For Corporate Reviewers (The CR)
This tutorial addresses the review and approval functions to be performed by a Corporate Reviewer in relation to inventory item activity and emissions data for a given reporting period.
It will cover:
About the CR Role
|The CA Role Relative to Other Review Roles
BraveGen CSR offers 5 levels of data collection review and approval roles and the CR role is one of 3 roles offered to accomodate the requirements for corporate level review and approval responsibilities.
The CR role operates at the 2nd level of data collection review and the person in this role typically has corporate level GHG responsibilities, they may work in a Sustainability Team and be responsibile for reviewing activity and emissions data at the Data Collection Group level. Typically they will also be expected to understand and provide commentary that fully explains activity data and emission movements and trends for the reporting period.
The Data Overseer role precedes the CR role.
Data Overseer (DO) - this is the first level of data collection review and there may be a number of people performing the DO role for different data collection tasks that align with their areas of responsibility e.g a property manager may oversee data collection tasks for energy use items like electricity. The DO is typically responsible for overseeing one or more data collection tasks which means overseeing task participants including Data Source Owners (DSO's) and Data Submitters (DS's) and their deliverables. They review and signoff activity data submitted for inventory items in each periodic task and may provide coal face explanatory commentary addressing data collection methodology changes, trend analysis and reduction initiatives.
To cater for higher level reviews of data collection groups, the system also provides the Corporate Approver (CA) role and 2 group level review roles (the Group Reviewer (GR) and Group Approver (GA) roles) subsequent to the CR role review. The CR approval of a data collection group provides assurance to the CA that both CR and DO reviews and commentary commitments have been actioned and that the data is error free.
The DO role precedes the CR role and as such the CR can typically expect commentary to be provided by the DO that addresses 3 key areas.
The DO review commentary should address:
1. Data collection methodology changes - usually provided by the DO because they oversee the collection of periodic activity data.
2. Trend analysis - the DO will provide analysis of activity data and statistics only (not emissions) for the reporting period. The DO review should cover the trends observed in the reporting period activity data including any known drivers/influences of those trends that they are aware of e.g. seasonal factors, policies, changing behavior or budget changes. Commentary should also reference the previous reporting period for comparison purposes. Is there a general trend? Is usage higher or lower than previous periods. Is the change in usage significant? Were there any months that bucked the trend, what was the reason for this etc? Percentage changes and explanations for these changes should be provided. The DO should specify the extent of the review they have undertaken and which reports or system pages were referred to.
3. Reduction initiatives - if there are reduction initiatives in place then these should be discussed. Even if there are none this could be stated with any explanatory comments on policy and behavioral factors that influence the emisison source.
CR Review Commentary Review:
The CR, expands upon the DO's commentary with their own insights on data collection methodology changes, activity data and emission trends and reduction initiatives as follows:
1. CR Data Collection Methodology Change example: Data Uplift: it is highly unlikely that there will be any leakage here because XYZ is the sole provider of fleet cars for the company.
2. CR Trend Analysis - the CR should provide analysis of activity data and emissions for the reporting period including any known drivers/influences of those trends that they are aware of e.g. seasonal factors, policies, changing behavior or budget changes. The CR should specify the extent of the review they have undertaken and which reports or system pages were referred to.
An example: "Current year monthly activity data was reviewed with reference also to prior year monthly data using the DR Manager Reports and the 'Emissions and Activity Data Over Time Report', the current years monthly data appears reasonable and the trends have been explained by the DO in their commentary. Total fleet litres consumed is up 9% from last year and fell 1% in the final 6 months compared to the first 6 months. First half litres consumption was 9% higher than the equivalent period in 2011 and in the second half was 10% higher than the equivalent period in 2011. The 9% increase in litres consumed in 2012 is consistant with a 7% average increase in the number of fleet vehicles and a 10% increase in total fleet kms travelled. Of note was a shift in the mix of diesel and petrol vehicles in the last 6 months, with diesel vehicles representing 12% of the fleet at Jun-12 compared with 6% in Jun-11. The refrigerant leakage from vehicle air-conditioning units increased 7% in line with the increase in the number of fleet vehicles. In the Jun-12 reporting year litres data became available for the split between litres of premium petrol vs regular petrol consumed which improves the accuracy of emissions, in 2011 this data was combined under regular petrol. Refer to the DO notes for the drivers and infuences upon these trends.
The percentage change in activity data relative to that of emissions should be addressed.
An example: There were small changes in MFE emission factors from 2009 to their latest 2010 release, with diesel up 0.4%, premium petrol down 1.2% and regular petrol down 0.8%. Overall fleet car emissions were up 8% vs activity data of 9%. Regular and premium petrol emissions were up 7% (representing 93% of total emissions) and diesel emissions up 58% (representing 7% of total emissions). Vehicle refrigerant emissions were up 7% in line with vehicle refrigerant activity data.
Where applicable the CR commentary should address inter-emission source analysis for related inventory items e.g. air travel and hotel stays or land based travel sources such as fleet cars, taxis, employee vehicles and rental cars.
An example: There were mixed trends among the land based travel emission sources ( fleet, employee vehicle, taxi and rental cars), the only similarity across all were declines in use over the final 6 months to Jun-12. Both car fleet use and employee vehicle use have similar trends with overall use up coupled with varying degrees of decline over the last 6 months to Jun-12. Car fleet and employee vehicle use rose 9% and 3% respectively in 2012. Over the final 6 month period there was a modest decline in fleet cars of 3% commencing Feb-12 and employee vehicle use dropped 16% from the 1st half of the year. Conversely rental car and taxi use were both down 11% and 2% respectively in 2012 with larger declines of 26% and 17% respectively in the final 6 months to Jun-12."
3. Reduction Initiatives: An example: Taxi use reductions were attributed to a number of factors including reduced air travel, a tail off in use after the Rugby World Cup and active reduction initiatives. Rental Cars use reductions are attributed to prior year additonal activity re the Christchurch earthquake and also a tail off after the rugby world cup and there are no reduction initiatives in place plus from a cost perspective rental use will be encouraged over taxi use in certain circumstances. Both fleet car and employee vehicle use appear more closely connected to core business requirements and thus may be more difficult to influence."
The CR's review of a data collection group for a given reporting period can be demanding because it typically requires the CR to justify and explain fully activity data and emission movements and trends. This can necessitate tracking through data collection task commentary and looking at data at its lowest level of granuality to ensure completeness and accuracy.
To perform the CR review:
1. Login to BraveGen CSR http://go.foundationfootprint.com
2. Data for Data Collection Groups, can be found by going to Manage > Data Manager > Data Review Manager on BraveGen CSR's Main Menu, as displayed below.
3. In the Data Review Manager, as displayed below, Data Collection Groups for the default Review Period are displayed. Select the Review Period that is applicable.
4. To then review data for a Data Collection Group in the selected Review Period, click on the report period name and the Data Review Page for that particular group will appear. In the above example, Business Travel - Air has been selected for review.
5. On the Data Review Page, you will see, as displayed below, a series of data tables followed by the underlying data collection tasks and then finally under 'Notes' is the commentary left by preceding reviewers and under 'Documents' any relevant documents uploaded to the system.
6. The data tables on the Data Review Page are as follows:
a) The Activity Data and Emissions tables, as displayed below, contain a month by month summary of the data uploaded for the reporting period via data collection task(s). For data collected at facility level, these tables present an aggregated view at corporate level and it is important that the CR know which data streams are collected at which level as this will impact on the level of review performed.
If the data in the activity data table is an aggregation of more detailed data then you can view the unaggregated data by running the report called 'Activity Data by Location Over Time' which is located in the Report Centre on the main menu.
b) Beneath the Activity Data and Emissions tables, you can view the Activity Data (Historic) table, as displayed below, which enables you to compare activity data across reporting periods. If you wish to view monthly historic data, run either the report called 'Activity Data by Location Over Time' report or the 'Emissions and Activity Data Over Time' report located in the Report Centre.
c) Beaneath the Activity Data (Historic) table, the Emission Gases table is presented, as displayed below. This table enables you to review and analyse the breakdown of emission values by individual gases and the emission factors by gas are also displayed.
d) The final set of tables for detailed review are for Statistics and Emission Factors. Any relevant statistics can be presented here and the emission factors displayed are those applied to the activity data generated for the selected data collection group. The CR should be comfortable that the correct emission factors have been applied to each inventory item.
7. At the foot of the Data Review Page the CR can also review the very detailed information contained in Related Data Collection Tasks as well as the system and reviewer generated History, Notes and Documents for this data collection group, as displayed below. The DO, DSO and DS notes can be very insightful in understanding trends and for deriving assurance on the data checks performed.
To drill down into any Data Collection Task, click on the Task Name located in the grid, as displayed below. This will enable you see the parties involved in the task and to review data collection comments, the actual data uploaded, and an audit trail of notes, history and documents for the task.
The DO commentary, located under 'Notes' will typically address data collection methodology changes, trend analysis plus reduction initiatives as discussed in the section above called 'Review commentary'
When you have completed your review and are ready to approve the data contained in the Data Collection Group:
1. Upload any supporting reports to backup your comments e.g. you may run the Activity data by Location Over Time Report to check the completeness and accuracy of monthly HVAC or electricty data. These reports can be useful for auditor reviews.
2. Leave commentary in the box provided, this commentary expands upon DO commentary as discussed in the section above called 'Review Commentary'.
3. 1. Enter commentary in the box provided, as displayed below. This commentary is at a higher level and will typically contain additional insights on trends and performance over and above that provided by the DO including both single and inter-emission sources (as applicable). Remember that the DO and CR should provide comprehensive commentary covering changes in data collection methodology, trend analysis and reduction initiatives (refer to the 'Review Commentary' section above for further details. CA commentary should also address reduction initiatives and any other insights. It is of use to group reviewers and auditors if the CA and CR specifies the extent of their reviews, any additional reports or system pages referred to and extent to which they have relied on lower level commentary.
2. Approve the data by selecting 'Approve' from the drop down box and click the 'Continue' button, as indicated below.
If you just wish to leave preliminary review comments then type these in the box provided and select 'Commentary' from the drop down box and click the 'Continue' button as indicated below.
If you wish to decline the data, enter your questions/comments into the Commentary box and select 'Decline' from the drop down box and click the 'Continue' button as indicated below. The DO will in this instance receive an e-mail notification with your review comments.
When you have approved the data, the CA is notified automatically.