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CLIMATED
U.S. Environmental Protection Agency
A growing  number of companies are
stepping up to the challenge of
protecting the global climate.
                         Are  you  next?
Contents
Overview	1
Program Basics	2
Technical Assistance for Partners	3
Climate Leaders GHG Inventory Protocol 	4
Climate Leaders Reporting Requirements	6
Setting a GHG Emissions Reduction Goal	9
U.S. Environmental Protection Agency
Air and Radiation (6202J)
EPA430-F-05-016
March 2007
www.epa.gov/climateleaders

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Overview
EPA's Climate Leaders is an industry-government partner-
ship that works with companies to develop long-term
comprehensive climate change strategies. Partners set a
corporate-wide greenhouse gas (GHG) reduction goal and
inventory their emissions to measure progress. By reporting
inventory data to EPA, Partners create a lasting record of
their accomplishments. Partners also identify themselves as
corporate environmental leaders and strategically position
themselves as climate policy continues to unfold.

By becoming a Climate Leader, your company can:

• Be identified  as an environmental leader
• Increase energy efficiency and reduce energy costs
• Create a lasting record of accomplishments
• Receive technical assistance to complete a GHG inventory
• Improve management of GHG emissions and their
  associated risks
• Become a well-informed player in the climate change
  policy discussion
Goal Achievement and Cost Savings: IBM Corporation

IBM has focused its reduction efforts on energy efficiency, renew-
able energy procurement, and the redesign of PFC-using process-
es. Energy efficiency projects range from simple activities such as
the installation of motion detectors for lighting control to complex
controls projects, which monitor and adjust the building environ-
ment to minimize energy usage. IBM has increased its commitment
to renewable energy sources, utilizing wind, solar, and biomass
energy suppliers, supplying 4 percent of IBM electricity use global-
ly in 2004.  IBM engineers took a leadership role in redesigning
PFC-using processes to either replace PFCs with nitrogen trifluo-
ride  (NF3), which has a low GHG potential and is 90 to 95 percent
utilized in the process, or to convert processes to a low-flow PFC
process, reducing PFC emissions by 40 to 50 percent.
 "While some
 assume that
 cutting carbon
 dioxide (C02)
 emissions cost
 businesses
 money, we have
 found just the
 opposite.
 Addressing
 climate change
 makes business
 sense. We have
 saved more than
 $100 million
 since 1998 by
 conserving
 energy."

        -Wayne Balta
        Vice President
 Corporate Environmental
Affairs and Product Safety
               IBM

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                           Program Basics
Their footprint is getting smaller.
Yours can too.
                          CLIMATE
                          LEADERS
The Climate Leaders
public service
announcements (PSA)
highlight Partners
that have set GHG
reduction goals. This
PSA will appear in
magazines throughout
2007.
              Partners commit to:

              •  Develop a corporate-wide GHG inventory including
                 all emission sources of the six major gases (C02,
                 CH4, N20, HFCs, PFCs, SF6) using the Climate
                 Leaders GHG  Inventory Protocol
              •  Set an aggressive corporate-wide GHG emissions
                 reduction goal to be achieved over the next 5 to
                 10 years
              •  Develop a corporate GHG inventory management
                 plan
              •  Report annual inventory data and document
                 progress towards their reduction goal
              •  Publicize their participation,  reduction goal, and
                 accomplishments achieved through the program

              In return, EPA provides:

              Recognition

              •   National press events
              •   Public service announcements in major business
                  and consumer publications
• Speaking engagements at industry conferences
• Articles in trade publications
• Case studies highlighting Partner achievements
• Full page corporate profile on the Climate Leaders  Web site

Credibility

• A credible, transparent GHG reporting mechanism
• Assurance that Partners have  created a high-quality GHG
  management process

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Technical Assistance for Partners
Technical Assistance to Complete Base Year Reporting

EPA provides up to 80 hours of technical assistance to each Partner as
they develop and document their Inventory Management Plan (IMP) and
complete their base year inventory. Technical assistance is available for
all aspects of creating a credible GHG inventory, including choosing and
implementing GHG  accounting methods and measuring,  tracking, and
reporting GHG  emissions. EPA also provides an inventory review process
to offer constructive feedback on the accuracy and relevance of
Partners' GHG inventory management systems.
After completion of a Partner's base year inventory, EPA experts can
provide up to 10 hours annually of technical assistance in subsequent
years. Assistance may be needed to help Partners update their IMP,
adjust their base year inventory for significant changes, and calculate
new emission sources.

Types of technical assistance include:

•  Help understanding the Climate Leaders GHG Inventory Protocol
•  Guidance selecting organizational and operational boundaries
•  Help identifying sector-specific emissions sources
•  Assistance calculating emissions by identifying methods, types of
   data needed, emission factors, and estimating small sources
•  Support and feedback creating an IMP
•  One onsite visit to review implementation of the IMP
•  On-call support for technical queries
Goal Achievement and Energy Conservation:
Baxter International Inc.

Energy conservation and management has been at the forefront of
Baxter International's GHG reduction  efforts, along with facilities con-
solidations. For example, the company is moving away from more
energy-intensive sterilization methods that use ethylene oxide sterili-
zation to methods that use e-beam sterilization. The company has
also built energy-efficient new plasma collection centers. In addition,
Baxter has focused on reducing the space required for its clean
rooms, in turn decreasing the requirements for heating, ventilation,
and air conditioning (HVAC) systems, which can represent 60 to 70
percent of a manufacturing facility's energy use.
"We believe that
climate change
requires
immediate
action. Our
efforts to address
this issue have
typically led to
improved
efficiencies and
other business
benefits. Working
together with
Climate Leaders,
I believe we can
show that
climate change is
not only a serious
problem but a
real business
opportunity."

     —Arthur J. Gibson
       Vice President
        Environment,
     Health and Safety
Baxter International Inc.

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                             Climate Leaders  GHG  Inventory Protocol
         CLIMATE LEADERS GREENHOUSE GAS INVENTORY PROTOCOL
         Design  Principles
CLIMATEv
LEADERS
U S. Environmental Protoctian Agoncy
                    The Climate Leaders GHG Inventory Protocol
                    defines how Partners inventory and report
                    their GHG emissions. The Protocol is based on
                    an existing corporate GHG inventory protocol
                    developed by the World Resources Institute
                    (WRI) and the World Business Council for
                    Sustainable Development (WBCSD).1 Through a
                    collaborative process involving representatives
                    from industry, government, and nongovern-
                    mental organizations, WRI and WBCSD have
                    been working to develop generally accepted
                    accounting practices for measuring and
                    reporting corporate GHG emissions. The
                    WRI/WBCSD work has been modified by  EPA to
                    fit the specific needs of Climate Leaders.

                    The Climate Leaders Protocol consists  of
                    three major parts:

                    •   Design Principles
                    •   Core Modules Guidance
                    •   Optional Modules Guidance

                    Design Principles

                    The Design Principles of the Inventory Guidance
                    include overall guidance on defining inventory
boundaries, identifying GHG emission sources, and defining and
adjusting a base year. The Design Principles also define the minimum
level of data reported under Climate Leaders and various optional
emission and reduction sources that a Partner may elect to report.
                                 May 2005
                             For more information on the World Resources Institute/World Business Council for Sustainable
                             Development GHG Protocol, visit .

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Core Modules: Required GHG Emissions Reporting

Direct Emissions
• Onsite fuel use (stationary and mobile sources)
• GHG process-related emissions
• Refrigeration and air conditioning

Indirect Emissions
• Electricity and steam purchases

Optional Modules: A Customized Approach

Every corporation has a unique mix of GHG emissions and reduction
activities. Each corporation, therefore, takes a slightly different
approach to mitigating its climate footprint. Climate Leaders offers
companies flexibility in meeting their reduction goal by allowing
Partners to broaden their management scope to include any of the
following optional activities:
• Offset investments (e.g., sequestration, landfill methane)
• Renewable energy
• Off site waste disposal
• Product transport
• Employee commuting
• Business travel
• International operations
Goal Achievement and Return on Investment: SC Johnson

At its Waxdale facility,  SC Johnson chose to install a landfill gas
combustion turbine system, which was calculated to reduce GHG
emissions by 32,000 tons a year—50 percent of the facility's
emissions—and thus deliver virtually all of the company's Climate
Leaders commitment. The $5 million, 3.2-megawatt system cut
electricity roughly in half and natural gas consumption by approxi-
mately 25 percent, and is estimated to save more than $2.6 million
dollars a year in energy costs. SC Johnson projects that the overall
return  on investment from the system will be nearly 20 percent.
The success of this project has prompted SC Johnson to install a
second turbine, fueled by natural gas and waste methane, at the
same facility. Together, the two-turbine system will  reduce the
facility's GHG emissions by 52,000 tons per year.
"Climate
Leaders is a
win-win
partnership
where EPA and
concerned,
knowledgeable
companies work
together to
design GHG
reduction
efforts that will
benefit the
environment
and sustain the
economy. This
is the kind of
solution
SC Johnson
wants to be a
part of."

      -Scott Johnson
Director, Environmental
     fit Safety Actions
         SC Johnson

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Third-Party
Verification

Some Climate
Leaders Partners
have
completed or are
considering third-
party verification of
their inventories. As
an alternative to the
primary reporting
option, EPA allows
Partners that under-
take a
rigorous third-party
verification of their
GHG inventories to
submit a verification
report certifying that,
at a minimum, the
requirements of the
Climate Leaders GHG
inventory review have
been met. Partners
interested in third-
party verification are
    Company Name
    Corporate Address
    Inventory Contact
    Inventory Contact
       Organizational
    Inclusion of Partially Owned o
        d Assets
                            Climate Leaders Reporting Requirements
The Climate Leaders reporting requirements are designed to provide
credibility and promote continuous improvement in corporate
emissions accounting procedures. All Climate Leaders Partners can
receive free technical assistance from EPA's team  of experts to
complete the program's reporting requirements.

Components of Reporting Requirements

Climate Leaders reporting requirements consist of three major
components: an  Inventory Management Plan,  the Annual GHG
Inventory Summary and Goal Tracking Form, and the review process.

Inventory Management Plan

Partners  develop and maintain an IMP that  describes their process
for completing a high-quality, corporate entity-wide inventory.
Companies use an  IMP to institutionalize a process for collecting,
calculating, and  maintaining GHG data. EPA provides an IMP checklist
at www.epa.gov/climateleaders/docs/IMPchecklist.doc  that includes
the important elements of an IMP. Partners may have a  single IMP
document that addresses all of the elements  that go into developing
their corporate inventory, or they might have an equivalent
collection of procedures and other relevant information. EPA  expects
the critical  elements of an IMP to be developed within one  year of a
                                        Partner joining the program,
                                        while other elements can  be
                                        phased in over time.
                                        The seven major sections  of
                                        an IMP  are:
                                        •  Partner Information:
                                           Company name, address,
                                           and inventory  contact
                                           information
                                        •  Boundary Conditions:
                                           Organizational  and opera-
                                           tional boundary descriptions
                                        •  Emissions Quantification:
                                           Quantification methodolo-
                                           gies and  emissions factors
                          i
                         k

                         GHG Inventory Management Plan Checklist
  The Inventory Management Plan (IMP) is an internal process for the Partner to institutionali/e the completion o
  IMP should he designed with this in mind, not strictly as a reporting requirement to EPA. The IMP checklist ou
  he included in an IMP and Ciin he used us a guide for creating an IMP or pulling together existing documents. 1
  and should not be used as a substitute for an IMP. As pan of the Climate Leaders reporting requirements. Pann
  ol llieir choice, (heir company-specific approach lor each IMP coniponenl listed below, HPA expects lhal an IN
  Partner joining the program. However. EPA recognises lhal the development of an IMP is an ongoing process.
  completed over lime" can be implemented over ihe length ol ihe Partner's goal period.
    IMP Component        Detail Required                    Issues to Consider
Legal name cf entity
P'ry*ir.d and mailing address
Contact name and title
Contact information (telephone/fax/email)
The basis for reporting emissions data from partially owned 01
controlled assets

 •  Equity Approach
 •  Control Approach'
    Financial control criterion
    Operational control criterion
  it of all facilities with location, % ownersrtip, or % control
Is the approach consistent with the Climfl
is operational control defined7 How is cr.
or value derived from company p

Are teases adequately addressed?
                                               Is the list complete and does it include all

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•  Data Management:  Data sources, collection process, and
   quality assurance
•  Base Year: Base year adjustments for structural and
   methodology changes
•  Management Tools: Roles and responsibilities, training,
   and file maintenance
•  Auditing & Verification: Auditing, management review,
   and corrective action

Annual GHG Inventory Summary and Goal Tracking Form
                                                 CLIMATED
                                                 LEADERS
Partners complete and submit the Annual GHG
Inventory Summary and Goal Tracking Form to
EPA annually. This form describes emissions in
terms of total C02-equivalent at  a corporate
level, broken out by emission source type-core
direct (e.g., stationary combustion, process,
mobile sources), core indirect (e.g., electricity
or steam purchases), optional (e.g., employee
commuting, product transport), renewables,
and offsets (e.g., sequestration)—for both
domestic and international sources. The form
also includes historical totals and a
performance indicator (if applicable) that is
used to track progress toward a reduction goal.
The summary and tracking form is available at
www.epa.gov/climateleaders/docs/
summarvform.xls.

Review Process

EPA provides a desktop review of both the
Partner's IMP and its corporate GHG inventory
data. EPA also offers a desktop review of facility-level GHG
data for interested Partners. Many  Partners have found the
facility-level data review to be helpful in improving the
quality of their inventory. One site visit is also conducted to
review facility-level implementation of the Partner's IMP.
                                                                            ANNUAL GHG INVENTORY SU

Corporate Inventory - U.S.
Year
EMISSIONS • Annual CO^-oq. {metric tons)
Oinct Emissions
Sia'.iO'Wv Combustion Sources!
Yclj e :~J:v-:i:_='ii -> =o_ ••;•=;
Refnqe'B-JDn ,•' AC Equip Use
r ,. ----- = ;i j- ^ - i", -.-




Total Direct Emissions
Indirect Emissions
Purchased 3-,d Used E ecfi=:>
Pi, • • "ir,-.: ,;r; Jr^..: '•- - '-.-
Pu-c^aseO anc JseC Hot Water
Pii-;-?-:-: .:,-: _:-.-: > £••:: A,;^
Total Indirect Emissions
Optional Emissions 'aaectv si j'=e.




Total Optional Emissions
Cireet + J.'io1'.'.:'.- - ., : . , •.- .:"' , _.L,IWIS
Total U.S. Emissions

REQL RED SUPPLE V-NTi.. INFO-MA 'ON
BiomassCO; Emissions - (metric tonsfyr.)
Total Stationary - Biomass C03
el GHG
nd the
the
jcted to
IMP.
Rsqji^d CBliora |
Partner Name:
Reporting Year: |


Inventory Contact P^reun:
Dcpartmont'Division:
Sfee; Adsreas:
City:
State:
' • : . •
E-mai Adrttess:

Base Year

Year 2 Year 3
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The Reporting Requirements Flowchart below describes the full reporting process.
Year 1 - Base Year Data
                                     Partner Joins
                                    Climate Leaders
   Partner Submits 3rd Party Auditor Report
      and Inventory Summary for Review
                     i
     Feedback on 3rd Party Auditor Report
             Provided to Partner
   EPA Offers Desktop Review of Facility
Level Data and Provides Technical Support  on
  Inventory and Inventory Management Plan
      (IMP) Documentation, as Needed


 Partner Submits Draft IMP Documentation
 and Draft Inventory Summary for Review


 Feedback on Draft IMP Documentation and
 Draft Inventory Summary Provided to Partner
Partner and EPA Select One Site For On-Site
              IMP Review
    Partner Makes any Changes and Submits
   Final Base Year Inventory Summary and 3rd
            Party Verification Report
                   I
  Feedback on On-Site IMP Review Provided
               to Partner


 Partner Makes any Appropriate Changes and
Submits Final Base Year Inventory Summary
         and IMP Documentation
Year  2 Through
Goal Year
     Partner Submits Current Year Inventory
   Summary and 3rd Party Verification Report
                 in Goal Year

                Are There
            Outstanding Required
              IMP Components  --
                                                          Partner Submits New IMP Documentation
                                                         and Draft Current Year Inventory Summary
                                                                       for Review


                                                          Feedback on New IMP Documentation and
                                                           Inventory  Summary  Provided to Partner

                                                                           I
                                                          Partner Submits Any  Changes to IMP and
                                                             Current Year Inventory Summary


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Setting a GHG Emissions Reduction Goal
 EPA offers flexibility in goal-setting because every company has a unique set of GHG
 emissions sources and reduction opportunities. Once Partners have completed their base
 year GHG inventory, EPA works closely with Partners to set an individualized GHG
 reduction goal. This goal  must be:
 •  Corporate-wide (including at least all U.S. operations)
 •  Based on the most recent base year for which data are available
 •  Achieved over 5 to  10 years
 •  Expressed as an absolute GHG reduction or as a decrease in GHG intensity
 •  Aggressive compared to the projected GHG performance for the Partner's sector

 Goal Evaluation Considerations

 Partners represent a diverse group of companies, including energy producers,
 manufacturers, and service-oriented businesses. The standard for an aggressive goal might
 vary for different sectors and for different companies depending on a variety of factors:
 •  Sector Issues: Historically, GHG intensity tends to decrease over time in most sectors
   as equipment is replaced with newer, more efficient technology. This trend can be
   rapid in  sectors where capital  stock turns over quickly,  and much slower in traditional
   manufacturing sectors. The rate of intensity improvement can also be affected by the
   growth rate of the sector.
 •  Company Issues: Partners within the same sector can have different GHG  emissions
   sources and a wide range of reduction opportunities. In addition, some Partners have
   undertaken GHG reduction activities prior to joining Climate Leaders.  These actions are
   taken into consideration when evaluating a Partner's proposed goal.

 Goal Evaluation Methodology

 EPA individually evaluates each proposed GHG reduction goal through the following
 process:
 1) Evaluation Against Benchmark. The goal is evaluated  against a projected benchmark
   GHG emissions improvement rate for each Partner's sector. In cases where a Partner
   operates in multiple sectors, a weighted average is used. The benchmark is a combina-
   tion of projected average energy intensity improvement and  any projected process-
   related emissions intensity changes. EPA expects every goal to be markedly better
   than the projected  benchmark performance for the Partner's sector.
 2) Analysis  of Current Performance. EPA also considers a  Partner's current emissions inten-
   sity when evaluating its GHG reduction goal. By comparing the Partner's current per-
   formance to  its sector,  EPA recognizes that many companies have already made signifi-

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"GM has
demonstrated
that voluntary
programs work,
and they make
good business
sense. Our
partnership with
EPA's Climate
Leaders program
is an excellent
example of how
government and
industry
together can
encourage
innovation  and
strong,
forwardthinking
action."

   -Elizabeth Lowery
      Vice President
     Environment and
       Energy Policy
      General Motors

  cant reductions in their GHG emissions or GHG intensity.
  Companies that are currently very efficient for their sector will
  not be expected to commit to a reduction goal that is as aggres-
  sive as companies that are less efficient than their sector average.

Defining Projected Sector Benchmarks for GHG Emissions Performance

EPA currently uses the following models to develop an appropriate
benchmark:
• For commercial and industrial companies, EPA uses both the U.S.
  Department of Energy's National Energy Modeling System (NEMS)
  and the Bureau of Labor Statistics' (BLS) forecast input/output
  tables for the U.S. economy to project benchmark energy inten-
  sity improvement by sector.
• To project GHG emissions from electric generators, EPA uses the
  Integrated Planning Model (IPM) developed by ICF Resources Inc.
In cases where emissions from industrial processes are a significant
source of a Partner's inventory (such as cement or semiconductor
manufacturing), EPA performs additional analyses based  on sector-
specific sources of process-related emissions data and projections.
These data are then combined with the projected energy intensity
improvement to develop a benchmark GHG emissions improvement
rate for the Partner's sector.
                        Goal Achievement and Inventory Management:
                        General Motors

                        After surpassing their first Climate Leaders goal and achiev-
                        ing GHG emissions reductions of 23 percent from 2000 to
                        2005, GM is working closely with EPA to set an aggressive
                        second goal. Strategies to meet the next goal include lever-
                        aging two integral components to the Climate Leaders
                        Inventory Management Plan: the company's energy and GHG
                        management systems,  and its Web-based energy data collec-
                        tion system. GM will further reduce its GHG footprint by
                        growing its renewable  energy portfolio with the nation's
                        largest corporate solar photovoltaic installation, and continu-
                        ing as a top corporate  user of landfill gas.

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Choosing a Key Performance Indicator for Normalized Goals

EPA allows goals to be expressed as an absolute GHG emissions
reduction or as a decrease in GHG intensity. Absolute GHG reduction
goals compare total GHG emissions in the goal year to those in a base
year. GHG intensity goals allow a company to account for increases or
decreases in production over time. The ratio of GHG emissions over an
appropriate normalizing factor becomes the Partner's key performance
indicator to measure GHG intensity. Normalizing factors are typically
measured in physical units (e.g., tons of steel) or economic units (e.g.,
value of shipments).  Due to the large variability in economic metrics,
Climate Leaders generally prefers  metrics based on physical values,
which track year-to-year changes in emissions intensity more accurately.
For companies that produce a wide diversity of products, however, using
an economic metric might be more appropriate. EPA offers technical
assistance to help Partners choose a suitable key performance indicator.
Reporting and Goal  Tracking
Climate Leaders Partners report annual GHG inventory data  to EPA to
document progress towards their reduction  goal.  Partners with a
worldwide goal report domestic and international emissions
separately as well as reporting a worldwide total. This system allows
EPA to  ensure that Partners are demonstrating leadership through
achieving a portion of their GHG  reductions in the United  States.
Once Partners meet their initial Climate Leaders goal, EPA will work
with them to set a new reduction goal.
Goal Achievement and Green Power: National
Renewable Energy Laboratory

The laboratory has met its GHG emissions reduction goal primari-
ly through the use of multiple onsite renewable energy projects,
including several photovoltaics installations, and the use of wind
power to offset electric load at its National Wind Technology
Center.  In fiscal year 2005, NREL purchased renewable energy
certificates (RECs) that offset 100 percent of its annual electric
use in Department of Energy-owned buildings. Several solar ther-
mal projects include solar hot water systems, trombe walls, and
ventilation air preheat systems. The laboratory's belief in making
a positive local impact on the environment led NREL to make
green power purchases in Colorado.
"NREL believes
in the balanced
pursuit of
economic
viability,
environmental
stewardship,
and public
responsibility, so
Climate Leaders
serves as a good
opportunity for
us to highlight
and expand on
what we've
already done."

        -Dan Bilello
          Manager
    Environmental and
   International Group
   National Renewable
    Energy Laboratory
              11

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