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Version 1.1 July 8, 2005 Calculation Tools for Estimating Greenhouse Gas Emissions from Pulp and Paper Mills Version 1.1 July 8, 2005 A Project of The Climate Change Working Group of The International Council of Forest and Paper Associations ICFPA with special contributions from Paper Manufacturers Association of South Africa Japan Paper Association Forest Products Association of Canada Confederation of European Paper Industries Chilean Forest and Industry Association Australian Paper Industry Council American Forest and Paper Association Prepared by National Council for Air and Stream Improvement, Inc. NCASI Research Triangle Park, NC, USA Questions or comments on this material can be directed to Brad Upton, NCASI, PO Box 458, Corvallis, OR, USA 97339-0458 phone 541-752-8801, fax 541-752-8806, e-mail BUptonncasi.org Version 1.1 July 8, 2005 This page intentionally blank. Version 1.1 July 8, 2005 CALCULATION TOOLS FOR ESTIMATING GREENHOUSE GAS EMISSIONS FROM PULP AND PAPER MILLS – Version 1.1 EXECUTIVE SUMMARY This report contains Version 1.1 of the Calculation Tools for Estimating Greenhouse Gas Emissions from Pulp and Paper Mills, developed for the International Council of Forests and Paper Associations by the National Council for Air and Stream Improvement, Inc. NCASI. The differences between this version of the tools and Version 1.0, issued in 2001, are described in Annex G to this report. It is intended that these industry-specific tools be used in conjunction with a greenhouse gas GHG accounting protocol such as the “Greenhouse Gas Protocol” issued by the World Resources Institute/World Business Council for Sustainable Development WRI/WBCSD, the “Climate Leaders Greenhouse Gas Inventory Protocol Core Module Guidance” issued by the United States Environmental Protection Agency USEPA, the “Challenge Registry Guide to Entity and Facility-Based Reporting” issued by the Voluntary Challenge and Registry VCR, or other protocol for corporate GHG inventories. These tools reflect many of the features of well-known and widely accepted protocols. In addition, they anticipate a number of questions that pulp and paper mills must address when preparing facility-level or company-level inventories. A special effort has been made to ensure that the tools are consistent with guidance issued by the Intergovernmental Panel on Climate Change IPCC and the WRI/WBCSD. These tools estimate CO 2 emissions from fossil fuel combustion based on the carbon content of the fuel or a comparable emission factor and the amount burned. Carbon dioxide emissions from biomass combustion are not counted as GHG emissions, a convention common to most of the protocols examined in this review, but if a company elects to do so it can report them separately. Companies that wish to comply with the WRI/WBCSD GHG Protocol should include these biomass combustion CO 2 emissions, and they should be reported separately from direct GHG emissions. Regardless of the reporting approach chosen, it is important to clearly separate estimates of CO 2 emissions from fossil fuel combustion from emissions of CO 2 from biomass combustion. Methane and nitrous oxide emissions from combustion processes, both fossil fuel and biomass, are estimated using fuel- based emission factors and activity data. Methods are presented for estimating the fossil- CO 2 , methane, and nitrous oxide emissions from kraft mill lime kilns and calciners. Greenhouse gas emissions from landfills and wastewater treatment plants are estimated using methods derived from those suggested by IPCC, as are emissions from vehicles and other fossil fuel-fired equipment. In all cases, however, companies may use site-specific information where it yields more accurate estimates of GHG emissions than the tools outlined in this report. Using these tools, indirect emissions related to imports of electricity or steam are included in the inventory results but are tracked separately from direct emissions. Emissions attributable to exports of electricity or steam, which are a subset of direct emissions, are explicitly delineated in order to demonstrate that at some facilities a portion of the direct emissions are associated with energy streams that are exported to other end users. Emissions from Version 1.1 July 8, 2005 combined heat and power CHP plants are allocated using the WRI/WBCSD “efficiency method.” The calculation tools allow companies to develop corporate inventories that include all direct emission sources from within the organizational boundaries–e.g., company-owned truck fleets–as well as indirect emission sources outside the organizational boundaries–e.g., emissions from electricity, heat, and steam purchased and consumed–and on-site pulp and paper making operations outside the organizational boundaries. It is understood, however, that companies will include indirect emission sources that are best suited to the objectives of the inventory. For most mills, the GHG profile will be dominated by stationary fossil fuel combustion emissions and emissions attributable to purchases of power and steam, emissions that are discussed in Sections 8 and 12. For inventories which consider CO 2 emissions only i.e., CH 4 and N 2 O emissions are not included in the emissions inventory, it may be appropriate to estimate emissions based solely on facility-level fuel consumption activity data and CO 2 emission factors. In certain situations, CH 4 and N 2 O emissions may be estimated adequately using facility-level activity data as well. To aid in interpreting the results of the inventory, these tools recommend that the results include a description of the operational boundaries of the inventory and a list of emission factors used to estimate emissions. The format suggested for presenting the results of the inventory allows a company to report direct emissions those from sources owned or controlled by the company separately from indirect emissions those that are a consequence of the activities of the company, but occur from sources owned or controlled by another company. The company is free to select a method for determining the ownership of emissions, but the method should be explained in the inventory results. The user is directed to the WRI/WBCSD GHG Protocol for guidance on how to determine ownership of emissions from partly-owned or partly-controlled sources. An Excel ® workbook is available to assist in performing the calculations described in this report. Version 1.1 July 8, 2005 CONTENTS 1.0 INTRODUCTION 1 2.0 FOREST PRODUCTS INDUSTRY GREENHOUSE GAS EMISSIONS IN PERSPECTIVE.2 3.0 RELATIONSHIP OF THESE CALCULATION TOOLS TO OTHER GREENHOUSE GAS PROTOCOLS.2 4.0 OVERVIEW OF THE CALCULATION TOOLS.4 4.1 Steps Involved in Applying the Calculation Tools4 4.2 Data Quality.6 4.3 Units.7 5.0 DETERMINING THE ORGANIZATIONAL BOUNDARIES OF THE INVENTORY .9 6.0 IDENTIFYING PULP AND PAPER OPERATIONS TO BE INCLUDED WITHIN THE INVENTORY.10 7.0 MATERIALITY AND INSIGNIFICANT EMISSIONS .11 8.0 GREENHOUSE GAS EMISSIONS FROM STATIONARY FOSSIL FUEL COMBUSTION 14 8.1 Carbon Dioxide14 8.2 Methane and Nitrous Oxide.16 9.0 EMISSIONS FROM KRAFT MILL LIME KILNS AND CALCINERS22 10.0 CARBON DIOXIDE EMISSIONS FROM MAKE-UP CHEMICALS 25 10.1 Emissions from Make-up Carbonates Used in the Pulp Mill 25 10.2 Emissions from Limestone or Dolomite Used in Flue Gas Desulfurization FGD Systems.26 11.0 EMISSIONS FROM STATIONARY COMBUSTION OF BIOMASS FUELS.27 11.1 Releases of Biomass-Derived Carbon Dioxide from Burning Biomass Fuels 27 11.2 Methane and Nitrous Oxide Emissions from Burning Biomass Fuels 28 Version 1.1 July 8, 2005 12.0 EMISSIONS ATTRIBUTABLE TO IMPORTS AND EXPORTS OF ELECTRICITY AND STEAM.30 12.1 Emission Factors for Purchased Power and Steam31 12.2 Electricity Imports .31 12.3 Electricity Exports .32 12.4 Steam Imports 33 12.5 Steam and Hot Water Exports33 12.6 Allocating Emissions from Combined Heat and Power CHP Systems 33 13.0 GREENHOUSE GAS EMISSIONS FROM VEHICLES AND MISCELLANEOUS FOSSIL FUEL-FIRED EQUIPMENT.37 13.1 Greenhouse Gas Emissions from On-Road Vehicles 37 13.2 Greenhouse Gas Emissions from Off-Road Vehicles and Equipment 37 14.0 GREENHOUSE GAS EMISSIONS FROM WASTE IN LANDFILLS39 14.1 Using Data from Landfill Gas Collection Systems40 14.2 Estimating Methane Emissions at Landfills without Gas Collection Data41 15.0 GREENHOUSE GAS EMISSIONS FROM ANAEROBIC TREATMENT OF WASTEWATER OR SLUDGE .45 15.1 Anaerobic Treatment Operations where Off-Gases are Captured .45 15.2 Anaerobic Treatment Operations where Off-Gases are Released to the Atmosphere45 16.0 PRESENTING THE RESULTS OF THE INVENTORY46 REFERENCES 57 Version 1.1 July 8, 2005 ANNEXES A GREENHOUSE GAS EMISSIONS FROM KRAFT MILL LIME KILNS AND CALCINERS .A1 B ALLOCATING GREENHOUSE GAS EMISSIONS FROM COMBINED HEAT AND POWER CHP SYSTEMS RECOMMENDED GUIDANCE AND REVIEW OF METHODSB1 C GREENHOUSE GASES FROM VEHICULAR TRAFFIC AND MACHINERY OVERVIEW OF METHODS IN EXISTING PROTOCOLS.C1 D GREENHOUSE GASES FROM WASTE MANAGEMENT AT PULP AND PAPER MILLS RECOMMENDED APPROACH AND REVIEW OF EXISTING METHODS.D1 E CARBON DIOXIDE FROM BIOMASS COMBUSTION. E1 F TABLES OF GREENHOUSE GAS EMISSION FACTORS. F1 G SUMMARY OF SIGNIFICANT REVISIONS TO VERSION 1.0 G1 H REFERENCES FOR ANNEXES A THROUGH GH1 Version 1.1 July 8, 2005 TABLES Table 1. Emission Factor Ranges Useful in Identifying Significant and Insignificant Sources of GHGs .13 Table 2. IPCC Default CO 2 Emission Factors for Fossil Fuels .15 Table 3. Recommended Correction Factors for Unoxidized Carbon from Various Guidance Documents.15 Table 4. IPCC Tier 1 CH 4 and N 2 O Emission Factors for Stationary Combustion.18 Table 5. IPCC Tier 2 Uncontrolled CH 4 and N 2 O Emission Factors for Industrial Boilers18 Table 6. Emission Factors for Kraft Mill Lime Kilns and Calciners.24 Table 7. Emissions from Calcium Carbonate and Sodium Carbonate Make-up in the Pulp Mill 25 Table 8. Emission Factors for CH 4 and N 2 O from Biomass Combustion .29 Table 9. Emission Factors for Non-Road Mobile Sources and Machinery .38 Table 10. Recommended Default Values for k and L 0 for Estimating Landfill Methane Emissions .42 Table 11. Example of a Table to Report Operational Boundaries of the Inventory 48 Table 12. Example of a Table to Report GHG Inventory Results – Direct Emissions49 Table 13. Example of a Table to Report GHG Inventory Results – Indirect Emissions .50 Table 14. Example of a Table to Report Emission Factors Used to Prepare the Inventory51 Table 15. Example GHG Inventory Results – Operational Boundaries of the Inventory .52 Table 16. Example GHG Inventory Results – Direct Emissions.54 Table 17. Example GHG Inventory Results – Indirect Emissions 55 Table 18. Example GHG Inventory Results – Emission Factors Used to Prepare the Inventory56 FIGURES Figure 1. Schematic for Example Inventory Results.53 Version 1.1 1 July 8, 2005 CALCULATION TOOLS FOR ESTIMATING GREENHOUSE GAS EMISSIONS FROM PULP AND PAPER MILLS – Version 1.1 1.0 INTRODUCTION Responding to the need for improved methods for estimating greenhouse gas GHG emissions from pulp and paper mills, in 2001 the International Council of Forest and Paper Associations ICFPA agreed to develop international tools to enable harmonized collection of credible, transparent, and comparable data worldwide address the forest products industry’s unique attributes establish a framework that will assist in implementing a variety of programs that might make use of carbon inventory data To accomplish this, the ICFPA Climate Change Working Group retained the research institute National Council for Air and Stream Improvement, Inc. NCASI to review existing GHG protocols and assist the industry in developing calculation tools for estimating GHG emissions. The results of that effort are contained in this report. Version 1.0 of these Calculation Tools was issued in December 2001. Annex G presents an overview of the revisions made in the preparation of this version of the Calculation Tools. The calculation tools are described in the body of the report. The Annexes summarize relevant features of the calculation methods used in a number of existing GHG protocols and provide additional details on estimation methods. This material encompasses only manufacturing-related emissions from pulp and paper production. Issues related to carbon sinks or forest sequestration are not addressed. 1 These calculation tools will assist companies in preparing GHG emission inventories for a number of purposes, including internal company benchmarking, public reporting, product profiles, and carbon trading. The rules governing the development of a GHG inventory, however, can vary substantially from one program to another, so the user of these tools should always be familiar with the requirements imposed by the intended use of the inventory results. These industry-specific tools should be used in conjunction with an accepted GHG accounting protocol such as the “Greenhouse Gas Protocol” issued by the World Resources Institute/World Business Council for Sustainable Development WRI/WBCSD, the “Climate Leaders Greenhouse Gas Inventory Protocol Core Module Guidance” issued by the United States Environmental Protection Agency USEPA, the “Challenge Registry Guide to Entity and Facility-Based Reporting” issued by the Voluntary Challenge and Registry VCR, or other protocols for corporate GHG inventories. Those protocols provide valuable information on issues ranging from defining the objectives for a GHG inventory to options 1 IPCC has developed methods that countries are using to characterize sequestration IPCC 1997a, b, c, 2000b, 2003, and a great deal of work is underway to improve the understanding of sequestration and its measurement. Some of these studies are summarized by Skog and Nicholson 1998; Apps et al. 1999; Matthews 1996; and Birdsey 1996. 2 Version 1.1 July 8, 2005 for verifying the results–issues beyond the scope of the industry-specific calculation tools in this report. Georgia-Pacific Corporation’s protocol is an example of how one company developed a protocol specific to the forest products industry GP 2002. 2.0 FOREST PRODUCTS INDUSTRY GREENHOUSE GAS EMISSIONS IN PERSPECTIVE The forest products industry has an important and complex role in the global carbon cycle. Forests supply the industry’s primary raw material. The sustainable management of these forests sequesters massive amounts of carbon and provides needed products that contribute to significant carbon pools during their use and after being discarded. In addition, forests provide multiple environmental, societal, and economic benefits. Efforts to expand the amount of forested land are increasing carbon storage in most of the developed world and new plantations are being established in many areas of the developing world. Research is ongoing to identify forest management practices capable of optimizing carbon storage in exist
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