Environmental Management Accounting Procedures and Principles

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Environmental Management Accounting Procedures and Principles ∑ Environmental Revenues 2. CONVERSION FACTORS Conversion for energy input in kg, liter or m 3 into kWh Natural gas 10.00 kWh/m 3 12.66 kWh/kg Fuel oil light 9.93 kWh/l 11.68 kWh/kg Fuel oil heavy 10.27 kWh/l 11.17 kWh/kg Hard coal - 8.14 kWh/kg Brown coal - 5.35 kWh/kg District heating Inquire at local public utility company Source: Guide to Corporate Environmental Indicators, Federal Environmental Ministry, Bonn, Germany, 1997. Conversion for CO2 emissions per kWh energy input CO2 in g/kWh Natural gas 200 Fuel oil light 260 Fuel oil heavy 280 External supply of electricity 492 for Germany Source: Study Commission of the German Bundestag (1994), European Electricity Supply Network (UCPTE 93). Conversion factors for global warming emissions (Kyoto protocol) Substance Global warming potential GWP (1) time horizon 100 years, (kg CO2 equivalent per kg substance) Carbon dioxide CO2 1 Methane CH4 21 -132-
Environmental Management Accounting Procedures and Principles Nitrous Oxide N2O 270 Sulphur hexafluoride SF6 23.900 Perfluorcarbons PFCs 7.000 – 9.200 Hydrofluorocarbons HFCs 140 – 9.800 Source: UNCTAD. (For a complete list of GWPs see IPPC 1996.) Conversion factors for ozone depleting emissions (Montreal protocol) Substance Ozone depleting potential ODP (kg CFC-11 equivalent per kg substance) CFCl3 (CFC-11) 1.0 CF2Cl2 (CFC 12) 1.0 C2F3Cl3 (CFC-113) 0.8 C2F4Cl2 (CFC-114) 1.0 C2F5Cl (CFC-115) 0.6 CF2BrCl (Halon-1211) 3.0 CF3Br (Halon-1301) 10.0 C2F4Br2 (Halon-2402) 6.0 CF3Cl (CFC-13) 1.0 C2FCl5 (CFC-111) 1.0 C2F2Cl4 (CFC-112) 1.0 C3FCl7 (CFC-211) 1.0 C3F2Cl6 (CFC-212) 1.0 C3F3Cl5 (CFC-213) 1.0 C3F4Cl4 (CFC-214) 1.0 C3F5Cl3 (CFC-215) 1.0 C3F6Cl2 (CFC-216) 1.0 C3F7Cl (CFC-217) 1.0 CCl4 Carbon Tetrachloride 1.1 C2H3Cl3 1,1,1-Trichloroethane 0.1 CHFCl2 (HCFC-21)1 0.04 CHF2Cl2 (HCFC-22)1 0.055 CH2FCl (HCFC-31)1 0.02 C2HFCl4 (HCFC-121)2 0.01 – 0.04 C2HF2Cl3 (HCFC-122)3 0.02 – 0.08 -133-
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