After setting the Paris Agreement in 2015, larger companies have increasingly more an essential role in evaluating their environmental impact, understand how large their emissions are and setting their climate targets. Companies can follow different environmental reporting tools such as GRI reporting, CDSB Framework, among others. When calculating the level of emissions, companies are following GHG Protocols corporate standard in understanding their direct and indirect emissions, consisting of Scope 1, 2 and 3 emissions. Scope 1 emissions refer to direct emissions from the company's own or controlled resources. Scope 2 emissions are indirect emissions from the generation of purchased energy. Scope 3 emissions are those indirect emissions that happen in the value chain of the company in both upstream and downstream activities. This thesis was conducted to screen Fiskars Group's Scope 3 emissions the first time and suggest some improvements to reduce them. Fiskars Group is the oldest Finnish based company producing consumer goods used in the home, in the kitchen and interior decoration and different outdoor activities. Products associated with Fiskars Group are their orange handled scissors, Alvar Aalto Glass vases, pots, and pans, among others. The GHG Protocol's Scope 3 emissions framework consists of 15 different categories of which certain categories were included and some categories that were not applicable were excluded. The focus in this study was to calculate the CO2-eq emissions the different categories produces, thus excluded other GHG emissions. The studied categories included Fiskars Group's purchased goods & services, transportation, business travel, employee commuting, upstream leased assets, among others. Within the purchased goods, the main materials of the company were studied in more depth concerning their environmental impact and recyclability. Different emission factors were used in the calculations based on online search. The results showed that the purchased goods and services and upstream transportation caused the most significant missions. The results are mainly caused by having generous use of steel, aluminum, and plastics in the purchased goods & services category. Upstream transportation and distribution include emissions from air, sea, road and parcel transportation. Purpose of this study was to understand how much the indirect Scope 3 emissions contribute to the overall emissions of Fiskars Group; the screening could be enhanced in the future. The company might consider implementing Science-Based Targets, which is a method for larger companies to set their emissions reductions targets. / Efter att Parisavtalet hade fastställts 2015 har större företag fått en allt mer väsentlig roll i att utvärdera deras miljöpåverkan, förstå betydelsen av deras utsläpp och sätta upp klimatmål. Företag kan följa olika typer av miljörapporteringsverktyg, så som GRI-rapportering och CDSB ramverk, bland andra. När beräkningar för utsläppsnivån görs på företag, följer de GHG-protokollens företagsstandard för att förstå sina direkta och indirekta utsläpp, vilka är indelade i scope 1, 2 och 3-utsläpp. Scope 1-utsläpp avser direkta utsläpp från företagets egna eller kontrollerade resurser. Scope 2-utsläpp är indirekta utsläpp som produceras genom inköp av energi. Scope 3-utsläpp är de indirekta utsläpp som förekommer i företagets värdekedja i både uppströms- och nedströmsaktiviteter. Denna avhandling genomfördes för att screena Fiskars Groups Scope 3-utsläpp första gång och föreslå några förbättringar för att minska dessa. Fiskars Group är det äldsta finländska företaget som producerar konsumentvaror som används i hemmet, i köket och i både inredning och olika utomhusaktiviteter. Produkter som ofta associeras med företaget är deras saxar med det ikoniskt orangea handtaget, Alvar Aalto glasvaser, krukor och kokkärl, bland andra.GHG-protokollets ramverk för utsläpp från Scope 3 består av 15 olika kategorier, av vilka vissa kategorier av vilka vissa kategorier ingick och vissa kategorier som inte var tillämpliga utesluts. Fokus ligger i denna studie på att beräkna koldioxidutsläppen som de olika kategorierna producerar, och studien utesluter därmed beräkning av andra typer av utsläpp. De studerade kategorierna inkluderade bland annat Fiskars Groups köpta varor och tjänster, transport, affärsresor, pendling av anställda och hyrda tillgångar. Inom de inköpta varorna studerades huvudmaterialet i företaget mer ingående vad gäller deras miljöpåverkan och återvinningsbarhet. Olika utsläppsfaktorer användes i beräkningarna, som baseras på online sökningar. Resultaten visade att de köpta varorna och tjänsterna, upphandlad uppströms och nedströms transpororsakade de mest stecken utsläppen. Detta resultat orsakas främst av att man använder en stor mängd stål, aluminium och plast i kategorin köpta varor och tjänster. Uppströms transport och distribution inkluderar utsläpp från luft, sjö, väg och pakettransport. Eftersom syftet med denna studie var att förstå Scope 3-utsläppen på en högre nivå, kunde förutsättningarna för framtida screening förbättras. Företaget kan överväga att implementera Science-Based Targets, som är en metod för större företag att sätta upp sina utsläppsminskningsmål.

En undersökning genomfördes för att hjälpa Epiroc att redovisa utsläpp från Scope 3 som till stor del kommer från leverantörstillverkning. Resultatet skulle levereras i form av utsläppsfaktorer som beskriver koldioxidutsläpp per vikt av ett material. Undersökningen skulle vara representativ för de nuvarande globala tillverkningsförhållandena och ta hänsyn till nyckelregionens procentuella andel av tillverkningen jämfört med den globala hastigheten per material. Baserat på en förstudie av befintliga forskningsdokument, hade de utsläppsfaktorerna som hittats en noggrannhet över 80% vilket uppfylldes genom att inkludera global tillverkningsgrad. / An investigation was conducted to help Epiroc account for Scope 3 emissions which largely come from supplier manufacturing. The result was to be delivered in form of emission factors which describe carbon dioxide emissions per weight of a material. The investigation was to be representative of current global manufacturing conditions and consider key region’s percentage of manufacturing compared to the global rate, per material. Based on a pre-study of existing research papers, the data that was obtained to represent the emission factors of materials used in Epiroc’s SED machines had an accuracy above 80%, which was fulfilled by including global manufacturing rate.

Under senare år har företag bemötts av ökade krav och förväntningar på att arbeta mer hållbart och att redovisa sitt hållbarhetsarbete. Det finns däremot inga konkreta krav och definitioner i befintliga ramverk för hållbarhetsredovisning, vilket skapar tolkningsutrymme. Studien ämnar till att tillföra djupare förståelse för komplexiteten av hållbarhetsredovisning samt upplysa problematiken kring befintliga ramverk. Rapporten belyser även svårigheten att jämföra företagens övergripande hållbarhetsarbete samt identifiera orsaker till detta. Studien genomfördes genom att undersöka fastighetsföretag som förhåller sig till lagen om hållbarhetsredovisning och hur de redovisar sitt hållbarhetsarbete gällande växthusgasutsläpp i enlighet med GHG-protokollet. Metoden för uppsatsen är kvalitativ, där en abduktiv ansats har tillämpats. En kvalitativ innehållsanalys har genomförts där fastighetsföretags hållbarhetsrapporter har analyserats. Semistrukturerade intervjuer har även genomförts där respondenter valts ut genom ett målstyrt urval. Resultatet gav att då det inte finns en standardiserad process för hållbarhetsredovisning, så uppstår en diskrepans, vilket gör det utmanande att jämföra företag sinsemellan. Detta kan ha flera orsaker, bland annat val av beräkningsmetodik, areaenhet, basår, basvärde, avgränsningar, tillgång till data, emissionsfaktorer, och avslutade projekt. Studien belyser det faktum att vidlyftiga ramverk lämnar utrymme för egen tolkning och att det krävs kunskap för att förstå komplexiteten bakom rapportering av växthusgasutsläpp. Somliga nyckeltal är jämförbara, men en del indikatorer och mått har olika definitioner vilket resulterar i att företagen själva får tolka hur dessa bör redovisas. GHG-protokollet är den mest vedertagna redovisningsstandarden för växthusgasutsläpp, studien visar dock att det trots detta inte är möjligt att göra en rättvis jämförelse av företags övergripande hållbarhetsarbete, även om de utgår från samma ramverk. / In recent years, companies have been faced with increased demands and expectations to work more sustainable and to report on their sustainability performance. It is expected that the companies give an account of their sustainability activities. However, the definition and requirements regarding the current framework are comprehensive which leads to interpretation. The study aims to provide a deeper understanding of the complexity of sustainability reporting and to shed light on the problems surrounding existing frameworks. The study was carried out by examining real estate companies' compliance with the law of sustainability accounting and how they report their sustainability performance regarding greenhouse gas emissions in accordance with the GHG Protocol. The study uses a qualitative method with an abductive approach. A qualitative analysis has been conducted in which real estate companies' sustainability reports have been examined. Semi structured interviews have been conducted, where respondents have been selected by targeted selection. The results showed that since there is no standardized process for sustainability reporting, a discrepancy arises which makes it challenging to compare companies. This may be due to several reasons, including choice of calculation method, unit of area, base year, base value, boundaries, availability of data, emission factors, and completed projects. The current frameworks concerning sustainability reports are comprehensive which leaves room for interpretation. Indicators and measures are viewed differently by the companies which lead to noticeable differences and interpretations in the sustainability reports. The GHG protocol is the most established global and universal accounting standard for greenhouse gas emissions. However, the protocol is not specifically designed for real estate activities though the protocol has much potential. As of today, there is a current point at issue regarding the framework of how to execute a sustainability report. Consequently, it is not possible to make a fair comparison of companies’ overall sustainability performance even if the sustainability reports are executed accordingly to the GHG protocol.

O objetivo desta dissertação é estimar os impactos econômicos de cenários de políticas climáticas para o Brasil. Mais especificamente, pretende-se através de um modelo de equilíbrio geral computável verificar como algumas variáveis econômicas respondem à simulação de algumas políticas de mitigação de mudanças climáticas por parte do Brasil. Para tal propósito, utilizou-se o modelo Emissions Prediction and Policy Analysis EPPA do MIT, o qual é um modelo dinâmico-recursivo, multi-regional que representa a economia mundial. Os principais resultados revelaram que a introdução de metas de redução de emissões a partir de 2015, possibilita uma redução expressiva das emissões de GEEs do país, com destaque para a redução proveniente de desmatamento. Quanto ao nível de atividade econômica verificou-se que o sacrifício a ser realizado em termos de perdas do PIB não se mostrou expressivo, o que pode ser explicado por uma matriz energética intensiva em fontes de energia limpa. Em termos de bem-estar, observou-se que a inclusão de metas de redução do desmatamento, como as representadas pela política CP1 trouxeram perdas modestas em bem-estar para o Brasil, ou seja, o esforço no sentido de enquadramento com as metas de Copenhague é benéfico, pois as perdas de bem-estar serão relativamente pequenas, caso o país continue o ritmo de redução em emissões previsto para 2020. / The objective of this dissertation is to estimate the economic impacts of climate policy scenarios for Brazil. More specifically, it is intended through a computable general equilibrium model to see how some economic variables respond to the simulation of some policies to mitigate climate change by Brazil. For this purpose, it was used the Emissions Prediction and Policy Analysis model EPPA, from the MIT, which is a dynamic-recursive model, multi-regional that represents the world economy. The results reveal that the introduction of the targets for reducing emissions from 2015, allows an expressive reduction of GHG emissions in the country, notably the reduction from deforestation. Regarding the level of economic activity showed that the sacrifice being made in terms of GDP loss was not significant, which can be explained by an energy-intensive sources of clean energy. In terms of welfare, it was observed that the inclusion of the targets for reducing deforestation, such as those represented by the policy CP1 brought modest losses in welfare for Brazil, namely the effort to frame the goals of Copenhagen is beneficial, because the loss of welfare will be relatively small if the country can continue the pace of reduction in emissions in 2020.

À travers l'analyse de la politique climatique à l'échelle intercommunale, la question est aujourd'hui de savoir si le cadre règlementaire apparaît à la fois juridiquement efficace et effectif dans la réalisation des objectifs intercommunaux d'atténuation des émissions de gaz à effet de serre et d'adaptation au changement climatique. Cette analyse prend pour objet d'étude la constitution du plan climat de la Métropole Aix-Marseille-Provence, institution concernée par un ensemble des réformes territoriales, et ce notamment dans la construction de sa politique climatique métropolitaine / Through the analysis of the legal components of the climate action at an intercommunal scale, the question is whether the legal framework built in order to reach the objectives of GHG emissions mitigation and climate change adaptation appears suitable in terms of efficacy and implementation. We explore the establishment of the climate planning document of Aix-Marseille-Provence Metropolis, an institution affected by numerous structural changes in link with territorial reforms

Global climate change has been linked to the increase in greenhouse gas (GHG) emissions. Mixedgrass Prairie of hummocky terrain in Saskatchewan is an understudied landscape contributing an unknown quantity of greenhouse gases (GHGs) to global climate change. The objectives of this study were to determine the effects of topography and mowing on carbon dioxide (CO2), methane (CH4) and nitrous oxide (N2O) flux and to correlate them with environmental and plant community characteristics. The study site was located in the Northern Mixedgrass Prairie of the Missouri Coteau near Macrorie, SK. April mowing and an unmowed control were imposed on six different landform elements. Carbon dioxide, CH4 and N2O were measured every 7-10 days from spring until fall for two years with closed, vented chambers. Soil physical characteristics, weather and plant community characteristics were measured. Landform element and mowing influenced the flux of all three gases in both sampling seasons. Soil CO2 flux ranged from 3.1 to 23.3 kg CO2-C ha-1 d-1 among the unmowed control plots and 3.6 to 26.4 kg CO2-C ha-1 d-1 after mowing. Soils were a net sink for CH4, consuming 1.4 to 4.4 g CH4-C ha-1 d-1 among the unmowed control plots and 1.8 to 4.1 g CH4-C ha-1 d-1 among the mowed plots. Nitrous oxide flux ranged from -0.25 to 1.17 g N2O-N ha-1 d-1 among the unmowed control plots and -0.20 to 1.51 g N2O-N ha-1 d-1 among the mowed plots. Greenhouse gas flux changed from year-to-year and within years. The greatest GHG flux rate occurred in the depression landform element. Mowing increased the positive flux of CO2 and N2O while increasing the negative flux of CH4. Species composition was correlated with soil water, topography, percentage litter cover and GHG flux rate. Overall, the Mixedgrass Prairie of Saskatchewan likely contributes very little to GHGs. Properly managed, the Mixedgrass Prairie has a well-balanced nutrient cycle that includes various GHGs. The grassland ecosystem plays a role in mitigating climate change by retaining carbon that would be released to the atmosphere with poor grazing management or the conversion to arable agriculture. Government agencies and the ranching industries could best mitigate GHG emissions of Mixedgrass Prairie in Saskatchewan by promoting the retention of above-ground plant material, increasing below-ground carbon sequestration and the avoidance of conversion to cropland.

The purpose of this paper, “Role of Nuclear Energy in Japan Post – Fukushima: Alternatives and their Impact onJapan’s GHG Emission Targets”, is to emphasize that Japan’s expected new energy policy must be in accordancewith its existing environmental targets with regards to GHG emissions. The main research question is how Japan cancontinue to meet its emissions targets in the aftermath of the Fukushima crisis, where public opinion—gaugedthrough newspaper articles—in Japan has now become outright anti-nuclear, and Japan has become compelled toadopt a new nuclear-free energy policy built around renewable energy. However, given the extremely low share ofrenewable energy in Japan’s existing energy mix, an extremely pro-nuclear government, an influential energy lobbyand an overall lack of suitable infrastructure; this goal does appear ambitious. The framework of analysis in thispaper will be of ‘sustainable development’, entailing an analysis of the three pillars of sustainability – environment,economy and social factors. In addition to these factors, security of supply will also be considered as a vital measureto determine the policy’s overall sustainability. The paper will show that while it is indeed possible for Japan tomeet its GHG emissions targets by replacing nuclear energy with renewable energy, Japan’s ability to deployrenewable energy at such a large scale remains inadequate. Through a comparison with the German experience inrenewable energy, any withdrawal from nuclear energy without properly propping up renewable energy will onlyresult in a greater shift towards primary fossil fuels – jeopardizing Japan’s emission targets, security of supply andincurring heavy import costs to its economy. The result of this analysis is to suggest measures such as an expansiveFeed-in tariff system, grid integration and stability and investment in R&D as major components of a focused andlong term energy policy up till 2030, to promote renewable energy. This paper will also posit steps required toimprove the safety and efficiency of its nuclear reactors during the interim period when renewable energy grows inits share of Japan’s energy mix.

Global climate change has been linked to the increase in greenhouse gas (GHG) emissions. Mixedgrass Prairie of hummocky terrain in Saskatchewan is an understudied landscape contributing an unknown quantity of greenhouse gases (GHGs) to global climate change. The objectives of this study were to determine the effects of topography and mowing on carbon dioxide (CO2), methane (CH4) and nitrous oxide (N2O) flux and to correlate them with environmental and plant community characteristics. The study site was located in the Northern Mixedgrass Prairie of the Missouri Coteau near Macrorie, SK. April mowing and an unmowed control were imposed on six different landform elements. Carbon dioxide, CH4 and N2O were measured every 7-10 days from spring until fall for two years with closed, vented chambers. Soil physical characteristics, weather and plant community characteristics were measured. Landform element and mowing influenced the flux of all three gases in both sampling seasons. Soil CO2 flux ranged from 3.1 to 23.3 kg CO2-C ha-1 d-1 among the unmowed control plots and 3.6 to 26.4 kg CO2-C ha-1 d-1 after mowing. Soils were a net sink for CH4, consuming 1.4 to 4.4 g CH4-C ha-1 d-1 among the unmowed control plots and 1.8 to 4.1 g CH4-C ha-1 d-1 among the mowed plots. Nitrous oxide flux ranged from -0.25 to 1.17 g N2O-N ha-1 d-1 among the unmowed control plots and -0.20 to 1.51 g N2O-N ha-1 d-1 among the mowed plots. Greenhouse gas flux changed from year-to-year and within years. The greatest GHG flux rate occurred in the depression landform element. Mowing increased the positive flux of CO2 and N2O while increasing the negative flux of CH4. Species composition was correlated with soil water, topography, percentage litter cover and GHG flux rate. Overall, the Mixedgrass Prairie of Saskatchewan likely contributes very little to GHGs. Properly managed, the Mixedgrass Prairie has a well-balanced nutrient cycle that includes various GHGs. The grassland ecosystem plays a role in mitigating climate change by retaining carbon that would be released to the atmosphere with poor grazing management or the conversion to arable agriculture. Government agencies and the ranching industries could best mitigate GHG emissions of Mixedgrass Prairie in Saskatchewan by promoting the retention of above-ground plant material, increasing below-ground carbon sequestration and the avoidance of conversion to cropland.

Countries around the world face social, economic, and ecological damage from escalating natural disasters caused by climate change. In an effort to curtail climate change impacts, local and regional governments are beginning to employ green house gas (GHG) mitigation strategies to reduce their carbon footprint. These strategies work to eliminate a range of GHG emissions from entering the atmosphere. Apart from carbon dioxide (CO₂), the most prevalent GHG is methane. In terms of global warming, methane is approximately 21 times more harmful to the atmosphere than CO₂. Natural gas systems, coal mining, manure management, rice cultivation, wastewater treatment, and landfills all contribute to methane generation. According to the US Environmental Protection Agency's 2011 US GHG inventory, landfills generate 1.5% of total GHG emissions in carbon dioxide equivalents. Recognizing the global impacts of its policies and operations, municipalities are working to reduce their GHG emissions. Coalitions like the C40 Cities Climate Leadership Group were created to specifically address GHG reductions, which will result in a 248 million MT reduction in GHGs released to the atmosphere by 2020. Guided by existing literature, this Master's Report calculates methane generation and transport to determine the effectiveness of applying two methane mitigation alternatives--passive methane oxidation biocovers (PMOBs) and landfill gas to energy technologies (LFGTE)--at an inactive landfill site to reduce GHG emissions. LFGTE generates energy for direct use such as space heating or industrial processes or for electricity generation. Cost-saving strategies abound for landfills which utilize LFGTE. PMOBs optimize the landfill surface soil cover environment to promote microbial growth of bacteria, called methanotrophs, which convert methane into carbon dioxide. When employed, these mitigation alternatives are designed to significantly reduce methane emissions from landfills. The EPA has developed a computer modeling program (LANDGEM) to aid in the calculation of landfill gas generation. A hypothetical case study of a one million ton landfill was created and modeled for methane generation over a 35 year period. With methane generation rates calculated, assessment of potential LFGTE was performed and methane oxidation rate calculations were made to determine the impact of a PMOB and LFGTE on net GHG emissions at the landfill. The overall GHG reductions with these engineering controls were two-thirds of the level a landfill without controls would emit. These results indicate that implementing methane mitigation steps at closed landfills throughout the world would yield significant reductions in GHG emissions. / text

Natural gas is at the core of the energy supply and security debates; new extraction technologies, such as horizontal drilling and hydraulic fracturing, have expanded natural gas production. As with any energy system, however, natural gas has an environmental footprint and this thesis examines the air quality impacts of natural gas production. Greenhouse gas (GHG), criteria pollutant, and toxic emissions from natural gas production have been subject to a great amount of uncertainty, largely due to limited measurements of emission rates from key sources. This thesis reports direct and indirect measurements of emissions, assessing the spatial and temporal distributions of emissions, as well as the role of very high emitting wells and high emitting sources in determining national emissions. Direct measurements are used to identify, characterize and classify the most important sources of continuous and episodic emissions, and to analyze mitigation opportunities. Methods are proposed and demonstrated for reconciling these direct measurements of emissions from sources with measurements of ambient concentrations. Collectively, the direct source measurements, and analyses of ambient air pollutant measurements in natural gas production regions reported in this work improve the estimation, characterization, and methods for monitoring air quality implications of shale gas production. / text