Breeze GHG Accounting Methodology

Breeze is built to align strictly to the Greenhouse Gas (GHG) Protocol Corporate Standard, ensuring that emission calculations are conducted with high fidelity to globally recognized standards. The protocol provides a systematic framework, categorizing emissions into three scopes for comprehensive and accurate disclosure. Utilizing this robust best-practice methodology, the platform not only quantifies direct and indirect emissions across your entire value chain but also guarantees that the data aligns with universally accepted reporting and management practices.

Activity-data focused accounting

Breeze is designed to measure emissions using the activity data approach (including spend data) described in the GHG Protocol. Activity data, multiplied by an emission factor, equals GHG emissions.

This allows Breeze to be very flexible on the types of inputs and variety of emission factors that users may want to use in their inventory. We have templates of common sources, but users can add an unlimited variety of emission factors and data types for custom emissions calculations.

Additional note: ISO 14064-1 Compliance

Breeze is designed to align primarily with the Greenhouse Gas Protocol, but can also be used for reporting in line with ISO 14064.

ISO 14064-1 and the GHG Protocol both provide robust frameworks for measuring an organization's greenhouse gas emissions, featuring similar scope assignments and boundary rules. While they share methodological commonalities, they differentiate in approach and application: the GHG Protocol identifies, explains, and provides options for GHG inventory best practices, while ISO 14064 establishes minimum standards for compliance with these best practices.

In essence, both methodologies align in foundational principles, ensuring consistent and compatible approaches to accurate emissions reporting and management.

To report in alignment with ISO 14064-1, take the following additional considerations into account:

• Ensure complete documentation: Ensure you maintain accurate documentation/notes pertaining to boundary selection rationales, emission source identifications, and uncertainty disclosures, at minimum. You should also ensure data contributors attach invoices & proof of each key actual data point, and descriptions of estimation methodologies. In addition, information management procedures should document consideration of ownership, training, boundaries, etc. etc.

  Select and justify your base year: You should define one Reporting Year as your base year to ensure compliance with ISO reporting requirements

  Scopes: ISO only has direct (scope 1) and indirect (scope 2 & 3) emissions as categories, so ensure you report using those rather than the three scopes of the GHG protocol. In addition, as is the case with Breeze, report Biogenic emissions separately.

  • Specifically, download your Audit Report and convert Scope 1 to “Direct Emissions”, and convert Scope 2 and 3 to “Indirect Emissions”. This will ensure they are categorized in line with ISO 14064-1
• Reporting: ISO 14064-1 provides specific guidelines for the content and structure of annual GHG Inventory reports, so be sure to extract all relevant and necessary information from Breeze to develop these reports.

Still have questions about Breeze’s GHG Protocol aligned emissions calculation methodology and/or ISO compliance? Feel free to reach out to support.