DECARBONISATIONROADMAP

01

FOREWORD

Cities are significant sources of greenhouse gas emissions, accounting
for more than 60 per cent of global carbon dioxide (CO2) emissions
but covering only 2 per cent of the world’s land surface. Many cities
have recognised the importance of climate change mitigation in urban
areas and are developing aggressive action plans and setting ambitious
targets to decarbonise all activities within their boundaries, including
those of governments, workforce, businesses and residents.

With this increasing global emphasis on decarbonising cities, we atExpo City Dubai have developed a decarbonisation roadmap basedon global best practice that forms the foundation of our broader
sustainability strategy. This comprehensive plan provides a holistic
approach to decarbonisation at an urban scale to deliver a positive social,environmental, and economic impact on the city.

Expo City Dubai | Decarbonisation roadmap

Our work began with a review of relevant greenhouse gas (GHG)
accounting protocols and standards and benchmarking against otherleading cities to ensure a comprehensive view of all relevant impacts.
Following this, we opted to include all geographic-based emissions
as suggested in the BASIC+ framework of the Global Protocol for
Community Scale GHG Inventories (GPC), as well as consumptive
emissions as defined in the Direct Plus Supply Chain
Framework of the PAS2070 Standard.

Our decarbonisation roadmap defines
long-term targets, supported by interim
targets designed to drive action in the
short- and medium-term.

Our targets are in line with international best practice and willcontribute to national and global climate goals with the supportand engagement of key stakeholders.
Transparency and continuous monitoring with the identificationof areas for improvement are core to our approach. We will update
and publish our carbon inventory annually and engage external
auditors to ensure our progress remains on track, and will adjust as
necessary to ensure we achieve our long-term goal of net zeroby 2050.
We will share further details of initiatives that fall under thisdecarbonisation roadmap as we progress, and our success stories
and learnings will be included in Expo City’s annual sustainability
reports, published in line with third-party reporting frameworks.

02Foreword

Carbon accounting for cities

Baseline and targets

Approach and implementation

Technical appendix

A message fromHer Excellency Reem Al Hashimy
UAE Minister of International Cooperation
and CEO of Expo City Dubai Authority"Our roadmap supports the UAE’s Net Zero by 2050 strategic initiative,
as well as global climate goals, and will take practical and scalable
action to maximise our positive impact"
From the significance placed on environmental stewardship by
our nation’s Founding Father, the late Sheikh Zayed, to the United
Arab Emirates becoming the first country in the region to ratify
the Paris Agreement and adopt a net zero target, the UAE hasestablished itself as a future-focused, inclusive, collaborativeand pioneering force in the fight against climate change.
Sustainability was deeply embedded in Expo 2020 Dubai’svalues, guiding every decision to make ours one of the mostsustainable World Expos in history and leave a meaningful,lasting legacy. Now, the site that hosted a World Expo for the
first six months of its life is transitioning into a thriving, peoplecentric city of the future – a blueprint in sustainable urban livingthat is well positioned to push the envelope even further.
Expo City Dubai maintains and builds upon the shared ethos ofenvironmental responsibility – from construction, architecture

Expo City Dubai | Decarbonisation roadmap

and operations, to offering a space and an ecosystem for
responsible and like-minded citizens and businesses to callhome, while engaging with one another and with the world.
As we continually strive to do better, to raise the bar, and encourageothers to join us in creating a better future for all, we havedeveloped a comprehensive sustainability strategy, which takes aholistic approach across the built environment, social progress andsustainable thinking. Our decarbonisation roadmap, and in particular
our pledge to become net zero by 2050, is an integral part of this.
Our plans support the UAE’s Net Zero by 2050 strategic initiative,
as well as global climate goals, and will take practical and scalable
action, creating opportunities for knowledge sharing and greatercollaboration to maximise our positive impact. It is this belief in the
power of human ingenuity and a firm commitment to driving collective
action that will lead to a brighter, more sustainable future for all.

03

Foreword

Carbon accounting for cities

Baseline and targets

Approach and implementation

Technical appendix

A message from Matt Brown
Chief – Sustainability, Expo City Dubai"Our decarbonisation roadmap reflects our belief that Expo City will only realise
its full potential if it remains resolute and purposeful in addressing climate change"
The need to take meaningful action on climate change is critical
if we are to secure a sustainable future for our planet. Concerted action –by cities, as well as states, corporates and individuals – is required if we areto overcome this challenge. Expo City Dubai, with its unique opportunity tobalance environmental, social and economic sustainability from conception
to delivery, aims to lead by example.

We are proud to set out our decarbonisation roadmap, which reflects ourbelief that Expo City – like all entities – will only realise its full potential if it
remains resolute and purposeful in addressing climate change.
In line with national and global climate goals, we are setting out ourpathway to becoming net zero by 2050, with interim targets to keep us on
track in the short- and medium-term.

greatest consideration for our planet, but also cultivating a community thatwill be engaged in its resilience and growth.
The city’s design and delivery are guided by the principles of sustainableurban development, blending passive strategies with technologybased solutions, and we maintain a regenerative mindset where we willcontinually seek opportunities to not only stop harming the environment,
but to heal it. Our innovation ecosystem will be home to solution-orientedorganisations that align with our values of sustainability and collaboration,and our city will enable residents and visitors to do their part as well.

Demonstrating our commitment to responsible, conscious growth, wehave also set goals to reduce embodied carbon in the built environment,
illustrating our status as an evolving urban centre and a hub in the Dubai
2040 Urban Master Plan.

Our plans are ambitious, and we know that overcoming climate change
cannot be achieved by one player alone. Retaining the irrepressible spiritof Expo 2020 Dubai, Expo City Dubai will reinforce Dubai and the UAE's
strength in hosting the world and driving cooperation. Our decarbonisation
activity will be carried out with transparency and a willingness to exchange
knowledge, with opportunities to connect and learn from each other, andthe agility to identify challenges or areas for improvement,
and course-correct for greater impact.

Built for the world, Expo City is integrating decarbonisation into its businessand urban development strategy from the very beginning, and doing so
in a way that engages every stakeholder. We are creating a city with the

We welcome friends and peers, old and new, to be part of our journey andlet us be part of theirs. By working together, we are confident that we cansafeguard a safer and healthier planet for future generations.

Expo City Dubai | Decarbonisation roadmap

04

02

CARBON ACCOUNTINGFOR CITIESForeword

Carbon accounting for cities

Baseline and targets

Approach and implementation

Technical appendix

Carbon accounting for cities
Inventory type

Protocols and standards

Greenhouse gas (GHG) accounting for cities is a continuously evolving
field. Following a review of current standards and best practice, we
identified two distinct approaches to city-wide GHG inventories:

Although multiple carbon accounting standards exist, the most
relevant guidance documents and protocols for Expo City are:- Geographic-based inventories quantify the annual emissions
resulting from activities within the community’s geographic
boundary. Depending on the protocol, this may include
some emissions that are generated outside of the boundary
as a result of activities within the community's geographic
boundary, such as out-of-boundary transportation.
- Consumptive inventories quantify emissions
from materials, products, food and other goods consumed
within the community boundary, regardless of whereemissions actually occur.
Our benchmarking review showed that leading cities are
utilising a geographic-based inventory, with some goingfurther to include a consumptive inventory for amore comprehensive understanding of their carbon impact.

Boundary of Expo City Dubai- The Global Protocol for Community-Scale GHG Inventories(GPC), Version 1.1, 2021. The GPC is the protocol most used bycities for geographic-based inventories. In the GPC, the term
‘city’ refers to geographically discernible subnational entities,
such as neighbourhoods, communities, townships, and cities.
Expo City, as an urban centre, meets this definition.
- The PAS 2070 Specification, which is aligned to the GPC andprovides a methodology for consumptive inventories
for cities to report upstream emission source categories.

Expo City’s GHG inventory covers all direct and indirect GHG
impacts from the city’s development and operations. Specifically,
we are reporting all GHG emission sources consistent with theBASIC+ framework of the GPC as well as the value chain sources
specified in the Direct Plus Supply Chain framework of PAS 2070.

Expo City Dubai will join leading cities and complete both geographic-basedand consumptive inventories using these standards.
Expo City Dubai | Decarbonisation roadmap

06

03

BASELINE TARGETS

Foreword

Carbon accounting for cities

Baseline and targets

Approach and implementation

Technical appendix

Emission sources for cities
The Expo City Dubai GHG emission inventory
includes the emission sources identified in
the GPC and PAS 2070, and will set targets
for annual operational carbon as well as
separate targets for the optional embodied
carbon in the built environment.

Emission Source

BASIC+ Frameworkof GPC

Direct Plus Supply Chain
framework of PAS 2070

Energy consumption (fuel and electricity)

Using the GPC, the geographicbased emissions will include
all emission sources within thegeographic boundary of Expo
City, including electricity, fuels,
water, in-boundary transport
and waste generation as
well as emissions from outof-boundary transport andupstream emissions fromfuels and electricity.

Intra-city transport emissions
Waste disposal
Trans-boundary transport emissions
Upstream fuel and energy-related activities
Industrial process and product use
Agriculture, forest and land use

Using PAS 2070, theconsumptive emissions will
include embodied carbon
from construction materials,
food and beverage andrelevant categories of goods.

Expo City Dubai | Decarbonisation roadmap

Embodied carbon of food and beverages
Embodied carbon of select goods categories
Embodied carbon of construction08Foreword

Carbon accounting for cities

Baseline and targets

Approach and implementation

Technical appendix

Baseline and net GHG inventories
Business as Usual
vs. Sustainable Expo City Dubai
Expo City Dubai’s carbon inventory wasdeveloped by quantifying two scenarios:
1. A Business as Usual (BAU) scenario
which Expo City has used to establish its Baseline
GHG Inventory. BAU is a counterfactual scenario
estimating emissions that would occur without
Expo City's sustainability strategy and decarbonisation
roadmap. The BAU baseline will be used to set reduction
targets as well as assess the combination of strategies
that enable us to achieve those targets.
2. A ‘Sustainable Expo City Dubai’ scenario
which quantifies total GHG emissions, inclusive of
reductions, removals. and offset activities resulting
from the implementation of Expo City's sustainability 		
strategy and decarbonisation roadmap.

As a new and growing city without a historical baseline,
Expo City developed a hypothetical baseline scenario as ameans to predict our future emissions andto develop relevant strategies to reduce those emissions.
We acknowledge that measuring against a hypothetical
BAU baseline is subjective and is not a favoured, sciencebased approach for GHG target-setting, so as we move
forward with our decarbonisation efforts, we will alignwith the evolving guidance outlined by the Science Based
Targets Network and measure GHG emissions per capita,
which will allow us to track progress based on emissions
and population data, rather than measuring against
a hypothetical baseline only.
As best practice for GHG accounting for cities
is developing, we will continue to adjust ourapproach as new guidance becomes available.

Expo City’s net GHG emissions are then calculated
by comparing the figures from these two scenarios.

Expo City Dubai | Decarbonisation roadmap

09Foreword

Baseline and targets

Carbon accounting for cities

Approach and implementation

Technical appendix

Targets for operational carbon
Expo City’s operational carbon includes
all emission sources from the geographic
boundary consistent with the BASIC+
framework of the GPC as well as theembodied carbon of food and beverage andother goods as specified in the Direct Plus
Supply Chain framework of PAS 2070.
The GHG inventory documents current-year
operational GHG emissions and forecasts
future emissions based on development
plans and anticipated population growth.
We will update our inventory annually andrefine the future forecasts as Expo City’s
masterplan evolves and the city grows,
making more data available.
Expo City is committed to doing its partto limit climate change to a 1.5°C scenario.
In addition to setting a long-term target for
2050, we are also setting interim targets
to ensure we make meaningful progress
now and as we develop as a city.

45%

600,000t CO2e

decreasefrom the BAU baselineby 2030

80

Reductions by external
stakeholders (i.e. griddecarbonisation)

500,000t CO2e%

decreasefrom the BAU baseline

400,000t CO2e

45%
80%

by 2040NET ZERO

300,000t CO2e

Reductions andremovals by
Expo City Dubai

100% decrease
from the BAU baselineby 2050

200,000t CO2e

Compensation forunavoidable emissions
through investment inexternal removal projects
and the purchase ofcarbon offsets

100,000t CO2eOt CO2e2023

2025

Baseline

Expo City Dubai | Decarbonisation roadmap

100%

2030

Residual after
external reductions

2035

2040

2045

Residual after Expo City Dubai
reductions and removals

2050

Net GHG emissions after
reductions, removals and offsets

10Foreword

Baseline and targets

Carbon accounting for cities

Approach and implementation

Technical appendix

Targets for embodied carbon
in the built environment
The inclusion of embodied carbon
in the built environment is optional in the
GPC, and most cities do not include thiscategory of emissions in their GHG inventories.
Expo City Dubai, as a new and developing
community, believes it is critical to set
targets to reduce these over the coming
years as the city develops.
We have estimated the embodied carbonof the built environment based on Expo City’splanned development and our own historical
data from the construction of the existing
assets at Expo City and will update ourforecasts as new data becomes available.

40%

600,000t CO2e

decreasein embodied carbon
in the built environment
from the BAU Baseline

500,000t CO2eby 2030%100

400,000t CO2ein embodied carbon
in the built environment
from the BAU baseline

300,000t CO2e

decrease40%

by 2050
These targets are
consistent with theguidance provided
by the World Green
Building Council,
a global action groupthat advocates forsustainable anddecarbonised built
environments.

200,000t CO2e100%100,000t CO2e

Reductions
and removals by
Expo City Dubai

Ot CO2e

2023

2025

Baseline

Expo City Dubai | Decarbonisation roadmap

2030

Residual after
reductions andremovals by
Expo City Dubai

2035

2040

Net GHG emissions after
reductions, removals
and offsets

2045

2050

Compensation
for unavoidable
emissions throughinvestment inexternal removal
projects andthe purchaseof carbon offsets

11

04

APPROACH AND
IMPLEMENTATION

Carbon accounting for cities

Approach and implementation

Baseline and targets

Approach andimplementation

Biodiversity

En
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W
ell

it
b il

Cer
tifi
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tio
n

e
nc
a
rn
e
v
Go

Materials

ng

te

i
Liv

The goal of Expo City’s carbon management
programme is to effectively measure andreduce the direct and indirect emissions
created by the city’s residents, workers,
and visitors, which aligns with industry
best practice and the universal callto take action against climate change.

This effort builds off the highly successful
sustainability programme implemented
for Expo 2020 Dubai. Many benefits ofthat effort carry over to Expo City, including
existing energy-efficient buildings, water
conservation efforts, innovative waste
diversion and management systems,
and standards and programmes for
reducing embodied carbon of new buildings.

r
ate
W

Decarbonisation is the common thread thatruns through the entire strategy, culminatingin the city’s long-term net zero carbon goal by
2050. To achieve this goal, we will implement
programmes and initiatives that reduce orremove GHG emissions throughout our value
chain. We work with key stakeholders and ourcommunity to become a model of sustainableurban living that is designed from the groundup for the minimisation of GHG emissions.

Strategic objectives and focus areas

Society

Expo City Dubai is committed to the principles
of sustainable urban development and ourapproach fully integrates sustainability into
the way the city is built and operated, as
well as the way the community is engaged.

Technical appendix

W
as

Foreword

ne

Mo

ss

y

EconomyExpo City Dubai | Decarbonisation roadmap

13Foreword

Carbon accounting for cities

Baseline and targets

Approach and implementation

Decarbonisation roadmap

Identify decarbonisation
opportunities

Decarbonisation at an urban scale is a long-term
challenge. To be successful, long-term planningand a clear roadmap is required to ensure that key
stakeholders understand the importance and timingof their actions. Expo City Dubai has already begun
this journey and is committed to taking the necessary
actions to achieve its decarbonisation goals.
By selecting GPC and PAS 2070 for its inventories,
completing the GHG Inventory Management Plan
and baseline carbon inventory, and setting short-,
medium- and long-term targets, the first two
milestones on the roadmap have been completed.

Technical appendix

Establish the carbon
management framework

Develop the baseline carbon
inventory and set targets

Monitor and reportprogress against targets

CO2

We are now moving into the phase that requires
the following steps to be repeated and reported
on annually:- Continually collect data and report on progress
towards decarbonisation targets and recommend
corrective action as needed. We will also engage
third-party auditors to ensure our approachremains aligned to international best practice- Identify emissions reduction, removal,
and offset opportunities- Select, plan and implement decarbonisation
projects and initiatives

Expo City Dubai | Decarbonisation roadmap

Plan and implement
decarbonisation projects
and initiatives
14

Carbon accounting for cities

Technical appendix

STEP 1

Decarbonisation opportunities

REDUCE emissions

Decarbonisation opportunities exist throughout
the value chain as Expo City Dubai builds, operates,and engages with its community. Following global
best practice, Expo City Dubai will prioritise reduction
and removal strategies, but offsets will be necessary
to compensate for categories of emissions where thecity has very little influence over the emission source,
such as out-of-boundary transportation and theembodied carbon of construction materials.

- Energy and water efficiency- Low-carbon materials- Circular economy- Low carbon transport- Waste management- Renewable energy(on-site and off-site)

STEP 2REMOVE emissions

STEP 3- Urban tree planting- Soil management- Carbon capture and storage- Carbon absorbing materials

OFFSET emissions(purchase of carbon credits
or development ofoffset projects)

Residual emissions

Business as Usual scenario
Expo City Dubai | Decarbonisation roadmap

Approach and implementation

Baseline and targets

Residual emissions after reductions

Foreword- Nature-based solutions(e.g. afforestation, mangrove
restoration, ocean-based concepts,
sea kelp, soil management)- Technology-based solutions(e.g. carbon capture andstorage, direct air capture,
carbon mineralisation)- Community-based projects(e.g. clean cook stoves, community
solar farms, clean water access)15Foreword

Carbon accounting for cities

Baseline and targets

Approach and implementation

Technical appendix

Reduce emissions
Key Performance Indicators (KPIs) across Expo City Dubai’s sustainability strategy willbe critical to drive the reduction of the direct and indirect emissions included in Expo City’sgeographic-based and consumptive carbon inventories. The KPIs will become more
stringent over time to further reduce emissions to achieve our interim and long-term targets.

Energy- Reduce energy consumption(buildings, infrastructure, operations,
events, cooling)- Increase use of clean energy(on-site and near site renewableenergy generation and storage)

Expo City Dubai | Decarbonisation roadmap

Water- Reduce water consumption(efficient systems, metering,awareness and education,
behaviour change)- Increase use of recycled waterfor potable and non-potable use

Materials- Increase material efficiency (build withless, use less, efficient design and details)- Increase use of low-carbon
and local materials (concrete,steel, natural materials)

Mobility- Reduce transport emissions
within the city boundary(walking, micro-mobility)- Reduce transport emissions
outside the city boundary(metro, 'green' vehicles, live
and work at Expo City)

Waste- Reduce waste overall(generate less and capture
value through circular
economy at Expo City)- Minimise waste sent
to landfill (effective
stakeholder engagement
to reduce, reuse and recycle)

16Foreword

Carbon accounting for cities

Baseline and targets

Approach and implementation

Technical appendix

Remove emissions
Nature-based solutions

Removing emissions is a critical part of Expo City Dubai's
decarbonisation roadmap and we will explore both nature-based
and technology-based solutions that may become feasible over time.

- Carbon sequestration through tree planting

While the opportunities to remove emissions within Expo City’s
physical boundary are limited, we will implement these solutions
where possible. We will also work with external stakeholders to createor co-develop carbon removal projects in the UAE and elsewhere.

- Enable removal strategies through ecologicalimprovements, micro-climate, 'green' infrastructure,urban farming, and other interventions- Carbon sequestration through soil enhancement(using biochar, composting, and other enhancement techniques)- Mangrove protection/restoration- Seagrass protection/restoration- Kelp and ocean sequestration

Technology-based solutions- Direct air capture and storage- Direct air capture and utilisation- Carbon-absorbing materials- Biogas capture/use (e.g. dairies, landfills,
anaerobic digesters)- Industrial processes- Carbon capture and geologic storage- Other Negative Emissions Technologies (NETs)

Expo City Dubai | Decarbonisation roadmap

17Foreword

Carbon accounting for cities

Approach and implementation

Technical appendix

Commodity
offsets

High quality
offsets

Nature-based
offsets

Renewable energy projects

Integrated conservation and sustainableeconomic development projects

Mangrove restoration projects

Baseline and targets

Offset unavoidable emissions:UAE-based and global
A wide range of carbon offset types exist in the
global markets with distinction between avoidance
and removal offsets. Some offsets create positive
impacts on communities, local economies and thenatural environment in addition to reducing/removing
emissions. We have categorised these as follows:- Commodity offsets are from offset projects thatcan provide large quantities of offsets at a lower
cost, such as large-scale solar farm and wind farms- High-quality offsets are typically from small
scale, community-based projects that provide
social and environmental benefits in addition tocarbon avoidance or removal and are typically
priced higher than commodity offsets- Nature-based offsets, such as mangrove
restoration, represent a category of projects thattypically produce these higher-value attributes
Expo City will purchase offsets to compensate for categories ofemissions where we have limited control, such as out-of-boundarytransportation and the embodied carbon of construction materials,
or where no options currently exist for reducing emissions to zeroat the source (e.g. concrete production). Offsets will be purchased
after reduction and removal opportunities have been maximised
and will include a mix of all three types of offsets, all thoroughly

verified and aligned with the highest global standards of excellence.

Expo City Dubai | Decarbonisation roadmap

18

Foreword

Carbon accounting for cities

Baseline and targets

Approach and implementation

Technical appendix

Stakeholder engagement to unlock
decarbonisation opportunities
Decarbonisation at an urban scale cannot be achieved by any single entity.
Expo City Dubai will work with it stakeholders and community members todecarbonise all aspects of the building, operations, and daily life within the city.
Local government- The Government of Dubai
and its entities, including
water and electricity(utilities), transport and planning etc.

Investors- Private investors- State-owned finance Institutions- Multilateral climate funds

Individuals- Residents- Staff- Visitors

Academia- Universities- Educational institutions

Corporations- Commercial tenants- Industrial tenants

Ministries and federal government

Civil society- Community organisations
that can help promote
the transition to net zero

Other organisations- Technologies and solutions- Research and development (R&D) innovation hubs

- UAE Ministries in coordination withprivate sector institutions

City development- Manufacturers, infrastructure, food producers, waste
management within and outside the city boundary
Expo City Dubai | Decarbonisation roadmap

19Foreword

Carbon accounting for cities

Baseline and targets

Approach and implementation

Technical appendix

Transparency and reporting
Monitoring and reporting
Expo City Dubai will update its GHG inventory management
plan regularly to ensure that our roadmap is aligned to thelatest standards, guidance, and international best practicefor GHG accounting for cities.
We will also update our GHG inventory report annually
to monitor and track progress against our interim andlong-term targets.
This is critical to ensure Expo City has the opportunity
to identify risks and opportunities early and makenecessary adjustments to the decarbonisation roadmap,
in order to remain on track to achieve our goals.
Third-party audits
Decarbonisation and carbon accounting for cities is stilla relatively new field that will continue to see changes instandards, protocols, and guidance over the coming years.
In this dynamic environment, it is very possible that a city could
unintentionally fall out of alignment with global best practicein its approach or reporting. To mitigate this risk, Expo City
will periodically engage independent third parties to review
our approach to ensure it aligns with global best practice andthat our inventory is complete, accurate and transparent.

Expo City Dubai | Decarbonisation roadmap

20

05

TECHNICALAPPENDIX

Foreword

Carbon accounting for cities

Emissions impacts and ability to control
The Expo City Dubai GHG emission inventory includes theemission sources identified in the GPC and PAS 2070. As partof the inventory analysis, we have identified which categories
have the highest impact on the overall inventory as well
as Expo City’s level of control over the emission sources.
Emissions impact:- High: represents more than 20% of total inventory- Medium: represents 5-20% of total inventory- Low: represents less than 5% of total inventory
Ability to control:- High: Expo City can fully influence
reduction measures for this source- Medium: Expo City can indirectly influence
reduction measures for this source- Low: Expo City has very limited or no ability
to influence reduction measures for this source
Our understanding of the impact and level ofcontrol was critical to the development of ourdecarbonisation roadmap and the setting ofachievable interim and long-term targets.

Baseline and targets

Geographic inventory(mandatory)

GHG source category

Anticipatedemissions impact

Expo City’slevel of control

Following the GPC

Electricity consumption

High

MediumOnsite fuel use

Low

MediumWater consumption

Low

MediumRefrigerant leakage

Low

MediumUpstream fuelLow

MediumUpstream electricity

Low

MediumOnsite transportation

Low

High

Out-of-boundarytransportation

High

Low

Waste management

MediumMedium

GHG source category

Anticipatedemissions impact

Expo City’slevel of control

Low

Low

Medium

Low

High

Low

BASIC+: Includes all
BASIC sources with theaddition of emissions
from out-of-boundarytransport and upstream
emissions from fuels
and electricity
Other ‘Scope 3’
emissions are notincluded in GPC
at this time

Consumptive inventory(optional)

Following the PAS
2070 specification for
the assessment of GHG
emissions of a city
Value chain: Includes
embodied carbon fromfood and beverage,
relevant categories
of goods, andconstruction materials

Expo City Dubai | Decarbonisation roadmap

Technical appendix

Approach and implementation

Embodied carbon –food and beverage
Embodied carbon –other goods
Embodied carbon in
the built environment

Expo City's
GHG Inventory
will include
all emissions
sources definedin the BASIC+
Framework of
the GPC as wellas the optional
value chain
sources specified
in the Direct Plus
Supply Chain
framework of
PAS 2070.

22Foreword

Carbon accounting for cities

Baseline and targets

Approach and implementation

Technical appendix

Science Based Targets for cities
A Science Based Target (SBT) is an organisation-specific
GHG reduction pathway consistent with allowableglobal GHG budgets, usually aligned with the 1.5°C
end point. The science is not exact, but all models
agree on the most important conclusions:- We must rapidly decarbonise between now andapproximately 2030-2035 to stand a chanceof meeting the 1.5°C end point- A flatline reduction between now and net zero
2050 might achieve well below 2°C, but not 1.5°C- If we delay progress for another 10 years, it will
be too late, and no amount of subsequent GHG
reduction will keep temperature increases below 1.5°C
Expo City is following the principles outlinedin the Science Based Targets Network (SBTN) guidance,
but we have identified some challenges that we will needto address where we do not fully align. For example,
SBTN suggests that cities measure reductions against a2015 base year, but Expo City did not exist in 2015. In fact,
the construction of the built environment that Expo City
has inherited from Expo 2020 Dubai only started in 2015
and Expo City was only recognised by local government
authorities as Expo City in September 2022.

Expo City Dubai | Decarbonisation roadmap

There are many new and growing cities around the world thatwill face similar challenges. Expo City Dubai will drive forward
toward our goals and adjust our approach as necessary as
global best practice evolves to address this and any other issues.

The Science Based Target Initiative (SBTi),
developed in partnership with CDP,
UNGC, WRI, and WWF, is the most quoted
guidance/requirements for SBTs andnet zero. SBTi provides sector-specificguidance for industry and business, but
specifically excludes cities.

The Science Based Target Network is anassociation of 60-plus NGOs, businesses,
and consultancies that has programmes
covering multiple sectors, including cities.
SBTN guidance is less definitive thanSBTi, but considers future growth, andrecognises the complexity of reducing
emissions owned/controlled by others
typical in a city GHG inventory. The SBTN
guidance references the GPC.

23

Foreword

Carbon accounting for cities

Baseline and targets

Approach and implementation

Technical appendix

Reference standards and protocols
Standards and protocols

Definition

GHG Protocol Corporate Standard

The GHG Protocol Corporate Standard established the “scopes” framework for corporate accounting, dividing emissions into
scope 1 (territorial), 2 and 3 to fully cover all the relevant corporate activities and avoid double counting within the same inventory.

GHG Protocol: Global Protocol for Community Scale
GHG Inventories (GPC)

An Accounting and Reporting Standard for Cities Version 1.1. The GPC was released in 2014 by the World Resource Institute (WRI) and theWorld Business Council for Sustainable Development (WBCSD) for the quantification of the carbon footprint for communities and cities.

GHG Protocol Mitigation Goal Standard

An accounting and reporting standard for national and subnational greenhouse gas reduction goals

European Standard EN 15978

A quantification standard that specifies the calculation method based on Life Cycle Assessment (LCA) and other quantified
environmental information, to assess the environmental performance of a building and specifies the means for reportingand communication of the assessment outcome.

PAS 2070: Specification for the assessmentof greenhouse gas emissions of a city

A comprehensive approach to assessment of GHG emissions of a city or rural area that outlines two approaches to emissions quantification:
one that builds on GPC and adds in value chain emissions and one fully focused on consumption activities within the city boundary.

"Bringing Embodied Carbon Upfront:
Coordinated action for the building andconstruction sector to tackle embodied carbon"

A report by the World Green Building Council (World GBC) which demands radical cross-sector coordination
to revolutionise the buildings and construction sector towards a net zero future and tackle embodied carbon emissions.

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Carbon accounting for cities

Baseline and targets

Approach and implementation

Technical appendix

Abbreviations
Abbreviations

Definition

Abbreviations

Definition

AFOLU

Agriculture, forestry and other land use

IPPU

Industrial processes and product use

CDM

Clean Development Mechanism

NETs

Negative Emissions Technologies

CH4

MethaneN2O

Nitrous oxide

CER

Certified Emission Reduction

NF3

Nitrogen trifluoride

CO2

Carbon dioxide

NGO

Non-governmental organisation

CO2e

Carbon dioxide equivalent

PFCs

Perfluorocarbons

EF

Emission factor

SBTi

Science Based Targets Initiative

GHG

Greenhouse gas

SBTN

Science Based Targets Network

GPC

Global Protocol for Community-scale Greenhouse Gas Inventories

SF6

Sulphur hexafluoride

GWP

Global warming potential

UNFCCC

United Nations Framework Convention on Climate Change

HFCs

Hydrofluorocarbons

WBCSD

World Business Council for Sustainable Development

IPCC

Intergovernmental Panel on Climate Change

WRIWorld Resources InstituteExpo City Dubai | Decarbonisation roadmap

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Carbon accounting for cities

Baseline and targets

Approach and implementation

Technical appendix

Terminology and definitions
Term

Definition

Baseline (as defined in the GPC)

A hypothetical scenario for what GHG emissions, removals or storage would have been in the absence of the GHG project or project activity

BASIC (from the GPC)

An inventory reporting level that includes all scope 1 (territorial) sources except from energy generation, imported waste, IPPU, and AFOLU, as well as all scope 2 sources

BASIC+ (from the GPC)

An inventory reporting level that covers all BASIC sources, plus scope 1 (territorial) AFOLU and IPPU, and scope 3 in the stationary energy and transportation sectors

Boundaries

GHG accounting and reporting boundaries can have several dimensions, i.e. organisational, operational, geographic, business unit, and target boundaries. The inventory boundary
determines which emissions are accounted and reported by the company. A key step in any GHG inventory is to define the organisational boundaries, or which facilities oroperations are included, and the operational boundaries, thus which direct and indirect emissions related to the activities within the organisational boundaries are included.

Business As Usual (BAU) scenario

A counterfactual scenario estimating emissions that would have occurred without decarbonisation strategies. In the context of a city using the GPC, this is also
consistent with the definition of the “baseline”

Carbon capture

See GHG capture

Carbon credit

See carbon offset

Carbon Dioxide Removal (CDR)

CDR measures refer to processes that remove CO2 from the atmosphere by either increasing biological sinks of CO2 or using chemical processes to directly bind CO2

Carbon offset

A carbon offset represents a metric tonne of CO2 equivalent that is avoided or sequestered outside the GHG accounting boundary, which can be used to compensate
for a metric tonne of residual GHG emissions occurring within the accounting boundary

Carbon neutrality

Condition in which an entity has balanced out the GHG emissions attributed to it via emissions reductions measures, GHG removals or offsets exclusively claimed by
the entity, such that the net contribution to global CO2 emissions is zero, over a declared time period

Carbon sequestration

The uptake of CO2 and storage of carbon in biological sinks or geological sinks, thus preventing release of CO2 to the atmosphere

Clean Development Mechanism (CDM)

One of the original carbon offset certification and trading programmes as established by the UNFCCC

City (as defined in the GPC)

Used throughout the GPC to refer to geographically discernible subnational entities, such as communities, townships, cities and neighbourhoods

City boundary (as defined in the GPC)

See 'geographic boundary'Expo City Dubai | Decarbonisation roadmap

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Carbon accounting for cities

Baseline and targets

Approach and implementation

Technical appendix

Consumptive GHG inventory

Quantifies the annual emissions resulting from consumption of all goods and services by the city inclusive of all lifecycle stages: production (upstream), use and end oflife (downstream). For Expo City, the consumptive inventory will include the value chain sources specified in the Direct Plus Supply Chain framework of PAS 2070

CO2 equivalent (CO2e)

A metric used to estimate the total climate impact from emissions of one or more GHGs, by converting the emissions of more potent GHGs to an equivalent mass of
CO2 based on the GWP of each

Decarbonisation

A loosely defined term used to refer to efforts to reduce, eliminate, or offset GHG emissions from a company, city or programme

Decarbonisation roadmap

A technological, financial, and management pathway that, if achieved, would reduce GHG emissions to target levels. It is thus the basis for the portfolio of projects andactions required, but must be revisited on a regular basis

Direct emissions

GHG emissions from sources that are owned or controlled by the reporting entity

Direct reduction

Reduction of gross emissions as a result of a lowered emission activity

Double counting

Two or more reporting entities claiming the same emissions or reductions in the same scope, or a single entity reporting the same emissions in multiple scopes

Embodied emissions (also known as
embodied carbon)

GHG emissions resulting from energy consumption to extract, refine, process, transport and fabricate a material or product (including buildings)

Embodied carbon (as defined in EN 15978)

Carbon emissions associated with materials and construction processes throughout the whole lifecycle of a building or infrastructure

Emission

The release of GHGs into the atmosphere

Emission factor(s)A factor that converts activity data into GHG emissions data (e.g. kg CO2e emitted per litre of fuel consumed, kg CO2e emitted per kilometre travelled, etc.)

Fugitive emissions
Geographic boundary(as defined in the GPC)
Geographic-based GHG inventory
Global warming potential (GWP)

Expo City Dubai | Decarbonisation roadmap

Releases of air pollutants or GHGs other than those through a smoke stack, vent pipe, or tailpipe. Examples include leakage of CH4 through fittings and measurement

devices on hydrocarbon pipelines, leakage of CO2 and CH4 through the covers on solid waste landfills, leakage of refrigerants and fire suppressants, or emissions of CO2,
CH4, and N2O from wastewater treatment lagoons

A geographic boundary that identifies the spatial dimensions of the inventory’s assessment boundary, this geographic boundary defines the physical perimeter separating
in-boundary emissions from out-of-boundary and transboundary emissions
Quantifies the annual emissions produced within and optionally, across, the community’s geographic boundaries due to community activities. For Expo City Dubai, thegeographic-based inventory will include all GHG emission sources consistent with the BASIC+ framework of the GPC

A factor describing the radiative forcing impact (degree of harm to the atmosphere) of one unit of mass, such as kg or tonne, of a given GHG relative to one unit of CO2

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Carbon accounting for cities

Baseline and targets

Approach and implementation

Technical appendix

Green power

A generic term for renewable energy sources and specific clean energy technologies that emit fewer GHG emissions relative to other sources of energy that supply the electricgrid. Includes solar photovoltaic panels, solar thermal energy, geothermal energy, landfill gas, low-impact hydropower, and wind turbines

Greenhouse gas inventory(as defined in the GPC)

A quantified list of a city’s GHG emissions and sources

Greenhouse gases (GHGs)

For the purposes of the GPC, GHGs are the seven gases covered by the UNFCCC: carbon dioxide (CO2); methane (CH4); nitrous oxide (N2O); hydrofluorocarbons (HFCs);

perfluorocarbons (PFCs); sulphur hexafluoride (SF6); and nitrogen trifluoride (NF3)

Greenhouse gas emissions

Emission into the atmosphere of any of the GHGs defined by the UNFCCC

Direct reduction

Reduction of gross emissions as a result of a lowered emission activity

In-boundary

GHG emissions occurring within the established geographic boundary

Indirect GHG emissions

GHG emissions that are a consequence of the activities or operations within the defined organisational boundaries, but which are released from sources owned or controlled byother parties

Inventory boundary

Identifies the gases, emission sources, geographic area, and time span covered by the GHG inventory

Gross emissions

Include all relevant emissions within a GHG accounting boundary in all covered scopes (e.g. BASIC or BASIC+) and do not take into account any GHG emissions reductions fromcarbon credits purchased or soldLife cycle analysis

Assessment of the sum of a product’s environmental impacts (e.g. GHG emissions) at each step in its life cycle, including resource extraction, production, use and waste disposal

Negative emissions

Negative emissions can be achieved through the removal of GHGs from the atmosphere by deliberate human activities

Negative Emissions Technologies (NETs)

NETs remove CO2 from the atmosphere

Net emissions

Gross emissions minus all applicable GHG emissions reductions claimed from carbon credits purchased outside the boundary, plus GHG emissions from sold carbon credits
resulting from projects within the boundary

Net zero emissions

Condition in which an entity reduces its GHG emissions following science-based pathways to a residual level, with any remaining GHG emissions attributable to the entity being
fully neutralised by removals exclusively claimed by that entity, within the value chain or through purchase of valid offset credits over a declared time period

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Foreword

Carbon accounting for cities

Baseline and targets

Approach and implementation

Technical appendix

Offsetting

A mechanism for cancelling out GHG emissions by developing, funding, or financing carbon credit projects that avoid or sequester GHG emissions outside of the city GHG
accounting boundary

Operational emissions (also know as
operational carbon)

GHG emissions resulting from the operation of buildings, equipment and vehicles including use, management and maintenance activities

Out-of-boundary

GHG emissions occurring outside of the established geographic boundary

Renewable Energy Credit (REC)A type of energy attribute certificate used in several countries. In the US, a REC is defined as representing the property rights to the generation, environmental, social, and othernon-power attributes of renewable electricity generation. RECs are a different tool from carbon credits and the two should neither be conflated nor considered interchangeable.

ReportingPresenting data to internal and external users such as regulators, the general public or specific stakeholder groups

Reporting year

The year for which emissions are reported

Scope 1 GHG emissions(Corporate GHG inventory)

All direct emissions from sources that are owned or controlled by the reporting entity

Scope 1 GHG emissions(Geographic-based GHG inventory)

GHG emissions from sources located within the city boundary

Scope 2 GHG emissions(Corporate GHG inventory)

Energy-related indirect emissions from generation of purchased electricity, steam and heating/cooling consumed by the reporting entity

Scope 2 GHG emissions(Geographic-based GHG inventory)

GHG emissions occurring as a consequence of the use within the city of electricity generated outside the city e.g. heat, steam and/or cooling

Scope 3 GHG emissions(Corporate GHG inventory)

All other indirect emissions that are a consequence of the activities of the reporting entity

Scope 3 GHG emissions(Geographic-based GHG inventory)

All other GHG emissions that occur outside the city boundary as a result of activities taking place within the city boundary

Science Based Targets Initiative (SBTi)

SBTi lays out guidelines regarding reduction pathways for companies and corporations in certain sectors, but it does not include guidance for cities or districts

Science Based Targets Network (SBTN)

SBTN provides guidance and indicative targets for cities using a per capita emissions approach in recognition that growth of city populations will inevitably occur

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