Greetings.
In the context of the new ISO 14068 on Carbon Neutrality, how is double-counting of emissions between two subjects been dealt with?
Suppose Company B is assessing the carbon neutrality of its Organization. Company B acquires raw material from Company A, which provides transportation with property-owned vehicles. Company A reports transport emissions as direct emissions in its Scope 1 inventory (either ISO 14064-1 or GHG Protocol). Company B reports the same emissions in its Scope 3 inventory (indirect emissions - transport). Now, within the context of ISO 14064-1 this is not an issue, but I am wondering if this could be an issue related to double-counting when both companies are undergoing the assessment of Carbon Neutrality within the ISO 14068 scheme.
Thank you
I am not getting why would that be an issue, but maybe I misunderstand. You are certifying both companies individually with the purpose of evaluating their carbon neutrality efforts, and you give credit to good choices. For company A, you give credit for their choice of decarbonizing their fleet, for company B, you give credit for their choice of supplier. Company B still could have decided not to commission company A, ordering from company C, who did not decarbonize their fleet. Double counting only becomes an risk, if your system boundary includes both companies, .e.g, if you do accounting for the city they are both inside.
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