KHG JALAJÄLJE HINDAMISE JUHEND PFC-d N₂O CH₄ HFC-d NF₃ SF₆ CO₂

The document outlines a step-by-step process for assessing organisational GHG footprints, based on international standards like the GHG Protocol and ISO 14064. It defines three scopes of emissions: Scope 1 (direct), Scope 2 (indirect energy), and Scope 3 (other indirect value chain emissions). A central feature is the provision of a database of emission factors specifically developed for the Estonian context, covering energy production, vehicle fuels, and waste management. The guide also discusses the relationship between GHG accounting and regulatory frameworks such as the EU Emissions Trading System (EU ETS), the Corporate Sustainability Reporting Directive (CSRD), and the EMAS environmental management system.

• The guidance is based on the most widely used international methodologies, specifically the Greenhouse Gas (GHG) Protocol and the ISO 14064 standard, to ensure transparency and comparability of results.
• GHG emissions are categorised into three scopes: Scope 1 covers direct emissions from owned or controlled sources; Scope 2 covers indirect emissions from purchased energy; and Scope 3 covers other indirect emissions from the organisation's value chain.
• The document provides a specific database of emission factors for Estonia, based primarily on the 2022 GHG inventory report and IPCC AR4 data, to be used by organisations operating in Estonia.
• The guide identifies seven primary greenhouse gases that should be included in a footprint assessment: carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), sulfur hexafluoride (SF6), and nitrogen trifluoride (NF3).
• The Corporate Sustainability Reporting Directive (CSRD) will require the financial sector, listed companies, and large companies (over 250 employees or over 40 million euro turnover) to prepare sustainability reports starting in 2025, with retrospective data to 2023.
• The EU Emissions Trading System (EU ETS) operates as a 'cap and trade' system for approximately 11,000 energy-intensive industrial plants and power stations in the EU, including about 40 installations in Estonia.
• The guide recommends a step-by-step process for GHG assessment: defining goals and needs, determining scope, collecting data, calculating the footprint, and presenting results, followed by planning reduction measures, verification, and voluntary compensation.
• Voluntary carbon markets allow organisations to purchase carbon credits to compensate for emissions, but the guide emphasises that the primary goal should be reducing the organisation's own footprint first.

APA

Moora, H., Kuldna, P., & Martin, K. (2022). KHG JALAJÄLJE HINDAMISE JUHEND PFC-d N₂O CH₄ HFC-d NF₃ SF₆ CO₂. Stockholm Environment Institute. https://www.sei.org/wp-content/uploads/2022/10/khg-jalajalje-hindamise-juhend.pdf

Chicago

Moora, Harri, Piret Kuldna, and Kristiina Martin. KHG JALAJÄLJE HINDAMISE JUHEND PFC-d N₂O CH₄ HFC-d NF₃ SF₆ CO₂. Stockholm Environment Institute, 2022. https://www.sei.org/wp-content/uploads/2022/10/khg-jalajalje-hindamise-juhend.pdf.

Wikipedia

{{cite report |last1=Moora |first1=Harri |last2=Kuldna |first2=Piret |last3=Martin |first3=Kristiina |title=KHG JALAJÄLJE HINDAMISE JUHEND PFC-d N₂O CH₄ HFC-d NF₃ SF₆ CO₂ |publisher=Stockholm Environment Institute |date=September 2022 |url=https://www.sei.org/wp-content/uploads/2022/10/khg-jalajalje-hindamise-juhend.pdf |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{moora2022khg, author = {Moora, Harri and Kuldna, Piret and Martin, Kristiina}, title = {{KHG JALAJÄLJE HINDAMISE JUHEND PFC-d N₂O CH₄ HFC-d NF₃ SF₆ CO₂}}, institution = {Stockholm Environment Institute}, year = {2022}, month = sep, url = {https://www.sei.org/wp-content/uploads/2022/10/khg-jalajalje-hindamise-juhend.pdf}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }