Archived: Technical guidance on reporting greenhouse gas emissions: chapter 4

4. Emissions Reporting Format

4.1 Reporting Emissions Data

Environment and Climate Change Canada’s (ECCC) online single-window reporting tool is available for reporting facilities to submit their greenhouse gas (GHG) emissions information to ECCC. To enter GHG emissions data, the reporter will input numerical values (in units of tonnes) for the emission sources occurring at the facility. The quantity of emissions in carbon dioxide equivalent (CO₂ eq) units will be automatically calculated by the online reporting system.

A “not applicable” (N/A) box will be available for each emission source category and gas listed, and the reporter may select this box only in those cases where:

• the emission source or emission type does not occur at the facility; or
• the emissions from a given source are not estimated due to the unavailability of data.

If a reporter has calculated the emissions for a given category or gas type and the emissions are zero, the reporter should enter the digit “0” in the relevant numeric field.

The reporting facility needs to calculate and report its direct emissions of the three gases CO₂, methane (CH₄) and nitrous oxie (N₂O) individually. When reporting these emissions, the reporter is required to disaggregate the emissions by the following source categories:

• Stationary Fuel Combustion
• Industrial Process
• Venting
• Flaring
• Fugitive
• On-site Transportation
• Waste
• Wastewater

The reporting facility also needs to calculate and report its direct emissions of hydrofluorocarbons (HFCs), perfluorocarbons (PFCs) and sulphur hexafluoride (SF₆) from industrial processes and industrial product use, by individual gas species. A graphical representation of the GHGs to be reported under the Greenhouse Gas Emissions Reporting Program (GHGRP) is presented in Table 2.

4.2 Carbon Dioxide, Methane and Nitrous Oxide Emissions

CO₂, CH₄ and N₂O are reported individually, by source category. Additional information on each of these categories is provided in the following subsections.

4.2.1 Stationary Fuel Combustion Emissions

Most facilities will have some form of stationary combustion. This category includes emissions from non-vehicular combustion sources occurring at the facility, where the fuel is burned for the purpose of producing energy (e.g., to generate electricity, heat or steam). It includes external (e.g., boilers, air handling units) and internal (e.g., emergency generators, cogeneration turbines) combustion sources. On-site waste incineration is also included if the waste is combusted for energy. Emissions from waste incineration used as a disposal method are included under the Waste Emissions category (see Section 4.2.7).

Note: If biomass is being combusted for the purposes of creating energy, CH₄ and N₂O emissions should be reported under Stationary Fuel Combustion Emissions. The CO₂ emissions should be reported under Biomass Combustion Emissions (see Section 4.2.9).

Table 2: Greenhouse Gases to Be Reported by Facilities and Source Categories

Legend:
• Emissions to be reported
□ Emissions to be published

4.2.2 Industrial Process Emissions

This category refers to emissions from an industrial process involving chemical or physical reactions other than combustion and where the primary purpose of the industrial process is not energy production. Examples of industrial process emissions include mineral production (e.g., cement, lime), metal production (e.g., iron and steel, aluminium) and chemical production (e.g., adipic acid, nitric acid).

This category of emissions is expected to be unique to specific sectors and to specific facilities in a given sector, depending on the operations performed at the facility.

Note: In instances where industrial process emissions are produced in combination with emissions from fuel combusted for energy purposes, the emissions are to be separated and categorized accordingly. Emissions produced for energy purposes (i.e., fuel combusted to use the heat released) are included under Stationary Fuel Combustion Emissions, whereas industrial process emissions are included under Industrial Process Emissions. The reduction of iron in a blast furnace through the oxidation of coke is an example where it may be confusing to categorize a particular emission as energy or industrial. Invariably, the heat released is used within the process or for other energy needs; however, in this case, since the primary purpose of coke oxidation is to produce pig iron, the emissions are categorized as Industrial Process Emissions.^Footnote7

4.2.3 Venting Emissions

Venting emissions are defined as the controlled release of a gas to the atmosphere. These include, but are not limited to, releases of casing gas, a gas associated with a liquid (or solution gas), treater, stabilizer or dehydrator off-gas, blanket gas and releases from pneumatic devices that use natural gas as a driver, and from compressor start-ups, pipelines and other blowdowns, and metering and regulation station control loops.

In general, venting emissions are a result of the handling or processing of fuel in the fossil fuel industries.

4.2.4 Flaring Emissions

Flaring emissions are defined as controlled releases of gases from industrial activities from the combustion of a gas and/or liquid stream produced at a facility not for the purpose of producing energy. They may arise from waste petroleum incineration, hazardous emission prevention systems (whether in pilot or active mode), well testing, natural gas gathering systems, natural gas processing plant operations, crude oil production, pipeline operations, petroleum refining as well as chemical fertilizer and steel production.

In general, flaring emissions are a result of the handling or processing of fuel in the fossil fuel industries.

Note: Flaring of landfill gas should be accounted for under the Waste Emissions category (see Section 4.2.7).

4.2.5 Fugitive Emissions

Fugitive emissions are defined as uncontrolled releases of gases from industrial activities, other than releases that are Venting Emissions or Flaring Emissions as described above. In the case of fossil fuel industries, fugitive emissions include releases resulting from the production, processing, transmission, storage and use of solid, liquid or gaseous fuels. Examples include leakage from natural gas transmission lines and processing plants, accidental releases from oil and gas wells, and releases from the mining and handling of coal.

In general, fugitive emissions are a result of the handling or processing of fuel in the fossil fuel industries.

Note: The release of landfill gases are to be reported under Waste Emissions.

4.2.6 On-site Transportation Emissions

This category refers to any direct releases of CO₂, CH₄ and N₂O resulting from fuel combustion in machinery used for the on-site (i.e., at the facility) transportation of substances, materials or products used in the production process. Examples of such activities may include:

• equipment used at a steel mill to move molten metal to different stages in the steel production process;
• equipment used at oil sands operations to mine and/or move oil sand or other materials to subsequent on-site processes (e.g., crushing, extraction); and
• equipment used at above- or below-ground mining operations to mine and/or move mined materials or other intermediate products or materials to different on-site production processes.

4.2.7 Waste Emissions

This category of emissions refers to releases that result from waste disposal sources at a facility. This includes landfilling of solid waste, flaring of landfill gas and waste incineration. GHG emissions from waste-to-energy conversion, where waste material is used directly as fuel or converted into fuel, must be calculated and reported under Stationary Fuel Combustion Emissions. There are emissions of CO₂, CH₄ and N₂O from waste disposal, and special consideration is necessary for CO₂ emissions originating from biomass materials in waste (see Section 4.2.9).

4.2.8 Wastewater Emissions

This category of emissions refers to releases that result from wastewater and wastewater treatment at a facility. Wastewater treatment processes (aerobic and anaerobic) typically result in emissions of CH₄ and N₂O, and these emissions are reported under this category. CO₂ is also a product of aerobic and anaerobic wastewater treatment. However, as described in Section 4.2.9, these emissions should not be reported.

In general, closed underground sewers are not considered a significant source of CH₄ or N₂O.

GHG emissions from wastewater treatment plants or processes will vary based on the type of influent (municipal vs. industrial wastewater), volume of influent and the specific treatment processes used. If CH₄ from an anaerobic digestion process is collected and combusted for energy, it should be reported under Stationary Fuel Combustion Emissions. Advanced treatment plants with nutrient removal (i.e., nitrification and denitrification) represent a small but distinct source of N₂O.

Much of the N₂O that leaves a wastewater treatment plant in the liquid effluent stream is eventually released to the atmosphere and does represent a significant source of GHGs, but wastewater treatment facilities are not required to report this type of delayed-flux emission from effluent.

4.2.9 CO₂ Emissions from Biomass

(i) CO₂ Emissions from Combustion of Biomass

The facility may use biomass materials as a fuel source in its on-site combustion processes. The reporting facility must report the CO₂ emissions from the combustion of biomass fuels under Biomass Combustion Emissions, and these should not be included in the emission totals for the facility. Any CH₄ and N₂O emissions should be reported under either Stationary Fuel Combustion Emissions if the biomass is being burned to create energy, or under Waste Emissions in the case of waste incineration and landfill gas flaring processes, and these emissions must be included in the facility totals.

Similarly, for waste incineration processes that may occur at the facility, the waste stream may be composed of organic (or biomass) materials and fossil fuel-based carbon materials (e.g., plastics, rubber, liquid solvents, waste oil). The CO₂ emissions from the biomass portion being incinerated should be reported separately in the GHG report (and not included in the CO₂ emission totals), whereas the CO₂ emissions resulting from incineration of the fossil fuel-based fraction must be included in the facility totals.

As a further example of combustion of biomass materials, in the case of flaring of landfill gas, the CO₂ emissions produced from this combustion process should be reported separately in the reporting tool and not included in the emission totals, since landfill gas is considered a a product stemming from the biodegradation of biomass material.

(ii) CO₂ Emissions from Non-combustion of Biomass

Waste disposal and wastewater treatment processes can produce CO₂ emissions, a result of aerobic decomposition of biomass material in the waste or wastewater stream. The reporter is not required to report these CO₂ emissions; however, emissions of CH₄ and N₂O resulting from decomposition of biomass must be reported in the Waste or Wastewater categories.

Fermentation of sugar or converted starch contained in grains (e.g., corn or wheat) in the ethanol production process generates CO₂ emissions. These emissions are not to be reported.

4.3 Hydrofluorocarbon, Perfluorocarbon and Sulphur Hexafluoride Emissions

The reporting facility also needs to calculate and report its direct emissions of the HFC and PFC gas species listed in Table 1, and the gas SF₆, if the facility emits these GHGs from industrial processes and industrial product use.

HFC, PFC and SF₆ emissions from industrial processes are described as emissions resulting from a chemical or physical transforming of material, such as HFCs and PFCs used as foam-blowing agents and PFC emissions from anode effects in primary aluminium smelting.

Industrial product use means the use of a product for an industrial process that does not react in the process, such as SF₆ and HFCs used in the magnesium industry as a cover gas. Use of SF₆ in electrical equipment (e.g., gas-insulated switchgears, circuit breakers) is also considered an industrial product use.

The following subsections provide additional detail on these GHGs and possible sources of such emissions.

4.3.1 Hydrofluorocarbons

(i) Overview

HFCs are a series of synthetic gases containing carbon, hydrogen and fluorine (see Table 1 for a listing of individual HFC species). While HFCs are emitted in small quantities, they have disproportionate effects as a result of long atmospheric lifetimes, which in turn lead to large GWPs. The HFC species have 100-year GWPs ranging from 92 to as high as 14 800 (IPCC, 2012). The use of HFCs is expected to grow substantially as a result of the phasing out of various ozone-depleting substances (IPCC, 2006). HFCs are not included under the Montreal Protocol because they are not considered to be ozone-depleting substances.

(ii) Sources

The main sources of HFC emissions from industrial processes and industrial product use include emissions arising from foam blowing and the use of HFCs as a cover gas in metal production.

Emissions of HFCs from other applications, such as refrigeration, air conditioning, propellants in aerosols, fire extinguishers and solvents, are not considered industrial process or industrial product use emissions under the GHGRP and therefore should not be reported.

4.3.2 Perfluorocarbons

(i) Overview

PFCs are a family of industrial gases, and they should be reported by individual PFC gas species (see Table 1). Emissions of PFCs are relatively low by mass; however, they are potent GHGs, with 100-year GWPs ranging between 7 390 and 12 200 (IPCC, 2012). PFCs are not ozone-depleting substances, so they are not included under the Montreal Protocol.

(ii) Sources

The main sources of PFC emissions from industrial processes and industrial product use are attributed to two areas: aluminium production and foam blowing. PFC emissions are an undesirable by-product of aluminium production, while PFCs are purchased and used as foam-blowing agents.

Emissions of PFCs from other applications, such as refrigeration, air conditioning, semiconductor manufacturing, solvents, aerosols and fire extinguishing, are not considered industrial process or industrial product use emissions under the GHGRP and therefore should not be reported.

4.3.3 Sulphur Hexafluoride

(i) Overview

SF₆ is a synthetic gas with chemical properties that render it relatively inert, which makes it a preferred choice in various industrial applications. It is a particularly potent GHG, with a 100-year GWP of 22 800 and an estimated lifetime of about 3 200 years (IPCC, 2012).

(ii) Sources

The main sources of SF₆ emissions from industrial processes and industrial product use include SF₆ used as a cover gas in magnesium smelting and casting as well as for special foundry products in the aluminium industry. Use of SF₆ as an insulating gas in electrical equipment (e.g., gas-insulated switchgear, circuit breakers) is also considered as an industrial product use.

Emissions of SF₆ from other applications, such as fire suppression and explosion protection, leak detection and various electronic applications, are not considered industrial process or industrial product use emissions under the GHGRP and therefore should not be reported.

4.4 Estimation Methods

The reporting facility must identify and report the type of estimation method or methods used to determine the quantities of emissions reported. Such methods include monitoring or direct measurement, mass balance, emission factors and engineering estimates. These are defined below.

Monitoring or Direct Measurement:

This type of method may involve continuous emission monitoring systems (i.e., emissions recorded over an extended and uninterrupted period), predictive emission monitoring (correlations developed between measured emission rates and process parameters) or source testing (e.g., stack sampling).

Mass Balance:

This type of method involves the application of the law of conservation of mass to a facility, process or piece of equipment. Emissions are determined from the difference in the input and output of a unit operation where the accumulation and depletion of a substance are included in the calculations.

Emission Factors:

This method uses emission factors (EF) to estimate the rate at which a pollutant is released into the atmosphere (or captured) as a result of some process activity or unit throughput. The EFs used may be average or general EFs, or technology-specific EFs.

Engineering Estimates:

This type of method may involve estimating emissions based on engineering principles and judgment, using knowledge of the chemical and physical processes involved, the design features of the source, and an understanding of the applicable physical and chemical laws.

Reporters are reminded of the legal requirement to keep copies of the information submitted, together with any calculations, measurements and other data on which the information is based, for a minimum period of three years from the date the information must be submitted.

Currently, there are no specific protocols to define how reporters must calculate their GHG emissions. However, reporters must use methods that are consistent with the methodologies approved by the UNFCCC and developed by the IPCC. Refer to sections 3.1-3.3 for background information and a more complete description of the flexibility allotted to reporters in their estimation procedures. Facilities can also refer to Annexes 3 (Methodologies) and 6 (Emission Factors) of Part 2 of the National Inventory Report to obtain detailed explanations of estimation methodologies and emission factors used by Environment and Climate Change Canada in the development of the estimates.

For further details on the IPCC methodologies, reporters should refer to Table 3, which presents specific references to the relevant sections of the 2006 IPCC Guidelines for the emission sources subject to reporting.

Table 3: Reference to Methodological Guidance in the 2006 IPCC Guidelines, by Emission Source