The Greenhouse Gas Protocol ("GHG Protocol" or "Protocol")—a leading standard setter for measuring and managing corporate greenhouse gas emissions, borne of a partnership between World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD)—has opened stakeholder surveys concerning the revision of its Corporate Accounting and Reporting Standard, Guidance on Scope 2 Emissions, and the Scope 3 Standard and Scope 3 Calculation Guidance.
The GHG Protocol's standards and guidance are a foundational element of the Science Based Targets initiative (SBTi), which helps shape and verify corporate emissions reductions targets and ensure they are aligned with the goals of the 2015 Paris Agreement.协议是大企业首选碳核算机制:2016年92%以上Fortune500公司向CDP报告排放数据时,根据Hgorm协议会计标准这样做。万博体育app手机登录自2004年以来公司会计报告标准从未修订过,范围2排放指南-即自2010年代初首次发布以来与公司电热三维排放相关联的排放量从未修订过。
i2022年3月宣布利害关系方调查过程时,《温室气体议定书》宣布,“关键焦点将是通过重大披露举措确保与正在开发的核算规则相统一和一致..信息披露创举多多样,跨行业和司法权限,但关键共性在于依赖温室气体协议当前框架 。
,例如,美国证券交易委员会s/www.cov.com/en/news-and-inights/inights/2022/03/sec-proposes-landmark-climate-证交会在其提案中明确纳入并采纳了由《温室气体协议》开发的许多概念。
II万博体育app手机登录可再生能源证书作用2范围发布指南
A万博体育app手机登录RECs当前在2范围报告
Hrefss/default/files/Scope%2020Guidance_Final_Sept26.pdf>>当前2范围指导 (发布于2015年)为实体报告2范围排放量框架-即购买电耗、蒸气、热和冷却间接排放当前,实体可以通过定位法(基于实体地理区域平均产生能源排放量)或市场法(基于实体购买RECs的具体生成器排放物)报告CLE2排放量。
RECs是再生电源发布并出售给其他实体的工具,这些实体可能与直接购买电力合同捆绑或不可包绑万博体育app手机登录当前指南解释RECs销售传递可再生能源需求信号,这些信号驱动生产变化万博体育app手机登录RECs设计创建需求端市场信号,当前指南不要求实体证明RECs额外性也就是说,实体无需证明将排减纳入REC兆瓦本不会实现万博体育app手机登录数个其他报告机制,如英国绿楼理事会净零碳建框架,包含 这一额外性需求协议正考虑改变RECs
A部分修改中,协议似乎在重新评估是否和如何计算RECs协议2022年3月公告宣布由Anders Bjorn研究范围2,夏季Bjorn 二大建议 For each of these fifteen categories, the Guidance prescribes a time boundary to account for all emissions related to the entity's activities in the reporting year, even if those emissions occurred in a prior year or are expected to occur in a future year.万博体育app手机登录计算指南还就每一类别规定了一套专用计算排放法。万博体育app手机登录举例说,购买商品和服务产生的排放可用供应商专用法报告(有特定供应商提供的数据)、混合法报告(有某些供应商提供的数据和二级信息补缺)、平均数据法报告(有货物质量和平均排放因子数据)或开支法报告(有货物经济值和平均排放因子数据) C拟议的改变将显著效果报告2排放
Upstream Downstream emissions from purchased goods and services downstream transportation and distribution capital goods processing of sold products fuel- and energy-related activities (not included in scope 1 or scope 2) use of sold products upstream transportation and distribution end-of-life treatment of sold products waste generated in operations downstream leased assets business travel franchises employee commuting investments upstream leased assets IVsites/default/files/mocket-bases%20Survey%20Memo.pdf如上所述,基于市场的核算方法涉及使用合同工具或抵减信用量测量排放量性能,而《温室气体议定书》允许这些方法处理范围2排放问题。万博体育app手机登录然而,当前指南不包括基于市场报告直接(范围1)或供应链排放(范围3)的计算方法这份调查请求利害相关方反馈各种市场化计算方法-包括抵减信用额、嵌套信用额、供销棚/价值链干预、批量平衡认证和书籍填报证书-可能应用到范围1和3报告万博体育app手机登录公司应该从此难得机会生成碳规则
(a) The make, model, model year, and any other appropriate identifiers of the motor vehicle;
(b) Certification that the motor vehicle is made by a qualified manufacturer, within the meaning of Section 30D(d)(3);
(c) Certification that the motor vehicle is treated as a motor vehicle for purposes of title II of the Clean Air Act;
(d) The gross vehicle weight rating of the motor vehicle;
(e) The battery capacity of the motor vehicle;
(f) The motor vehicle's vehicle identification number!and
(g) Such other information as the Secretary may provide on irs.gov.
With respect to the Section 30D credit, the following additional information needs to be provided:
(a) Certification that the motor vehicle is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 7 kilowatt hours and the battery is capable of being recharged from an external source of electricity, or the motor vehicle is a new qualified fuel cell motor vehicle;
(b) Certification that the motor vehicle is manufactured primarily for use on public streets, roads and highways (not including a vehicle operated exclusively on a rail or rails) and has at least four wheels;
(c) Certification that the final assembly of the motor vehicle occurred within North America;
(d) Certification of the percentage of the value of the applicable critical minerals contained in the electric vehicle's battery that were (i) extracted or processed in the United States or a FTA partner country, or (ii) recycled in North America;
(e) Certification of the percentage of the value of the EV battery components that were manufactured or assembled in North America;
(f) Whether the motor vehicle is a van, sport utility vehicle, pickup truck, or other vehicle!and
(g) The motor vehicle's manufacturer's suggested retail price.
Similarly, with respect to Section 25E and 45W credits, the manufacturer must provide additional information to show that vehicles satisfy the statutory qualifications for credit eligibility.
A vehicle seller, such as a dealer, must furnish a report to a purchaser not later than the purchase date and an annual report to the IRS, including the following information:
(a) The name and taxpayer identification number of the seller;
(b) The name and taxpayer identification number of the purchaser;
(c) The vehicle identification number, if assigned, of the vehicle;
(d) The battery capacity of the vehicle;
(e) For new clean vehicles, verification that original use of the vehicle commences with the purchaser;
(f) The date of sale, sale price of the vehicle, and maximum credit allowable to the purchaser!and
(g) If a purchaser makes an election to transfer the credit to the selling dealer that satisfies certain requirements for sales after December 31, 2023, any amount paid or allowable as a partial payment or down payment.
This revenue procedure notably does not require qualified manufacturers to certify as to a vehicle's satisfaction of the requirements in Section 30D(d)(7)—that the critical minerals in the battery have not been extracted, processed, or recycled by a "foreign entity of concern" and that the components contained in the battery have not been manufactured or assembled by a foreign entity of concern. This would seem to impose less of a diligence burden on manufacturers.同理,税收程序没有解决车辆购买者如何确定车辆满足这些需求的问题。我们注意到,IRS可添加这项附加认证要求,作为2024或2025前“秘书可能提供的其他信息”的一部分,而2024或2025前外国受关注实体规则生效。
IT似乎报告需要解决车辆信用分数问题万博体育app手机登录As such, two vehicles of the identical make, model, and year may not always have the same credit eligibility, which will vary depending on the composition of critical minerals and components and the location of final assembly.
Manufacturers and sellers must submit a declaration under penalties of perjury that the facts presented in support of this certification are true, correct, and complete. A purchaser of a vehicle can rely on the manufacturer's certification for the Section 30D, 45W, and 25E credits.
This revenue procedure does not provide any guidance on how to determine the value of critical minerals and components. The revenue procedure expressly notes that it does not constitute the guidance the IRS is required to propose regarding Section 30D(e)(1) (Critical Minerals Requirement) and Section 30D(e)(2) (Battery Components). Such guidance is due to be published separately, by no later than December 31, 2022.
最后,我们注意到税收程序没有表示政府会放松信用计划的法定时限-例如提供过渡期-正如许多制造商所请求的那样。
我们将继续监测和报告这些动态。
为此,欧洲委员会(“委”)预计将通过详细强制性ESG披露要求,如
ESRS目前建议覆盖84个离散披露要求和1 144个定量和定性数据点。
通用标准处理关键基础概念以及报告过程和格式符合CSRD可持续性报告ESRS1定义二重重要性概念,CSRD报告关键原理之一双重相对性标准意味着公司必须报告不仅对企业ESG问题的潜在金融影响,而且对其企业对人和地球的物质影响。换句话说,公司必须报告从金融角度讲无关紧要的问题。ESRS1还澄清说,某些披露-例如温室气体排放-一直是材料。 十大主题ESRS覆盖所有ESG三大支柱如下(见>高度:自动机">
(can opt to delay until FY 2028) / 2027 (2029 if delay)
(i) ESRS!具体可持续性报告标准欧盟将为非欧盟母公司开发或三)欧盟认为等效的本地司法可持续性报告标准。
Last year, Covington predicted an increased focus on environmental enforcement under the Biden Administration. Recent statements by key environmental leadership have confirmed this, further sharpened Administration priorities, and track renewed focus by DOJ more broadly on combating corporate malfeasance. In the coming year, regulated entities should prepare for increased criminal enforcement, including consideration of conduct within their supply chains. They should also expect increased scrutiny of their environmental compliance programs, including the potential for corporate monitorship if DOJ deems a company's compliance program to be inadequate.
Emphasis on criminal enforcement
Regulated entities should expect an uptick in criminal prosecutions for environmental violations, including for individuals.
In end of year remarks, Assistant Attorney General Todd Kim, confirmed over the summer to be head of DOJ's Environment and Natural Resources Division (ENRD), stated that "enforcement of the criminal provisions of the environmental laws is a priority," stressing that criminal prosecutions are "critical to the proper functioning of the overall enforcement scheme." He articulated a focus on individual prosecutions specifically as a way of ensuring corporate accountability, stating that "only individuals can go to jail," and that a "genuine threat of criminal prosecution can and will change the conduct" of corporations. Deborah Harris, chief of DOJ's Environmental Crimes section within ENRD, made similar statements at the same event, noting how "prosecutions declined over the course of the last four years," but that the Department will be "head[ing] more to vigorous enforcement as opposed to just aiming for compliance."
The emphasis is also evident in President Biden's nomination of David Uhlmann to head EPA's Office of Enforcement and Compliance Assurance. Uhlmann, whose nomination has already received Senate committee approval, is also a former chief of the Environmental Crimes section, and has similarly raised awareness of declining environmental criminal prosecutions.
Consideration of supply chain misconduct
Consistent with President Biden's "whole of government" approach to addressing climate change, DOJ may seek to expand prosecutions into new areas. Harris stated that prosecutors are actively working with agencies beyond ENRD's traditional clients, including Customs and Border Protection, the Departments of Homeland Security, Agriculture, Labor, and Transportation, OSHA, and the SEC. AAG Kim mentioned the use of broadly applicable white collar criminal provisions such as fraud, conspiracy, false statements, and obstruction of justice to target additional conduct.
One area that should be carefully watched is culpability for corporations who fail to exercise diligence over how inputs to their products are sourced. AAG Kim made clear that failure to exercise "due care" to discover criminal conduct in a supply chain, including potentially conduct outside the jurisdiction of the United States, could be held against a regulated entity. This idea tracks a broader trend within environmental law, particularly surrounding disclosure requirements, that corporations should be responsible for the environmental effects of their entire value chain, not just the portion they directly control. This is especially relevant for entities that import into the United States, who must often certify the legality of their products upon entry into the country, and risk making a false statement if they have not carefully examined their suppliers.
The importance of compliance in meeting DOJ expectations
DOJ's message is clear: Companies should take proactive steps to prioritize environmental compliance, and create structures that identify, resolve, and, if appropriate, self-report environmental violations.
AAG Kim offered concrete suggestions for an environmental compliance program, including:
- Establish a "corporate culture that fosters strict attention to law."
- Develop a "strong internal infrastructure that supports future environmental compliance" so that, "if environmental problems arise, your company has systems in place to investigate, determine, and document what went wrong, and why."
- The "heart of this infrastructure is a commitment to undertake comprehensive, periodic environmental audits of business operations."
- "[K]eep track of the compliance steps you take" so that, in the event of an enforcement action, a corporation can demonstrate to DOJ that penalties are unwarranted.
- Finally, "establish and enforce systems of accountability all the way up the corporate chain for environmental issues."
These recommendations track broader guidance DOJ has issued to assess compliance programs.
The potential rewards of a robust compliance program are significant: Effective compliance structures will make it easier to detect violations before they become serious, identify and address problematic behavior by employees, and proactively remediate any environmental harm. And, in the event the government initiates an enforcement action, they will make it easier to cooperate and provide required information, and take advantage of potentially powerful self-disclosure incentives.
Continued Emphasis on the Corporate Monitor
By contrast, companies that fail to establish adequate environmental compliance programs may have one imposed on them, in the form of a consent decree that includes a corporate monitorship.
Monitors evaluate the effectiveness of the company's controls and recordkeeping as they relate to a company's ongoing compliance with a plea agreement or settlement with the United States. They can be a costly multi-year commitment. Monitors are an appealing tool for DOJ given the intricate technical complexity of some environmental law compliance obligations, creating challenges to verifying compliance for those lacking necessary background.
AAG Kim stated that monitors "increase the likelihood of compliance with consent decree obligations," and that ENRD "will continue to use" them in both civil and criminal cases. This renewed interest in monitors tracks Department-wide guidance issued last fall encouraging prosecutors to consider them where a corporation's compliance program and controls are "untested, ineffective, inadequately resourced, or not fully implemented at the time of a resolution."
Grid-scale energy storage could help avoid such outages. Moreover, the transition to greater reliance upon renewable energy resources to combat climate change amplifies the need for grid-scale storage. While some renewable energy resources have consistent output, like geothermal or hydroelectric, other sources, like wind and solar power, generate intermittently.
Biden's AJP proposes to promote energy storage by making standalone storage projects eligible for the federal investment tax credit. As it currently stands, energy storage only receives tax credits if it is integrated with renewable generation sources that are already eligible for the tax credit.Additionally, the AJP includes utility-scale energy storage in a list of investments eligible for fifteen billion dollars of support.
The AJP's investments in energy storage as a vehicle for job creation align with the Administration's recent announcement of its intention to develop a "10-year, whole-of-government plan to urgently develop a domestic lithium battery supply chain that combats the climate crisis by creating good-paying clean energy jobs across America." That plan, like the AJP, is intended to reduce the U.S.'s reliance upon China for the vast majority of the world's lithium-ion battery cell manufacturing and raw material refining.
Storage Investment Tax Credit
Despite being essential to the scalable adoption of clean renewable energy sources, energy storage on a standalone basis does not at this time qualify for a federal investment tax credit .hrefs/blogs/Investing-Energy-service-service-business-ace-a/a/a/on the way, the falling water passes through a turbine and produces electricity that it supplied to the grid. But the physical land and water demands of a pumped hydro project make it an option that is not universally available.
Other more advanced forms of long-duration energy storage involve cooling ambient air to supercritical temperatures when electricity is in surplus or cheaper, storing it in low-pressure vessels, and then allowing the rapid expansion of the gas to drive a turbine and create electricity without combustion at times when energy demand increases. These more advanced options can provide a 50 megawatt (MW) facility, with five to eight hours of storage on an acre of land.
Green hydrogen also holds promise as a means of storing intermittent renewable energy, as we described in a prior post in this series.
But, by far, the most common form of energy storage being deployed today is through lithium-ion batteries.举个例子,Tesla目前正在加利福尼亚州前化石生成设施网站委托使用 < ahrfss/arielcohen/2020/08/13/tefs-bgins建设-worldstWoodMackenzie和美国能源存储协会2千多兆瓦新能源存储系统s//s/swoodmac.com/research/products/power-and-reservers/us-energy-serve-monitor/This is an increase of 182% from the previous quarter, and marked a new record quarter for U.S.storage.
The President's proposed tax credit could assist in encouraging that growth. The solar energy industry has cited the tax credit as one of the most critical mechanisms supporting its meteoric growth of approximately 10,000% since 2006.
More than 150 groups, including the Environmental Defense Fund, NRDC, Solar Energy Industries Association, American Clean Power Association, signed on to letters to House and Senate leadership, urging the legislature to make energy storage technologies eligible for these tax credits. Specifically, they argued that such a reform would allow energy storage to compete with other green technologies.
Clean energy industry leaders stand behind the policy. According to Gregory Wetstone, president and CEO of the American Council on Renewable Energy (ACORE), "[a] federal tax credit for energy storage would have a transformative impact, promoting private sector investment and helping monetize the value of energy storage technology." The energy tax credit also enjoys bipartisan support.
Additional Funding for Utility-Scale Energy Storage
One of the major goals of the AJP is to establish the United States as a leader in climate science, innovation and R&D. Specifically, the AJP would invest $15 billion in demonstration projects for climate R&D priorities, including utility-scale energy storage, among a number of other technologies. So, in addition to the extension of eligibility for the investment tax credit, the AJP could provide financial assistance to utility-scale energy storage projects at the cutting edge.
A Secure Domestic Supply Chain for Energy Storage
Despite the paucity of federal support available to-date, cost effective energy storage has been described as the "holy grail" that could unlock possibilities for the deployment of intermittent renewables at the scale needed to achieve the President's target of a zero-carbon electricity sector by 2035. The AJP's and Congress's plans to reward storage with tax benefits would be an important first step in mobilizing the private capital needed to realize storage's potential.
Additionally, as a result of the Administration's assessment of critical supply chains, which was conducted pursuant to Executive Order (E.O.) 14017, the Administration, just last week, announced an even broader effort to secure a domestic supply chain for high-capacity batteries.
The recommendations resulting from the Administration's supply chain assessment include the following (among others):
- Developing a National Blueprint for Lithium Batteries – a 10-year plan to onshore the entire supply chain for batteries, from the critical minerals that go into them, to recycling at their end-of-life;
- Investing in development of next-generation batteries that will reduce critical mineral requirements for grid storage!并
- Launching支持联邦机构通过能源部联邦能源管理程序部署能源项目。
离散能源链创举反映了政府的观点,即投资清洁能源技术不仅对解决气候变化问题是必要的,而且对确保美国21世纪全球领导权也是必要的。