1. PAS 2050 Specification for the assessment of the life cycle greenhouse gas emissions of goods and services Nigel Carter, En-Venture Chair, BSI GHG Committee

2. Justification and scope developed in response to broad and industry desire for a consistent method for assessing the life cycle GHG emissions of goods and services emissions that are released as part of the processes of creating, modifying, transporting, storing, using, providing, recycling or disposing of goods and services

3. Methodology…....depends for guidance on ISO LCA standards addresses B2B and B2C need for data treatment of emissions from land use change, and biogenic and fossil carbon sources; treatment of the impact of carbon storage in products, and offsetting; requirements for the treatment of GHG emissions arising from specific processes; data requirements and accounting for emissions from renewable energy generation; and claims of conformity.

4. Principles Relevance: select GHG sources, carbon storage, data and methods appropriate to the assessment of the GHG emissions arising from products; Completeness: include all specified GHG emissions and storage that provide a material contribution to the assessment of GHG emissions arising from products; Consistency: enable meaningful comparisons in GHG-related information; Accuracy: reduce bias and uncertainties as far as is practical; Transparency: where the results of life cycle GHG emissions assessment carried out in accordance with this PAS are communicated to a third party, the organization communicating these results shall disclose GHG emissions-related information sufficient to allow such third parties to make associated decisions with confidence.

5. Implementation a business-to-consumer assessment, which includes the emissions arising from the full life cycle of the product; or a business-to-business assessment, which includes the GHG emissions released up to and including the point where the input arrives at a new organization (Including all upstream emissions).

6. Sources, offsetting & units of analysis Assessment period for CO 2e – 100 years Sources: energy use (including energy sources, such as electricity, that were themselves created using processes that have GHG emissions associated with them); combustion processes; chemical reactions; refrigerant loss and other fugitive gases; operations; service provision and delivery; land use change; livestock and other agricultural processes; waste.

7. Other sources CO 2 emissions originating from fossil and biogenic carbon sources Non-CO 2 emissions originating from fossil and biogenic carbon sources Carbon storage in products Land use and land use change Soil carbon change in existing agricultural systems Offsetting

8. System boundaries Alert for product category rules (PCRs) – developed according to ISO 14025 – Type III (self-dclared) Section 6 for guidance where PCRs not available Note exclusions – human energy; consumer travel; employee commuting; animals

9. Material Contribution & Threshold 95% life cycle emissions from functional unit (quantified performance of a product system for use as a reference unit [BS EN ISO 14044:2006, 3.20])

10. Data Quality completeness: the percentage of data that are measured, and the degree to which the data represents the population of interest (is the sample size large enough, is the periodicity of measurement sufficient, etc.); consistency: qualitative assessment of whether the selection of data is carried out uniformly in the various components of the analysis; reproducibility: qualitative assessment of the extent to which information about the method and data values would allow an independent practitioner to reproduce the results reported in the study; data sources, with reference to the data source

11. Emissions attributable to… co-products, waste, CHP, transport, re-use & manufacture, use of recycled material and recycling Calculations based on primary data and result delivered in Tonnes CO 2equivalent

12. Claims of conformity Self declaration, other or third-party verification

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