats, ships,

barges, etc.

Fuel purchase records or

annual mileage and type

of fuel

Process

combustion

Manufacturing processes - Cement

manufacture, aluminum production etc.

Calculated annual

emissions; requires

knowledge of the process

Fugitive

emissions

Equipment leaks- refrigeration, heating,

ventilation, air conditioning, coal piles,

onsite wastewater treatment, onsite

landfills, electrical equipment losses, etc

Typically estimated based

on knowledge of the

source of emissions

Scope 2 Purchased

energy

Purchased electricity, steam, heating,

cooling, chilled water

Utility bills- organization's,

landlord's, homeowner’s

Common Sources of Scope 1 and Scope 2 GHG Emissions

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Environmental Aspects & Impacts

The “Environment” is the surroundings within which an organization

operates, including air, water, land, natural resources, plant life, animal

life, humans, and their interrelationships (i.e., where they intersect).

An “Environmental Aspect” or “Intersect” is that element of an

organization's activities, products or services that can intersect/interact

with or have an “Impact” (positive, negative or neutral) on the

environment (e.g., air, water, land).

Our suppliers are to define, deploy, and sustain a corporate social

responsibility and environmental management system that identifies

significant aspects of the supplier's intersections with these matters.

Our suppliers’ “Intersections” between their workforce, their environment and

society will, thus, vary widely.

The Management System and programs by which we expect our suppliers to

manage these “intersections” will, thus, vary as well.

(Definitions adopted from Environmental Management System Partnerships> http://www.ecologia.org/ems/ and ISO 14001)

http://www.ecologia.org/ems/

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Examples of Environmental Aspects & Environmental Impacts

25

ex. Facility Operations

Environmental Aspect Environmental Impact (or Intersection)

Office use of electronic equipment

Use of energy, generation of waste (e.g., paper,

batteries, toner cartridges)

Disposal of solvents, oil, fluorescent

lamps, and excess furniture

Land contamination and air pollution (e.g., landfill,

incineration)

Heating of buildings

Air pollution (e.g., greenhouse gases (GHG), other

air pollutants)

Motor vehicle operations (e.g., use of

gasoline, oil, rags, antifreeze, tires, and

batteries)

Generation of waste and air pollution

Custodial operations (e.g., use of cleaning

products, paper, water, energy)

Use of natural resources and contamination of land

Grounds maintenance

Use of natural resources and chemicals (e.g., use of

water, fuel, pesticides, fertilizer)

• Aspect: Cause or Input: Element of an organization’s activities, products or services which can interact with the environment

• Impact: Effect or Output: Any change to the environment, whether adverse or beneficial, resulting from an organization’s activities, products, or services

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The GHG Protocol Corporate Standard: what is it?

The GHG Protocol Corporate Standard

provides standards and guidance for any

company or organization preparing a GHG

emissions inventory.

It covers the accounting and reporting of the

six (6) greenhouse gases typically covered by

existing regulations /protocols:

carbon dioxide (CO2)

methane (CH4),

nitrous oxide (N2O),

hydrofluorocarbons (HFCs),

perfluorocarbons (PFCs),

sulphur hexafluoride (SF6).

IBM follows this GHG Protocol for accounting

its Scope 1 and Scope 2 emissions.

Source: http://www.ghgprotocol.org/standards/corporate-standard

A widely-used standard for Corporate GHG accounting and reporting.

http://www.ghgprotocol.org/standards/corporate-standard




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The GHG Protocol Corporate Standard: what’s in it?

Standards

•Organizational

Boundaries

•Operational

Boundaries

•Historic Datum

•Reporting GHG

emissions

Guidance

•Business goals and

inventory design

•Accounting for GHG reductions

•Identifying GHG sources

•Managing inventory quality

•Verification of GHG emissions

Calculation Tools

•Web-based, user-friendly,

step-by-step guidance

•Build on IPCC methodologies

•Sector-specific tools

developed in industry-led

efforts (e.g. cement, pulp &

paper, aluminum)

www.ghgprotocol.org


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Scope 1 GHG Emissions: Sample Calculation (Summary) Fuel Annual Fuel Use

(gallons) Emission Factor t CO2

t CO2

equivalent

1 boiler in Building 1: fuel is no. 2 fuel oil 500,000 X 10.15 kg CO2/gallon = 5,075

2 company cars: fuel is gasoline 10.000 X 8.91 kg CO2/gallon = 89.1

TOTAL Scope 1 GHG emissions 5,164.1

For example, a company pays for and burns fuel oil no. 2 in a boiler to heat Buidling1 in the winter. The company also

has two company cars.

What are the company’s scope 1 GHG emissions for the reporting year?

Boiler: based on the company’s purchase records to determine the amount of oil used. In this case, it was 500,000

gallons.

Cars: based on the company’s purchase records to determine the amount of gasoline used. In this case, it was 10,000

gallons.

Multiply each fuel use amount by the respective emission factor to obtain GHG emissions in CO2-equivalents.

Emission factors may be obtained from publicly available sources such as U.S. Energy Information Administration .

Adding Scope 1 GHG emissions from boiler and 2 cars you get the total Scope 1 emissions for the company

Raw Data

Fuel Use Scope 1 GHG

Emissions

GHG

Emission

Factor

Sources for emissions coefficients

• The Greenhouse Gas Protocol Initiative Calculation Tools (http://www.ghgprotocol.org/)

• EPA AP-42 emission factors (http://www.epa.gov/ttn/chief/ap42/)

• Department of Energy – Energy Information Administration (http://www.eia.doe.gov/)

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Scope 2 GHG Emissions: Sample Calculation (Summary) Electricity Annual electricity

consumption (MWh)

Emission

Factor t CO2

t CO2equivalent

Purchased Electricity for Building 1 1,000 X 0.924/MWh = 924

Electricity used by Building 2 1,500 X 0.289/MHw = 433.5

TOTAL Scope 2 GHG emissions 1357.5

For example, a company operates out of two office buildings. Building 1 is owned and Building 2 is leased.

Building 1: the company purchases electricity from a utility company and receives a month electricity bill.

Building 2: the landlord charges the company for actual electricity used each month for building 2.

What are the company’s scope 2 emissions for the reporting year?

First there is the electricity that the company purchases from the power utility. In this example, it is 1,000 MWh per year

based on electric bills the company received. This is multiplied by the emission factor to obtain GHG emissions in CO2-

equivalents. Emission factors may be obtained from your utility provider or other publicly available sources such as U.S.

Energy Information Administration .

Similarly, scope 2 GHG emissions can be calculated for Building 2. You may receive your electric usage from the

landlord, in this case, 1,500 MWh per year

Adding Scope 2 GHG emissions from the 2 buildings, you get the total emissions from electricity use by the company

Raw Data

Electricity

Use

Scope 2 GHG

Emissions

GHG

Emission

Factor

Sources for emissions coefficients

• The Greenhouse Gas Protocol Initiative Calculation Tools (http://www.ghgprotocol.org/)

• EPA AP-42 emission factors (http://www.epa.gov/ttn/chief/ap42/)

• Department of Energy – Energy Information Administration (http://www.eia.doe.gov/)

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Scope 2 GHG Emissions: Sample Calculation (Details)

Step: Example calculation: 1. Identify sources a) Purchased electricity for Building 1

b) Electricity used by Building 2 2. Select calculation approach Use documented emission factors (most common). Obtain emission factors from any of the following:

Your electricity provider; or

Regional electric grid factor (usually publicly available from government or regulatory agencies); or

National electric grid factor (usually publicly available from government or regulatory agencies); or

U.S. and International emission factors for electricity consumption may be obtained from the U.S. Energy Information Administration at URL: http://www.eia.doe.gov/oiaf/1605/emission_factors.html

3. Collect data and choose emission factors

Data

a) Determine megawatt hour (MWh) of electricity purchased

for the year. Obtain this from your electricity bill. For this

example, let’s say the company used 1,000 MWh and the

building is located in Australia.

b) Determine the megawatt hours of electricity your landlord

billed you. This may be in the rent statement, a utility bill

or a separate statement from your landlord. For this

example, we will use 1,500 MWh and the location of the building is in Belgium.

Emission Factor

a) Use the emission factor you obtained from your

electricity provider or other recognized source. In

this example, let’s use 0.924 metric tons CO2/MWh.

b) In this example, we will use the emission factor of 0.289 metric tons CO2/MWh.

4. Calculate emissions Multiply the amount of electricity with the respective emission factor to obtain the amount of CO2 emitted resulting

electricity consumption during the year:

a) Building 1: 1,000 MWh x 0.924 metric tons CO2/MWh = 924 metric tons CO2 b) Building 2: 1,500 MWh x 0.289 metric tons CO2/MWh = 433.5 metric tons CO2

5. Roll-up data to company level

Adding emissions from electricity used by both buildings to arrive at the total Scope 2 GHG emissions for the company: 924+ 433.5 = 1357.5 metric tons CO2.

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Additional Resources – Offices & Small Businesses • A Model Environmental Management System for a Small Business

http://www.epa.gov/sectors/pdf/finishing_ems_all.pdf

• Developing a Company-Wide GHG Inventory for a Small Business

http://www.epa.gov/climateleaders/smallbiz/footprint.html

http://www.epa.gov/climateleaders/documents/resources/lowemitter_guidance.pdf

• Working 9 to 5 on Climate Change: An Office Guide (for small, office-based organizations)

http://www.wri.org/publication/working-9-to-5-on-climate-change

• Greenhouse Gas Emissions from a Typical Passenger Vehicle

http://www.epa.gov/otaq/climate/420f05004.htm

• Oregon State University GHG Emissions Measurement & Reporting

http://oregonstate.edu/sustainability/measurement-reporting

• Calculating your GHG emissions from Company Flights

http://www.epa.vic.gov.au/climate-change/carbon-management/Worksheet_3-Flights.pdf

• Calculating your GHG emissions from Office Paper consumption

http://www.epa.vic.gov.au/climate-change/carbon-management/Worksheet_4-Paper.pdf

• Calculating your GHG emissions from Refrigerants

http://www.epa.vic.gov.au/climate-change/carbon-management/Worksheet_1-Refrigerants.pdf

• Business Carbon Emissions Calculator

http://calculator.futureclimate.com.au/calculator/business/

http://www.epa.gov/sectors/pdf/finishing_ems_all.pdf

http://www.epa.gov/climateleaders/smallbiz/footprint.html

http://www.epa.gov/climateleaders/documents/resources/lowemitter_guidance.pdf














http://www.epa.gov/otaq/climate/420f05004.htm

























http://calculator.futureclimate.com.au/calculator/business/

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Additional Resources – cont’d

• Measuring Greenhouse Gas Emissions from Office Waste

http://www.epa.gov/climatechange/wycd/waste/measureghg.html

• US Environmental Protection Agency (EPA) EMS Guidance

http://www.epa.gov/ems/

• Environmental Management Systems in China

http://www.unep.or.jp/ietc/focus/cn-EMS.doc

• The ACUPCC Reporting System (American Colleges & Universities)

http://www.presidentsclimatecommitment.org/

• Guidance on how UK organizations should measure and report GHG

http://www.defra.gov.uk/environment/climate/sectors/business/

• EMS: An Implementation Guide for Small and Medium-Sized Organizations

http://www.epa.gov/owm/iso14001/ems2001final.pdf

• Environmental Management Systems in the Private Sector

http://www.trc.govt.nz/Environmental-management-in-the-private-sector/

• Implementing EMS in the Hotel Industry

http://www.devalt.org/da/esb/iesg/docs/hotel%20manual.pdf

• ISO 14001 Step-by-Step Implementation Guide Toolkit (Sample Pages)

http://www.aecos.co.uk/Toolkit_Sample_Pages.pdf

http://www.epa.gov/climatechange/wycd/waste/measureghg.html






http://www.presidentsclimatecommitment.org/






















http://www.devalt.org/da/esb/iesg/docs/hotel manual.pdf

http://www.devalt.org/da/esb/iesg/docs/hotel manual.pdf





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isc procurement ibm’s social & environmental...combined cover the ibm-required social and the...

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