National Carbon Offset Standard - Department of Climate Change：国家的碳抵消气候变化的标准部.docx

National Carbon Offset StandardVersion 22 May 2012Contents1.Introduction11.1Carbon offsetting in the context of a carbon price11.2Objectives of the Standard12.Normative reference23.Carbon offsets43.1Offsets integrity principles43.2Eligible offset units54.Carbon footprint calculation74.1Carbon footprint calculation principles74.2 Carbon footprint calculation of an organisation74.2.1Defining the boundary of an activity or organisation84.2.2Setting a base year and base year re-calculation policy94.2.3Emissions sources associated with the organisation (or organisation part) boundary104.2.4Emissions factors and calculation methodology124.2.5 Emissions attributable to the organisation (or organisation part)134.3Carbon footprint calculation of a product134.3.1Defining the Scope, including the system boundary144.3.2Setting a base year and base year re-calculation policy144.3.3Emissions sources within the system boundary154.3.4Life cycle inventory analysis154.3.5Emissions attributable to the life cycle of the product164.4 Carbon footprint calculation of an event174.4.1 Defining the boundary of an event174.4.2 Event baselines175.Achieving carbon neutrality185.1 Emissions management plan185.2 Cancellation of eligible offsets185.3 Reporting195.4 Guidance on making carbon neutral claims196.Audit20Terms and definitionsAdditionality: A requirement that a project or activity provide abatement that is additional to any that would occur in the absence of the project or activity, and that is additional to abatement that would occur anyway to meet Australia’s International Target.Australian Carbon Credit Unit (ACCU): An emissions unit issued under the Carbon Farming Initiative (CFI) established by the Carbon Credits (Carbon Farming Initiative) Act 2011, for verified emissions reductions or removals achieved by projects approved under the CFI. ACCUs are also referred to as ‘CFI credits’.Annex I countries: Countries listed in Annex I to the United Nations Framework Convention on Clim