GHG Inventory Management Plan Checklist

The Inventory Management Plan (IMP) is an internal process for the
Partner to institutionalize the completion of a high quality inventory.
The IMP should be designed with this in mind, not strictly as a
reporting requirement to EPA. The IMP checklist outlines what components
should be included in an IMP and can be used as a guide for creating an
IMP or pulling together existing documents. The checklist does not
represent, and should not be used as a substitute for an IMP. As part of
the Climate Leaders reporting requirements, Partners describe for EPA,
in a format of their choice, their company-specific approach for each
IMP component listed below. EPA expects that an IMP be in place within a
year of the Partner joining the program. However, EPA recognizes that
the development of an IMP is an ongoing process, so components listed as
"can be completed over time" can be implemented over the length of the
Partner's goal period.

+---+-----------+----------------------+--------------------------------+
|   | **IMP     | **Detail Required**  | **Issues to Consider**         |
|   | Co        |                      |                                |
|   | mponent** |                      |                                |
+===+===========+======================+================================+
|   | **Partner |                      |                                |
|   | Info      |                      |                                |
|   | rmation** |                      |                                |
+---+-----------+----------------------+--------------------------------+
| 1 | Company   | Legal name of entity |                                |
| \ | Name      |                      |                                |
| . |           |                      |                                |
+---+-----------+----------------------+--------------------------------+
| 2 | Corporate | Physical and mailing |                                |
| \ | Address   | address              |                                |
| . |           |                      |                                |
+---+-----------+----------------------+--------------------------------+
| 3 | Inventory | Contact name and     |                                |
| \ | Contact   | title                |                                |
| . |           |                      |                                |
+---+-----------+----------------------+--------------------------------+
| 4 | Inventory | Contact information  |                                |
| \ | Contact   | (                    |                                |
| . | In        | telephone/fax/email) |                                |
|   | formation |                      |                                |
+---+-----------+----------------------+--------------------------------+
|   | *         |                      |                                |
|   | *Boundary |                      |                                |
|   | Con       |                      |                                |
|   | ditions** |                      |                                |
+---+-----------+----------------------+--------------------------------+
|   | **        |                      |                                |
|   | *Organiza |                      |                                |
|   | tional*** |                      |                                |
+---+-----------+----------------------+--------------------------------+
| 5 | Inclusion | The basis for        | Is the approach consistent     |
| \ | of        | reporting emissions  | with the Climate Leaders       |
| . | Partially | data from partially  | Design Principles? If          |
|   | Owned or  | owned or controlled  | applicable, how is operational |
|   | C         | assets:              | control defined? How is equity |
|   | ontrolled |                      | defined (e.g., based on        |
|   | Assets    | -   Equity Approach  | financial ownership or value   |
|   |           |                      | derived from company)?         |
|   |           | -   Control          |                                |
|   |           |     Approach:        | Are leases adequately          |
|   |           |                      | addressed?                     |
|   |           | ```{=html}           |                                |
|   |           | <!-- -->             |                                |
|   |           | ```                  |                                |
|   |           | -   Financial        |                                |
|   |           |     control          |                                |
|   |           |     criterion        |                                |
|   |           |                      |                                |
|   |           | -   Operational      |                                |
|   |           |     control          |                                |
|   |           |     criterion        |                                |
+---+-----------+----------------------+--------------------------------+
| 6 | F         | A list of all        | Is the list complete and does  |
| \ | acilities | facilities with      | it include all facilities      |
| . | List      | location, %          | (including leases if           |
|   |           | ownership, or %      | applicable)? Are fleet         |
|   |           | control.             | vehicles also included if not  |
|   |           |                      | assigned to a facility?        |
|   |           | Define if inventory  |                                |
|   |           | is U.S. only or      | How does the list compare to   |
|   |           | includes optional    | other public sources listing   |
|   |           | non-U.S. operations. | company holdings? Is there a   |
|   |           |                      | method for determining the     |
|   |           |                      | accuracy of the list and a     |
|   |           |                      | process for ongoing review?    |
+---+-----------+----------------------+--------------------------------+
|   | ***Opera  |                      |                                |
|   | tional*** |                      |                                |
+---+-----------+----------------------+--------------------------------+
| 7 | GHG List  | A list of GHGs       | Are all of the six major GHGs  |
| \ |           | included in          | (CO~2~, CH~4~, N~2~O, HFCs,    |
| . |           | inventory.           | PFCs, and SF~6~) included? Is  |
|   |           |                      | there documentation for gases  |
|   |           |                      | not on the list to ensure      |
|   |           |                      | there is no oversight? Are     |
|   |           |                      | small sources of a GHG         |
|   |           |                      | overlooked? Has Partner at     |
|   |           |                      | least made an estimate of the  |
|   |           |                      | emissions from small sources   |
|   |           |                      | and included those estimates   |
|   |           |                      | in their inventory?            |
|   |           |                      |                                |
|   |           |                      | How does the GHG list compare  |
|   |           |                      | to the list of emission        |
|   |           |                      | sources specified in #9 and    |
|   |           |                      | #10?                           |
+---+-----------+----------------------+--------------------------------+
| 8 | Emission  | A description of the | Is the procedure likely to     |
| \ | Source    | procedure / method   | identify all sources? Has the  |
| . | Ident     | used to identify     | procedure captured all         |
|   | ification | direct and indirect  | stationary, mobile, indirect,  |
|   | Procedure | emission sources.    | process, and fugitive sources, |
|   |           |                      | including small sources?       |
|   |           |                      |                                |
|   |           |                      | Does the emissions source      |
|   |           |                      | identification procedure       |
|   |           |                      | include networking with all    |
|   |           |                      | the appropriate people, whose  |
|   |           |                      | roles and responsibilities are |
|   |           |                      | defined in #24?                |
+---+-----------+----------------------+--------------------------------+
| 9 | Direct    | A list of groups of  | Are all direct emission        |
| \ | Sources   | sources by emission  | sources included (stationary,  |
| . |           | category for each    | mobile, fugitive, and          |
|   |           | facility or          | process)?                      |
|   |           | reporting unit       |                                |
|   |           | (e.g., under         | How does this list compare     |
|   |           | stationary           | with other company lists of    |
|   |           | combustion: thermal  | emissions sources (e.g., a     |
|   |           | oxidizers, engines,  | site's Title V air permit that |
|   |           | flares, etc.).       | has a list of all major        |
|   |           |                      | stationary sources of          |
|   |           | *It is not necessary | regulated emissions)?          |
|   |           | to enumerate each    |                                |
|   |           | piece of equipment.* |                                |
+---+-----------+----------------------+--------------------------------+
| 1 | Indirect  | A list of energy     | Are all indirect emission      |
| 0 | Sources   | imports or exports   | sources included (purchased    |
| \ | -- Energy | that are reflected   | electricity, steam, and hot    |
| . | Import /  | in the inventory     | water)?                        |
|   | Export    | (e.g., steam,        |                                |
|   |           | electricity, hot     |                                |
|   |           | water, etc.).        |                                |
+---+-----------+----------------------+--------------------------------+
| 1 | Optional  | A list of other      | Are optional sources included  |
| 1 | Sources   | optional emission    | accurately (i.e. entire        |
| \ |           | sources that are     | emissions source accounted for |
| . |           | accounted for in the | and not just the reductions)?  |
|   |           | inventory (e.g.,     |                                |
|   |           | outsourced           | Are the optional sources       |
|   |           | activities, upstream | included relevant to the       |
|   |           | or downstream        | company profile?               |
|   |           | activities, etc.)    |                                |
+---+-----------+----------------------+--------------------------------+
|   | **        |                      |                                |
|   | Emissions |                      |                                |
|   | Quantif   |                      |                                |
|   | ication** |                      |                                |
+---+-----------+----------------------+--------------------------------+
| 1 | Quant     | A description of the | Are the correct quantification |
| 2 | ification | emission             | methodologies being used (see  |
| \ | Method    | quantification       | Climate Leaders Inventory      |
| . |           | methodologies and    | Guidance documents)?           |
|   |           | reference for each   |                                |
|   |           | emission source and  | Are the methods based on       |
|   |           | offset project.      | reliable accurate and current  |
|   |           |                      | references?                    |
|   |           | Where multiple       |                                |
|   |           | methods are used,    | How do the methods compare to  |
|   |           | specify which        | the Climate Leaders guidance   |
|   |           | facility / source    | documents?                     |
|   |           | uses the respective  |                                |
|   |           | method.              |                                |
+---+-----------+----------------------+--------------------------------+
| 1 | Emission  | A list of emission   | Are the correct emission       |
| 3 | Factors   | factors and other    | factors being used, based on   |
| \ | and Other | constants and        | reliable accurate and current  |
| . | Constants | reference for        | references? Are factors        |
|   |           | factors and          | updated annually?              |
|   |           | constants (i.e.      |                                |
|   |           | Global Warming       | How do the factors compare to  |
|   |           | Potentials and       | default values in the Climate  |
|   |           | conversion factors)  | Leaders Inventory Guidance     |
|   |           | for each emission    | documents (e.g., do stationary |
|   |           | category.            | combustion CO~2~ factors       |
|   |           |                      | account for carbon oxidation)? |
|   |           | Descriptions of the  |                                |
|   |           | process for how      | Is the method for determining  |
|   |           | external references  | electricity production         |
|   |           | are kept current.    | emission factors documented    |
|   |           |                      | (e.g., from utility, default   |
|   |           | Where multiple       | average regional factor,       |
|   |           | factors are used,    | etc.)?                         |
|   |           | specify which        |                                |
|   |           | facility / source    |                                |
|   |           | uses the respective  |                                |
|   |           | factor.              |                                |
+---+-----------+----------------------+--------------------------------+
|   | **Data    |                      |                                |
|   | Man       |                      |                                |
|   | agement** |                      |                                |
+---+-----------+----------------------+--------------------------------+
| 1 | Activity  | A description / name | Is activity data based on      |
| 4 | Data      | of the *source* of   | appropriate sources?           |
| \ |           | activity data        |                                |
| . |           | documents or         | Is the right activity data     |
|   |           | processes required   | being collected for the        |
|   |           | to complete          | quantification method          |
|   |           | quantification       | described in #12?              |
|   |           | methodology (e.g.,   |                                |
|   |           | monthly fuel         | Is activity data the most      |
|   |           | purchase records,    | accurate available (e.g., fuel |
|   |           | fuel meter, internal | purchases adjusted for stock,  |
|   |           | tracking and         | fuel use based on physical     |
|   |           | aggregation          | units not \$)?                 |
|   |           | documents, etc.) for |                                |
|   |           | each item of         |                                |
|   |           | activity data.       |                                |
|   |           |                      |                                |
|   |           | Where multiple data  |                                |
|   |           | sources are used,    |                                |
|   |           | specify which        |                                |
|   |           | facility / source    |                                |
|   |           | uses the respective  |                                |
|   |           | data source.         |                                |
+---+-----------+----------------------+--------------------------------+
| 1 | Data      | A description of the | Is the process likely to avoid |
| 5 | M         | process for          | data errors in computing final |
| \ | anagement | collecting and       | rolled up inventory totals?    |
| . |           | processing activity  |                                |
|   | **\[Roles | or monitoring data   | Are roles and responsibilities |
|   | and       | from its original    | properly defined and are the   |
|   | respons   | source to the final  | person / persons responsible   |
|   | ibilities | emission data        | for collecting data            |
|   | can be    | entered into the     | identified?                    |
|   | defined   | inventory.           |                                |
|   | over      |                      | Is the process adequately      |
|   | time\]**  | Includes a           | defined and institutionalized? |
|   |           | description of roles |                                |
|   |           | and                  |                                |
|   |           | responsibilities.    |                                |
+---+-----------+----------------------+--------------------------------+
| 1 | Norm      | A description of the | Is the chosen normalization    |
| 6 | alization | normalization factor | factor and associated          |
| \ | Factor(s) | (units of product,   | intensity value a reasonable   |
| . | Selection | \$ revenue, etc.)    | metric to represent the        |
|   |           | used to calculate    | Partner's emissions management |
|   | **\[Only  | emissions intensity. | performance?                   |
|   | necessary |                      |                                |
|   | if        | Documentation on the |                                |
|   | Partner   | selection of the     |                                |
|   | chooses   | normalization        |                                |
|   | to set    | factor.              |                                |
|   | goal      |                      |                                |
|   | based on  |                      |                                |
|   | an        |                      |                                |
|   | intensity |                      |                                |
|   | t         |                      |                                |
|   | arget\]** |                      |                                |
+---+-----------+----------------------+--------------------------------+
| 1 | Data      | A description of the | Is the process likely to avoid |
| 7 | C         | process flow for     | data errors in computing final |
| \ | ollection | collecting and       | normalization factor and       |
| . | Process   | processing activity  | intensity value totals?        |
|   | --        | or monitoring data   |                                |
|   | Norm      | to obtain the final  |                                |
|   | alization | normalization factor |                                |
|   | Factor    | data entered into    |                                |
|   |           | the inventory.       |                                |
|   | **\[Only  |                      |                                |
|   | necessary |                      |                                |
|   | if        |                      |                                |
|   | Partner   |                      |                                |
|   | chooses   |                      |                                |
|   | to set    |                      |                                |
|   | goal      |                      |                                |
|   | based on  |                      |                                |
|   | an        |                      |                                |
|   | intensity |                      |                                |
|   | t         |                      |                                |
|   | arget\]** |                      |                                |
+---+-----------+----------------------+--------------------------------+
| 1 | Data      | A description of the | Is there a process for         |
| 8 | C         | major sources of     | minimizing error?              |
| \ | ollection | uncertainty and      |                                |
| . | Process   | quality assurance    | Are all likely error sources   |
|   | --        | measures for the     | considered?                    |
|   | Quality   | data process flow.   |                                |
|   | Assurance |                      | How are uncertainties being    |
|   |           | This includes        | addressed?                     |
|   | #######   | information on how   |                                |
|   |           | measurement system   |                                |
|   |           | accuracy is          |                                |
|   |           | assessed.            |                                |
+---+-----------+----------------------+--------------------------------+
| 1 | Data      | A description of how | How likely are errors to occur |
| 9 | C         | data collection      | within the data collection and |
| \ | ollection | system security is   | management system due to       |
| . | System    | maintained.          | spreadsheets being damaged or  |
|   | Security  |                      | otherwise transformed,         |
|   |           |                      | unauthorized access to         |
|   | **\[Can   |                      | databases, and other           |
|   | be        |                      | information system problems?   |
|   | defined   |                      |                                |
|   | over      |                      |                                |
|   | time\]**  |                      |                                |
+---+-----------+----------------------+--------------------------------+
| 2 | I         | A description of how | Are tools integrated to        |
| 0 | ntegrated | GHG reporting and    | enhance efficiency?            |
| \ | Tools     | processing is        |                                |
| . |           | integrated with      |                                |
|   | ##        | other reporting      |                                |
|   | ##### \[O | tools.               |                                |
|   | ptional\] |                      |                                |
+---+-----------+----------------------+--------------------------------+
| 2 | Frequency | The frequency for    | Is the reporting frequency     |
| 1 |           | reporting facility   | sufficient to avoid            |
| \ |           | data to the          | significant errors in          |
| . |           | corporate level.     | reporting (i.e. at least       |
|   |           |                      | annual reporting)?             |
+---+-----------+----------------------+--------------------------------+
|   | **Base    |                      |                                |
|   | Year**    |                      |                                |
+---+-----------+----------------------+--------------------------------+
| 2 | A         | A description of the | Is there an effective and      |
| 2 | djustment | approach for         | accurate process for adjusting |
| \ | --        | adjusting base year  | base year emissions for        |
| . | S         | emissions for        | structural changes? Are        |
|   | tructural | mergers,             | procedures in place to trigger |
|   | Changes   | acquisitions,        | adjustments when structural    |
|   |           | divestitures, and    | changes occur?                 |
|   |           | outsourcing.         |                                |
|   |           |                      | Are changes implemented        |
|   |           | This includes        | consistently (e.g., for        |
|   |           | defining the process | emissions decreases as well as |
|   |           | for determining when | increases)?                    |
|   |           | changes are          |                                |
|   |           | necessary.           | How is this linked to #5       |
|   |           |                      | (method) and #6 (list) of      |
|   |           |                      | facilities?                    |
+---+-----------+----------------------+--------------------------------+
| 2 | A         | A description of the | Is there an effective and      |
| 3 | djustment | approach for         | accurate process for adjusting |
| \ | --        | adjusting base year  | base year emissions for        |
| . | Me        | emissions for        | methodology changes? Are       |
|   | thodology | changes in           | procedures in place to trigger |
|   | Changes   | calculation          | adjustments when methodology   |
|   |           | methodologies,       | changes occur?                 |
|   |           | emission factors, or |                                |
|   |           | error correction.    | How is this linked to #12      |
|   |           |                      | (method) and #13 (factors) for |
|   |           | This includes        | calculating emissions?         |
|   |           | defining the process |                                |
|   |           | for determining when |                                |
|   |           | changes are          |                                |
|   |           | necessary.           |                                |
+---+-----------+----------------------+--------------------------------+
|   | ######    |                      |                                |
|   | # Managem |                      |                                |
|   | ent Tools |                      |                                |
+---+-----------+----------------------+--------------------------------+
| 2 | Roles and | A description of     | Are roles and responsibilities |
| 4 | Respons   | overall roles and    | sufficiently spelled out to    |
| \ | ibilities | responsibilities for | ensure that tasks are          |
| . |           | corporate GHG        | completed?                     |
|   | **\[Can   | inventory            |                                |
|   | be        | development and      | Are roles and responsibilities |
|   | defined   | maintenance, include | adequately defined and         |
|   | over      | discussion of        | institutionalized?             |
|   | time\]**  | management role(s).  |                                |
+---+-----------+----------------------+--------------------------------+
| 2 | Training  | A description of     | Is sufficient training         |
| 5 |           | inventory            | provided to ensure that tasks  |
| \ | **\[Can   | development training | are completed accurately?      |
| . | be        | received by          |                                |
|   | defined   | inventory            | Are new staff properly trained |
|   | over      | development team     | and aware of their roles and   |
|   | time\]**  | members.             | responsibilities?              |
+---+-----------+----------------------+--------------------------------+
| 2 | Document  | A description of how | Is there a reasonable process  |
| 6 | Retention | version control is   | for ensuring that all          |
| \ | and       | maintained for GHG   | participants are working to    |
| . | Control   | inventory management | the same IMP guidelines?       |
|   | Policy    | guidelines.          |                                |
|   |           |                      | Does the document retention    |
|   | **\[Can   | A description of the | policy insure data is          |
|   | be        | Partner's document   | maintained long enough to      |
|   | defined   | retention policy.    | adjust base year emissions in  |
|   | over      |                      | goal year, if needed?          |
|   | time\]**  |                      |                                |
+---+-----------+----------------------+--------------------------------+
|   | *         |                      |                                |
|   | *Auditing |                      |                                |
|   | &         |                      |                                |
|   | Verif     |                      |                                |
|   | ication** |                      |                                |
+---+-----------+----------------------+--------------------------------+
| 2 | Internal  | A description of the | Is there an audit process that |
| 7 | Auditing  | internal audit       | is likely to identify gaps and |
| \ |           | process.             | errors in inventory            |
| . |           |                      | management?                    |
|   |           | Timing of the audit. |                                |
|   |           |                      | Are auditor roles and          |
|   |           |                      | responsibilities properly      |
|   |           |                      | defined in #24?                |
+---+-----------+----------------------+--------------------------------+
| 2 | External  | If applicable, a     | What protocol is the external  |
| 8 | V         | description of the   | validation / verification      |
| \ | alidation | process for external | performed to?                  |
| . | and/or    | review.              |                                |
|   | Ver       |                      | What are the overall results   |
|   | ification | Timing of the audit. | of the validation /            |
|   |           |                      | verification?                  |
|   | **\[Opt   |                      |                                |
|   | ional\]** |                      |                                |
+---+-----------+----------------------+--------------------------------+
| 2 | M         | A description of the | Are senior managers involved   |
| 9 | anagement | senior management    | in signing off on the          |
| \ | Review    | review process.      | inventory?                     |
| . |           |                      |                                |
|   | **\[Can   |                      | Are manager roles and          |
|   | be        |                      | responsibilities properly      |
|   | defined   |                      | defined in #24?                |
|   | over      |                      |                                |
|   | time\]**  |                      |                                |
+---+-----------+----------------------+--------------------------------+
| 3 | C         | A description of the | Is there a process for         |
| 0 | orrective | process for          | correcting errors or problems  |
| \ | Action    | implementing and     | found?                         |
| . |           | documenting          |                                |
|   | **\[Can   | corrective actions   | Is it clear who is responsible |
|   | be        | for all internal and | for correcting a problem, when |
|   | defined   | external reviews.    | the problem should be solved,  |
|   | over      |                      | and how the correction process |
|   | time\]**  |                      | is tracked?                    |
+---+-----------+----------------------+--------------------------------+