Reporting greenhouse gas emissions data, technical guidance: emissions reporting format

4.1 Reporting emissions data

Environment and Climate Change Canada (ECCC)’s online Single Window reporting tool is available for reporting facilities to submit their greenhouse gas (GHG) reports 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” (NA) 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
• 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, carbon dioxide (CO₂), methane (CH₄) and nitrous oxide (N₂O) individually. When reporting these emissions, the reporter is required to disaggregate the emissions by the following source categories:

• Stationary Fuel Combustion
• Industrial Process
• Fugitive, including:
  • Venting
  • Flaring
  • Leakage
• 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) by individual gas species. These will be categorized as Industrial Process and Industrial Product Use emissions.

A graphical representation of the GHGs to be reported under the Greenhouse Gas Reporting Program (GHGRP) is presented in Table 3.

Table 3: Greenhouse gases to be reported by facilities and source categories

NA* = not applicable

...* indicates a requirement to report, if applicable

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 fuel combustion. This category includes releases from stationary fuel combustion sources occurring at the facility, where the fuel is burned to produce useful heat or work (e.g., to generate electricity, heat or steam). It includes external (e.g., boilers) and internal (e.g., cogeneration turbines) combustion sources. On-site waste incineration is also included if the waste is combusted to produce energy. Emissions from waste incineration used as a disposal method are included under the Waste Emissions category (see section 4.2.5).

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 4.2.7). Also, emissions from coke oven batteries in iron and steel manufacturing are to be reported under stationary fuel combustion when fuel is used for the production of coke.

4.2.2 Industrial process emissions

This category refers to emissions from an industrial process involving chemical or physical reactions, the primary purpose of which is to produce a non-fuel product, as opposed to useful heat or work. 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 to supply energy, the emissions are to be separated and categorized accordingly. Emissions produced for energy purposes (i.e. fuel combusted for useful heat or work) 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, in the same process, coke serves a dual purpose of fuel (to generate heat required for the reaction) and of reductant (to reduce the iron). In this case, since the primary purpose of coke oxidation is to produce pig iron, the emissions are categorized as Industrial Process Emissions.^{Footnote 6}

4.2.3 Fugitive emissions

Fugitive emissions are defined as the sum of venting, flaring and leakage emissions.

In general, fugitive emissions result from the production, processing and handling of fossil fuels, from iron and steel coke oven batteries and from carbon capture, transport, injection and storage activities.

(i) Venting emissions

Venting emissions are defined as the controlled release of a process or waste gas to the atmosphere. These include, but are not limited to, releases of CO₂ associated with carbon capture, transport, injection and storage, casing gas, 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.

CO₂ emissions from hydrogen production in fossil fuel production and processing are to be reported under venting emissions from facilities that are involved in the production, upgrading and refining of fossil fuels. CO₂ released as a result of processing, such as the sweetening of natural gas, should also be reported as venting emissions.

(ii) 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 useful heat or work. 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 fossil fuel industries.

Note: Flaring of landfill gas should be accounted for under the Waste Emissions category (see section 4.2.5). Also, emissions from coke oven batteries in iron and steel manufacturing are to be reported under flaring emissions when applicable.

(iii) Leakage emissions

Leakage emissions are defined as accidental releases and leaks of gases from fossil fuel production and processing, transmission and distribution; iron and steel coke oven batteries; CO₂ capture, transport, injection and storage infrastructure for long-term geological storage.

Note: The release of landfill gases are to be reported under the Waste Emissions category (see section 4.2.5). Also, emissions from coke oven batteries in iron and steel manufacturing can be reported under leakage emissions when applicable.

4.2.4 On-site transportation emissions

This category refers to releases of CO₂, CH₄ and N₂O resulting from fuels combusted in machinery used at an integrated facility for the transport or movement of substances, materials, equipment or products that are used in the production process. The following are some examples of such machinery or equipment:

• vehicles that are not licensed for use on public roads
• transport of feed materials (examples, by truck, rail, forklift, conveyors) from their on-site storage location to a specific process unit or between process units, such as:
  • moving molten metal to different stages in the steel production process
  • moving waste material at a landfill facility
  • mining and/or moving mined materials at above or below-ground mining operations

The list below includes examples of transportation activities or machinery that would not be reported:

• a manager who uses a company vehicle (examples, pickup truck or car) to conduct inspections of activities on the grounds of the facility
• lawn maintenance and snow clearing vehicles
• emissions from transportation to and from a facility

4.2.5 Waste emissions

This category of emissions refers to releases that result from waste disposal sources at a facility. This includes landfilling of solid waste and sludges, flaring of landfill gas, fugitive and flaring emissions from anaerobic digestion of waste, composting 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 4.2.7).

4.2.6 Wastewater emissions

This category of emissions refers to releases that result from wastewater and wastewater treatment at a facility. 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. 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 4.2.7, the portion of these emissions originating from biomass materials should not be reported.

 Calculate only the fossil based (non-biogenic) CO₂ emissions from wastewater treatment. The fraction of non-biogenic organics should be determined by considering the source of organics and determining the non-biogenic portion using facility-specific data (e.g., company records) and engineering estimates. For example, organics introduced to wastewater such as pulp and paper or food processing may be considered to be of biogenic origin, whereas organics introduced to wastewater from sources such as petroleum refining, plastics manufacturing or methanol additions for denitrification may be considered non-biogenic.

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.

Section 11.G of Canada’s Greenhouse Gas Quantification Requirements provides methods for calculating CO₂, CH₄ and N₂O emissions from wastewater treatment. While only a requirement for certain facilities covered by expanded reporting requirements, other facilities not subject to these requirements may choose to use these methods.

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

4.2.7 Emissions from biomass

The following materials are considered to be biomass materials:

• plants or plant materials, animal waste, or any product made of either of these
• wood and wood products, charcoal and agricultural residues
• biologically derived organic matter in municipal and industrial wastes
• landfill gas
• bioalcohols
• black liquor
• sludge digestion gas
• animal- or plant-derived oils

(i) CO₂ emissions from combustion of biomass

In accordance with United Nations Framework Convention on Climate Change (UNFCCC) Reporting Guidelines, special consideration is necessary when reporting CO₂ emissions from biomass in national inventories to ensure that there is no double counting. These guidelines require the reporting (although not the counting) of CO₂ emissions resulting from the combustion of biomass materials. This explicit reporting of CO₂ emissions from biomass-based combustion has the benefits of:

• reminding reporting companies that these emissions need to be reported internationally
• ensuring that CO₂ emissions from biomass are currently not counted in the totals
• demonstrating the quantity of atmospheric CO₂ loading that could be offset by biomass growth

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 or Wastewater Emissions in the case of waste incineration and landfill/anaerobic digester gas flaring processes, and these emissions must be included in the facility totals. There is no reverse, biogenic mechanism by which replacement biomass removes these emissions from the atmosphere. Therefore, they must be included in the GHG totals in the same way as CH₄ and N₂O emissions from any other material combusted.

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 GHG report and not included in the emission totals, since landfill gas is considered 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 which can be, a result of aerobic decomposition of biomass material in the waste or wastewater stream. The reporting company 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 Emissions categories.

Similarly, CO₂ emissions generated from the fermentation of biomass materials (e.g., corn or wheat) are not to be reported. The fermentation of sugar or converted starch contained in grains (e.g., corn or wheat) in the ethanol production process is an example of this type of fermentation process generating CO₂ emissions.

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 PFC emissions from anode effects in primary aluminium smelting.

HFC, PFC and SF₆ emissions from industrial product use are described as the use of a product to deliberately exploit one or more physical or chemical properties of it. The use does not involve any chemical or physical reaction of the product in the process. Some examples include 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 116 to as high as 12 400 (IPCC, 2013). 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 6 630 and 11 100 (IPCC, 2013). 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 23 500 and an estimated lifetime of about 3 200 years (IPCC, 2013).

(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.