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est practice) gasses are absent and the lack of a
complete data set for electricity consumption leads to an
over/underestimation of total emissions.
■ Consistency – improvement is needed to ensure that the
methodology is based on primary sources, used consistently
throughout the assessment as stated in a footprint report.
Where lack of data requires the use of secondary or
estimated data, the reasoning behind this must be discussed.
■ Transparency – improvement is needed in making key
assumptions and methodologies clear, disclosing and
referencing emission factor sources and discussing any
issues.
■ Accuracy – improvement is needed in including emissions
from the main three GHGs (mentioned above) and utilising
emission factors contained in the IPCC in accordance to the
GHG Protocol’s best practice to ensure that quantification
is neither over nor underestimated.
Recommendations
GHG Assessment
■ While ABIL presents its footprint correctly in terms of scope
breakdown, the presentation should be part of a larger
report which includes discussion of organisational
boundaries, assumptions and methodologies used and the
reasoning underlying their respective usage.
■ ABIL’s hybrid approach to data sources – drawing from
both the UK Department for the Environment, Food and
Rural Affairs (DEFRA) and the GHG Protocol – is not best
practice. ABIL should adopt the GHG Protocol and ISO
14064 as the Standards from which it takes general
guidance on footprint methodology and all critical inputs.
>accountability
■ Primary data should be used whenever possible and cases
where it is not available must be discussed as part of the
footprint report.
■ Assumptions and methodology should be made clear in the
discussion included as part of the footprint report.
■ Data sets utilised should be complete and the footprint
should include all six GHGs (with CO , CH4 and N O being
2 2
sufficient as best practice).
Conclusions
Based on the information reviewed, a determination of
“limited assurance” over the carbon footprint, including
scopes 1, 2 and 3, is appropriate. With the incorporation of
the improvements discussed above, ABIL will have a greater
level of confidence that the footprint accurately reflects the
GHG emissions produced by ABIL and that the reporting of
the GHG emissions is in accordance with the principles set by
the GHG Protocol and ISO 14064.
Kimberly van Niekerk
Verification team leader
Enlightened Energy
kvanniekerk@enlenergy.com
Johannesburg
African Bank Investments Limited | Integrated Report for the year ended 30 September 2012 179