The World Bank Group Greenhouse Gas Emissions Inventory Management Plan for Internal Business Operations FY2023 This work is a product of the staff of the World Bank with external contributions. The findings, interpretations, and conclusions expressed in this work do not necessarily reflect the views of the World Bank, its Board of Executive Directors, or the governments they represent. The World Bank does not guarantee the accuracy, completeness, or currency of the data included in this work and does not assume responsibility for any errors, omissions, or discrepancies in the information, or liability with respect to the use of or failure to use the information, methods, processes, or conclusions set forth. The boundaries, colors, denominations, links/footnotes and other information shown in this work do not imply any judgment on the part of the World Bank concerning the legal status of any territory or the endorsement or acceptance of such boundaries. 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Cover photo: © Global Corporate Solutions/ World Bank The World Bank Group FY23 GHG Inventory Management Plan TABLE OF CONTENTS INTRODUCTION........................................................................................................................................ 1 WBG BOUNDARY CONDITIONS ................................................................................................................ 1 ORGANIZATIONAL BOUNDARY ........................................................................................................................... 1 SCOPE .......................................................................................................................................................... 3 WORLD BANK GROUP BOUNDARY CONDITION ASSUMPTIONS................................................................................. 4 EMISSIONS QUANTIFICATION .................................................................................................................. 4 SCOPE 1: DIRECT EMISSIONS ............................................................................................................................ 5 On-site (Stationary) Combustion – Scope 1 ................................................................................................... 5 Refrigerants – Scope 1 .................................................................................................................................... 6 Mobile Sources - Scope 1 ............................................................................................................................... 9 SCOPE 2: INDIRECT EMISSIONS ........................................................................................................................ 10 Electricity Purchases – Scope 2 .................................................................................................................... 10 Purchased Heat, Steam, and Chilled Water – Scope 2 ................................................................................. 14 SCOPE 3: OTHER INDIRECT EMISSIONS .............................................................................................................. 16 Business Travel Emissions – Scope 3 ............................................................................................................ 16 Contractor-owned Vehicles – Scope 3.......................................................................................................... 18 Purchased Food (Cool Food Pledge) – Scope 3 ............................................................................................ 18 DATA MANAGEMENT............................................................................................................................. 19 ACTIVITY DATA AND DATA MANAGEMENT ........................................................................................................ 19 QUALITY ASSURANCE .................................................................................................................................... 21 DATA GAPS ................................................................................................................................................. 21 DATA SECURITY ............................................................................................................................................ 22 CORPORATE REPORTING FREQUENCY................................................................................................................ 22 BASE YEAR ............................................................................................................................................. 22 ADJUSTMENTS TO BASE YEAR EMISSIONS: STRUCTURAL AND METHODOLOGY CHANGES ............................................ 23 MANAGEMENT TOOLS ........................................................................................................................... 24 ROLES AND RESPONSIBILITIES .......................................................................................................................... 24 TRAINING .................................................................................................................................................... 25 DOCUMENT RETENTION AND CONTROL POLICY .................................................................................................. 26 AUDITING AND VERIFICATION ............................................................................................................... 26 INTERNAL AUDITING ...................................................................................................................................... 26 EXTERNAL AUDITING ..................................................................................................................................... 26 MANAGEMENT REVIEW ................................................................................................................................. 26 P a g e |ii The World Bank Group FY23 GHG Inventory Management Plan CORRECTIVE ACTION ..................................................................................................................................... 26 APPENDIX A: STATIONARY EMISSION FACTORS ..................................................................................... 27 APPENDIX B: REFRIGERANT EMISSIONS ................................................................................................. 28 APPENDIX C: MOBILE FUEL EMISSION FACTORS ..................................................................................... 31 APPENDIX D: PURCHASED ELECTRICITY EMISSIONS FACTORS ................................................................ 35 APPENDIX E: WORLD BANK GROUP CURRENT FISCAL YEAR MASTER LOCATION LIST............................. 37 APPENDIX F: UL360 COUNTRY OFFICE SURVEY SCREENSHOTS ............................................................... 50 APPENDIX G: AUTOMATIC THRESHOLDS WITHIN UL360 ........................................................................ 51 APPENDIX H: REPORTED EMISSIONS ...................................................................................................... 55 APPENDIX I: MAJOR MEETINGS.............................................................................................................. 56 FIGURES FIGURE 1. ON-SITE FUEL COMBUSTION EMISSIONS CALCULATION ................................................................................ 5 FIGURE 2. PRORATING ON-SITE FUEL COMBUSTION EMISSIONS CALCULATION ................................................................ 6 FIGURE 3. REFRIGERANT EMISSIONS CALCULATION (PREFERRED) .................................................................................. 7 FIGURE 4: ESTIMATING REFRIGERANT EMISSIONS ...................................................................................................... 8 FIGURE 5. REFRIGERANT EMISSION CALCULATIONS FROM VEHICLES .............................................................................. 8 FIGURE 6. MOBILE FUEL EMISSIONS CALCULATION (PREFERRED) .................................................................................. 9 FIGURE 7. MOBILE FUEL EMISSIONS CALCULATION (VEHICLE TYPE AND DISTANCE) ........................................................ 10 FIGURE 8. MOBILE FUEL EMISSIONS CALCULATION (FUEL COST) ................................................................................ 10 FIGURE 9. ELECTRICITY EMISSIONS CALCULATION WITH PURCHASE DATA (METHOD 1) ................................................... 11 FIGURE 10. ESTIMATING COUNTRY ELECTRICITY EMISSION FACTORS: LAO PDR ............................................................ 12 FIGURE 11. PURCHASED ELECTRICITY EMISSIONS ESTIMATE BASED ON BUILDING AREA .................................................. 12 FIGURE 12. ESTIMATING EMISSIONS FROM PURCHASED STEAM ................................................................................. 15 FIGURE 13. CALCULATING EMISSIONS FROM BUSINESS AIR TRAVEL............................................................................. 17 FIGURE 14. UL360 LANDING PAGE (EXAMPLE)....................................................................................................... 50 FIGURE 15. UL360 OFFICE UTILITY DATA FORM (EXAMPLE) ..................................................................................... 50 FIGURE 16. UL360 STATIONARY COMBUSTION DATA ENTRY (EXAMPLE) ..................................................................... 51 P a g e |iii The World Bank Group FY23 GHG Inventory Management Plan TABLES TABLE 1. WORLD BANK GROUP PROPERTIES IN THE UNITED STATES IN FY23 ................................................................. 2 TABLE 2. EXAMPLES OF SCOPE 1, 2, AND 3 EMISSION SOURCES AS DEFINED IN THE GHG PROTOCOL .................................. 3 TABLE 2. ASSUMPTIONS USED TO CREATE EMISSION/INTENSITY RATE FOR REFRIGERANT .................................................. 7 TABLE 3 VEHICLE REFRIGERANT CHARGE FACTORS ..................................................................................................... 9 TABLE 4. ELECTRICITY INTENSITY AVERAGES FOR WORLD BANK REGIONS (BASED ON FY08 DATA) ................................... 13 TABLE 5. ELECTRICITY AVERAGES FOR IFC REGIONS (BASED ON FY 08 DATA) ............................................................... 13 TABLE 6. ELECTRICITY AVERAGES FOR CO-LOCATED WORLD BANK AND IFC OFFICES (BASED ON FY08 DATA) .................... 14 TABLE 7. ASSUMPTIONS FOR CALCULATING EMISSIONS FROM STEAM .......................................................................... 15 TABLE 8. DATA ORIGINS FOR SCOPE 1 EMISSION SOURCES ........................................................................................ 20 TABLE 9. DATA ORIGINS FOR SCOPE 2 EMISSION SOURCES ........................................................................................ 20 TABLE 10. ROLES AND RESPONSIBILITIES FOR DATA REPORTING ................................................................................. 24 P a g e |iv The World Bank Group FY23 GHG Inventory Management Plan ACRONYMS AND ABBREVIATIONS ▪ CBA IFC Corporate Budget and Business Administration ▪ CBARE IFC Corporate Budget and Business Administration Real Estate ▪ CRP Corporate Responsibility Program ▪ CH4 methane ▪ CO2 carbon dioxide ▪ CO2eq carbon dioxide equivalent ▪ CERP IFC Corporate Environmental Responsibility Program ▪ CFC chlorofluorocarbon ▪ DEFRA Department for Environment, Food and Rural Affairs (UK) ▪ EIA United States Energy Information Administration ▪ EPA United States Environmental Protection Agency ▪ GHG greenhouse gas ▪ GCS Global Corporate Solutions ▪ GWP global warming potential ▪ HCFC hydrochlorofluorocarbon ▪ HFC hydrofluorocarbon ▪ HVAC heating, ventilation, and air conditioning ▪ IEA International Energy Agency ▪ IFC International Finance Corporation ▪ IMP Inventory Management Plan ▪ IPCC Intergovernmental Panel on Climate Change ▪ kWh kilowatt-hour ▪ N2O nitrous oxide ▪ PFC perfluorocarbon ▪ SF6 sulfur hexafluoride ▪ WBG World Bank Group ▪ WRI World Resources Institute Key Contacts Organization Name: The World Bank: IBRD/IDA Corporate Address: 1818 H St. NW, Washington, DC, USA 20433 Inventory Manager: World Bank Corporate Responsibility Program: Lead: Sohee Gu, Senior Environmental Specialist Contact Information: Email: crinfo@worldbank.org Organization Name: International Finance Corporation (IFC) Corporate Address: 2121 Pennsylvania Ave. NW, Washington, DC, USA 20433 Inventory Manager: IFC Corporate Environmental Responsibility Program Lead: Manela Diez, Corporate Environmental Responsibility Officer Contact information: Email: sustainability@ifc.org Page |v The World Bank Group FY23 GHG Inventory Management Plan INTRODUCTION This Greenhouse Gas Emissions Inventory Management Plan (IMP) provides a detailed foundation for the World Bank Group1 to comprehensively measure and manage greenhouse gas (GHG) emissions from its internal global business operations. It does not apply to the lending or technical assistance activities provided to public and private sector clients. The IMP sets forth the current scope and vision of the World Bank Group’s commitment to inventory and manage GHG emissions from its internal global business operations. It also presents an inventory methodology designed to meet the most rigorous and complete GHG accounting and reporting standards. The approach is consistent with the principles and guidance of the World Resources Institute (WRI) and the World Business Council for Sustainable Development’s (WBCSD) Greenhouse Gas Protocol Initiative ( GHG Protocol). The IMP applies to offices in the United States and abides by U.S. Environmental Protection Agency (EPA) guidance for GHG inventories. The global facilities inventory is maintained on a fiscal year basis only. To ensure consistency, emissions from U.S. and international facilities are calculated with the same methodology. This IMP is utilized for reporting to external stakeholders, including the UN Climate Neutral Initiative. This IMP was prepared to accompany the fiscal year 2023 (FY23) GHG emissions accounting results, which cover the period of July 1, 2022, through June 30, 2023, and are reported in the 2024 World Bank and IFC Annual Reports and other corporate reports. This document provides organization-wide information, including a corporate overview and goals, the boundary conditions of the inventory, emissions quantification methods, data management methods, a discussion of the base year selection, a list of management tools, and auditing and verification processes. WBG BOUNDARY CONDITIONS Boundary conditions serve as the foundation for the GHG inventory by defining both the inventory’s breadth and depth. To provide a rigorous and complete inventory, the World Bank Group has defined both organizational and operational boundary conditions consistent with the GHG Protocol guidance. ORGANIZATIONAL BOUNDARY GHG Protocol Definition Organization boundary conditions define the breadth of the GHG inventory by identifying the locations and activities for which the World Bank Group assumes responsibility for emissions. Under the GHG Protocol, organizational boundaries can be defined either by the amount of equity that an entity has in an operation (“equity approach”), or by that entity’s operational control over a location or facility (“control approach”). The GHG Protocol requires that entities define their organizational boundaries by the approach that most accurately reflects their day-to-day practices. That approach should then be consistently applied to business operations. Approach Taken by the World Bank Group The World Bank Group has chosen to set its organizational boundaries for the GHG inventory according to the “control approach.” Accordingly, it accounts for GHG emissions from locations over which it has direct control and where it can influence decisions that affect GHG emissions. This includes all facilities and vehicles operated by the World Bank Group, whether they are owned or leased. A portion of leased facilities operate under full-service gross leases, where the building owner/manager pays the utilities directly, and 1 WBG consists of the following five organizations: the International Bank for Reconstruction and Development, International Development Association, International Finance Corporation, Multilateral Investment Guarantee Agency, and the International Center for Settlement of Investment Disputes. WBG operates globally and is owned by its member countries. Page |1 The World Bank Group FY23 GHG Inventory Management Plan the World Bank Group does not have access to actual energy consumption information. These facilities are still included in the definition of operational control; electricity consumption and refrigerant use are estimated if these data are unavailable, as described in the Data Management section below. World Bank locations were identified by the Global Corporate Solutions’ Corporate Real Estate team, while International Finance Corporation (IFC) locations were from the IFC Real Estate Database managed by the IFC Facilities Management team. A list of offices included in the GHG inventory can be found in Appendix E. Headquarters Facilities In the United States, the World Bank Group owns or leases facilities in Washington, DC, Virginia, Maryland, Pennsylvania, and New York, listed in Table 1. These offices, many of which the World Bank Group has operational control of, are particularly important, as they serve as global headquarters. About half of staff are based there, and about half of total GHG emissions are from these facilities. Table 1. World Bank Group Properties in the United States in FY23 Building Operational Size Address Status In Inventory Name Control (gross ft2) Archives Pennsylvania, near Pittsburgh Lease WB Non-Operating 54,713 Scope 1, 2 1225 Connecticut Ave. NW C Own WB Owned 240,811 Scope 1, 2 Washington, DC 20036 2121 Pennsylvania Ave. NW F Own IFC Owned 803,536 Scope 1, 2 Washington, DC 20433 1776 G St. NW G Own WB Owned 224,164 Scope 1, 2 Washington, DC 20006 1850 I St. NW I Own WB Owned 601,446 Scope 1, 2 Washington, DC 20433 1825/1875 I St. NW I Square Lease WB Non-Operating 11,044 Scope 1, 2 Washington, DC 20006 701 18th St. NW J Own WB Operating 533,894 Scope 1, 2 Washington, DC 20433 K 2100 K St. NW Own IFC Operating 150,435 Scope 1, 2 1818 H St. NW MC Own WB Owned 2,065,507 Scope 1, 2 Washington, DC 20433 1899 Pennsylvania Ave NW N Lease WB Non-Operating 35,800 Scope 1, 2 Washington, DC 20433 1800 G St. NW U Lease WB Non-Operating 85,500 Scope 1, 2 Washington, DC 20433 1 Dag Hammarskjold Plaza, UN Liaison 885 2nd Ave., 26th Fl. Lease WB Non-Operating 4,822 Scope 1, 2 Office New York, NY 10017 Page |2 The World Bank Group FY23 GHG Inventory Management Plan Dulles Commerce Center, Bldg. VA Ware- 100, 23760 Pebble Run Dr. Lease WB Operating 50,030 Scope 1, 2 house (DCC) Sterling, VA 20166 Landover 3301 Pennsy Dr. Service Lease WB Operating 54,595 Scope 1, 2 Landover, MD 20785 Center (LSC) SCOPE GHG Protocol Definition of Scopes The World Bank Group segregates its emission types by Scopes 1, 2, and 3, as defined by the GHG Protocol. The following are examples of office emissions sources from the GHG Protocol publication Working 9 to 5 on Climate Change: An Office Guide (WRI 2002). Table 2. Examples of Scope 1, 2, and 3 Emission Sources as Defined in the GHG Protocol ▪ Combustion of fuel in boilers or furnaces that are owned by the reporting organization ▪ Generation of electricity, steam, or heat in equipment that is owned by the reporting organization Scope 1: Direct ▪ Business travel in vehicles that are owned by the reporting organization, such as emissions sources company cars or corporate jets ▪ Employee commuting in company-owned vehicles, such as shuttles and company cars ▪ Fugitive emissions of refrigerant from chillers or other refrigeration units owned by the reporting organization Scope 2: Indirect ▪ Generation of purchased electricity, steam, heat, or chilled water emissions sources Scope 3: Optional ▪ Business travel in non-company-owned vehicles, such as rental cars, employee cars, sources trains, and commercial planes Scope of Emissions Covered in the World Bank Group inventory Since 2008, the operational boundary of the World Bank Group’s carbon inventory has included all core direct (Scope 1) and indirect (Scope 2) emissions associated with all facilities worldwide for which it has operational control, including headquarters operations in Washington, DC, all leased facilities, and all country offices. Emissions from global business air travel are included in Scope 3. Specifically: ▪ Direct emissions from sources that are owned or controlled by the World Bank Group, including emissions from on-site fuel burning equipment (for example, boilers, backup generators) and fugitive emissions from process equipment (for example, refrigerant from refrigeration and HVAC equipment). Mobile emissions from combustion of fuel in WBG-owned vehicles are also included. ▪ Indirect emissions from electricity, steam, and chilled water purchased by the World Bank Group. ▪ Other indirect emissions from business air travel booked and paid for by World Bank Group, as well as leased vehicles operated by other organizations. Since FY20, through the WRI Cool Food Pledge, emissions from food purchased at headquarters facilities have also been included. Greenhouse Gases Included in the Inventory The World Bank Group’s GHG inventory includes emissions of four of the six major greenhouse gases (there are no known emissions of SF6—sulfur hexafluoride—or PFCs—perfluorocarbons): Page |3 The World Bank Group FY23 GHG Inventory Management Plan ▪ CO2 (carbon dioxide) ▪ CH4 (methane) ▪ N2O (nitrous oxide) ▪ HFCs (hydrofluorocarbons) In addition, the global GHG inventory includes emissions from CFCs (chlorofluorocarbons) and HCFCs (hydrochlorofluorocarbons) as supplemental emissions. Both types of gases are optional for inventory and reporting purposes under the GHG Protocol and the EPA Climate Leaders guidance. WORLD BANK GROUP BOUNDARY CONDITION ASSUMPTIONS To the extent possible, this IMP attempts to standardize the inventory methodology for all World Bank Group offices. The boundary assumptions made are outlined below. Assumptions: Global Inventory • For shared World Bank and IFC office space, emissions are apportioned between the two by percentage of total area, as detailed in lease agreements and memoranda of understanding. When this information is not available, the share of staff from each institution is used as a proxy for the percentage of total area occupied. For example, if equal numbers of World Bank and IFC staff work in an office for which the space allocation is unknown, then it is assumed that each institution occupies an equal amount of space in the office. • Data related to electricity use, stationary combustion, refrigerant recharge amounts, purchased steam, purchased chilled water, and water usage in shared facilities are collected at the office level where appropriate. Emissions are then apportioned to each institution as described above. • For business travel, only data for air travel booked and paid for by the World Bank Group and for travel by contracted car service are collected and included. • While every office is provided an opportunity to report activity data where possible, the World Bank Group’s online data management system gives offices with five or fewer employees the option to (a) default to estimated emissions for electricity use and refrigerants (the methodologies for estimations are provided in relevant sections below in this IMP), and to (b) be exempted from reporting on-site fuel and mobile sources if the information is not easily accessible (estimates are not made for on-site fuel and mobile sources, as there is no credible methodology to do so). • Residential spaces owned by the World Bank Group in developing countries are not included in the inventory, because the WBG does not control the operations of these buildings, and activity data are difficult to obtain. Exceptions • The World Bank and IFC share space in the Archives (near Pittsburgh, PA), the Business Continuity Center (in the LSC, in Landover, MD), and the Warehouse (in the DCC, in Sterling, VA). These facilities are leased by the World Bank, and since the World Bank has operational control over the buildings, it reports 100 percent of the associated emissions. • Emissions are estimated for buildings in Washington, DC, where the World Bank Group lacks operational control and where the building management company does not provide data. To estimate emissions, assumptions about electricity usage are made based on the area leased. Refrigerant emissions are estimated based on the technique described below. Due to lack of access to information, estimates are not made for on-site fuel consumption. • There are shuttle vans in Washington, DC, leased by the World Bank and used by both World Bank and IFC employees. The World Bank accounts for 100 percent of these emissions, as it controls the van leases and employs the van drivers. Because the IFC does not own any vehicles in Washington, DC, no associated emissions are reported. EMISSIONS QUANTIFICATION The following sections explain the GHG emissions quantification approach for each of the World Bank Group’s emissions sources contained within the boundaries of the current fiscal year GHG inventory. Page |4 The World Bank Group FY23 GHG Inventory Management Plan All methodologies are based on guidance from the GHG Protocol, with emission factors taken from governmental and international organizations such as the Intergovernmental Panel on Climate Change (IPCC), the U.S. EPA, and the International Energy Agency (IEA). All sources are noted in the appendices. Emissions for both country offices and headquarters facilities are calculated using similar equations. An annual survey is conducted to collect activity data from World Bank Group locations on the Master Location List (Appendix E). The web-based data management system that this IMP refers to is UL360. See Appendix E for screenshots from the survey. When activity data are unavailable, emissions estimates are made for electricity and refrigerants, based on office area. Data gaps and data quality issues still exist in the World Bank Group’s inventory. These will be addressed as additional and more accurate data become available over time. The main data gaps are in country offices, particularly in smaller offices. SCOPE 1: DIRECT EMISSIONS ON-SITE (STATIONARY) COMBUSTION – SCOPE 1 GHG Protocol Definition On-site combustion of fossil fuels for the generation of electricity, heat, or steam is one source of direct emissions. Quantifying Emissions from On-site (Stationary) Combustion To calculate the GHG emissions from on-site fuel combustion, the World Bank Group collects data on the amount of fuel purchased each year. To be conservative, all fuel purchased is also assumed to be combusted in on-site operations in the same year. An appropriate emissions factor for each fuel type used is applied. Fuels used at World Bank Group locations include diesel, gasoline, natural gas, propane, liquefied petroleum gas (LPG), and kerosene. Emissions are determined for each fuel source by multiplying the total amount of fuel purchased for the year, expressed in units of energy, by the appropriate emissions factors for CO2, CH4, and N2O. If the amount of fuel is reported in terms of volume or mass, this quantity is converted to units of energy based on the fuel’s heat content. Heat contents for specific fuels are listed in Appendix A. The totals for CH4 and N2O are multiplied by the respective gases’ global warming potential (GWP) to calculate CO2 equivalent (CO2eq) emissions. See Appendix A for a table detailing stationary fuel emissions factors. The sum of CO2 and CO2eq emissions for all fuels combusted is the total emissions for the year, reported in CO2eq. Figure 1 summarizes how the calculations are made. Figure 1. On-site Fuel Combustion Emissions Calculation Source: World Bank staff. Page |5 The World Bank Group FY23 GHG Inventory Management Plan Methodology for Estimating Emissions from On-site (Stationary) Combustion Occasionally, World Bank Group offices can only provide data for the total fuel use of the entire building, even though they only occupy or lease a portion of it. In this case, if both the total building area and the area of the space occupied by the World Bank Group are known, the total fuel use is prorated for the occupied space. It is then multiplied by the appropriate emissions factors to calculate total CO2eq emissions for the year. Figure 2 summarizes the methodology for the calculation. Figure 2. Prorating On-site Fuel Combustion Emissions Calculation Fuel Usage Prorated fuel X Area of WBG / Area of Entire = usage quantity Quantity – entire office Building (energy) building (energy) Fuel-Specific CO2 Emissions Factor = Metric Tons CO2 Prorated Fuel Fuel-Specific CH4 CH4 Global Usage Quantity X X = Metric Tons CH4 Emissions Factor Warming (energy) Potential X Fuel-Specific X N2O Global = Metric Tons N2O N2O Emissions Warming Factor Potential Metric Tons Metric Tons Total Metric Tons Metric Tons CO2 + + = CO2eq from On- CO2eq (CH4) CO2eq (N2O ) site Combustion Source: World Bank staff. There is no credible methodology to estimate emissions for missing on-site fuel data. The World Bank Group anticipates that data availability will improve in years to come, as offices gain more experience in gathering the data. If an office has provided reliable fuel data in previous years, but did not respond to the call for data this year, fuel use from the previous year is used as a proxy for this year’s fuel use. REFRIGERANTS – SCOPE 1 GHG Protocol Definition Refrigeration and air conditioning equipment leak refrigerants. GHGs from heating, ventilation, or air conditioning (HVAC), refrigeration, and freezer units are not intentionally released, but escape into the atmosphere as fugitive emissions. This may occur during installation, operation, maintenance, and/or disposal of such units. CO2 equivalent emissions for each refrigerant are calculated by multiplying the mass of refrigerant used by its global warming potential (GWP). The GHG Protocol lays out two methods for calculating the GHG emissions of refrigerants. The first is based on the amount of each type of refrigerant purchased each year for each location (quantity-purchased method). The second method is based on the capacity and leakage characteristics of the equipment used; it requires knowing the total capacity for refrigerants in each type of equipment used at a location —HVAC, refrigeration, and freezer units; the manufacturer’s stated leakage rate for that type of equipment, and the Page |6 The World Bank Group FY23 GHG Inventory Management Plan type of refrigerant used in each type of equipment. Due to limited information availability, the first method is used for the World Bank Group inventory. Quantifying Emissions from Refrigerants Refrigerant CO2 equivalents are calculated by multiplying the weight of escaped refrigerant by the corresponding GWP. The GWPs for refrigerants reported in the inventory are taken from the IPCC or from sources referencing the IPCC. See Appendix B for details on the GWPs of refrigerants and the sources used. If the type of refrigerant is unknown (“other” is chosen in the online survey), the refrigerant is assumed to be HFC-134a. See Figure 3 for the preferred calculation methodology, and Table 2 for the calculation method used in cases where refrigerant data are not available. Figure 3. Refrigerant Emissions Calculation (Preferred) Refrigerant-Specific Total metric tons Refrigerant Global Warming CO2 eq from Recharge Quantity X = Potential Refrigerants Source: World Bank staff. Estimating Emissions from Refrigerants In some cases, World Bank Group country offices provide the amount of refrigerant purchased for the building as a whole, not for the specific area they occupy. If both the total building area and the area of the space occupied are known, the total refrigerant recharge amount is prorated for the occupied space and then multiplied by the refrigerant-specific GWP to calculate the CO2eq emissions for that office. In the event that activity data (refrigerant purchases) are not available, emissions are estimated based on the refrigerant emission rate (ton refrigerant emitted/ft2/year) for the area of the building or office space occupied by the World Bank Group. The method used to calculate this refrigerant emission/intensity rate is laid out in Table 2. It starts with an estimate of the area covered per ton of cooling (500 ft2 per ton is commonly used in the United States, and is used globally for this World Bank Group inventory). This is then multiplied by a conversion factor of one ton of cooling per kilogram (kg) of refrigerant recharge, with an assumed leakage rate of 10 percent. This provides an estimated amount of refrigerant recharge per square foot, per year (ft2/year). Table 3. Assumptions Used to Create Emission/Intensity Rate for Refrigerant Amount Step Source Assumed Estimated area per ton of cooling (ft2/ton)) 500 HVAC general guideline in the United States Climate Leaders – Direct HFC and PFC Emissions Refrigerant charge per cooling ton (kg/ton) 1 from Use of Refrigeration and Air-Conditioning Equipment Climate Leaders – Direct HFC and PFC Emissions from Use of Refrigeration and Air-Conditioning Annual operating loss factor 10% Equipment Table 2: Type of Equipment – Residential and Commercial A/C Emission Rate (ton refrigerant per ft2-year) 0.0000002 Source: World Bank staff. Page |7 The World Bank Group FY23 GHG Inventory Management Plan The emissions rate used (0.0000002 tons of refrigerant/ft2/year) is then multiplied by the area of the space occupied by the World Bank Group, and then by the GWP of the refrigerant type specified. If the refrigerant type is unknown, it is conservatively assumed to be HFC-R134a. This number is converted to metric tons to calculate the total metric tons of CO2eq emitted (Figure 4). Figure 4: Estimating Refrigerant Emissions Refrigerant-Specific Total metric tons Emissions Rate Occupied area X Global Warming - = CO2 eq from X Potential 2 Refrigerants Source: World Bank staff. Refrigerant data is often one of the hardest pieces of information for offices to collect. While every office is provided an opportunity to report activity data where possible, the World Bank Group’s online data management system allows data providers from offices with five or fewer employees, or who cannot collect the required data, the option to default to estimated emissions for refrigerants. Estimates are included for completeness. However, they represent a small portion of the World Bank Group’s emissions, because WBG operations do not require an intensive use of refrigeration. Data availability is expected to improve in years to come as data providers gain more experience in gathering the data. Quantifying Refrigerant Emissions from Vehicles The refrigerants used for vehicle air conditioning make up a small part of the World Bank Group’s GHG emissions from internal business operations. They are estimated based on the vehicle type. The World Bank Group includes data on refrigerants from vehicles used globally. In accordance with the “control approach” for organizational boundaries, the W orld Bank Group reports data for fleet vehicles that it owns and leases. All mobile emissions from refrigerants, regardless of location, are calculated using the same methodology to ensure consistency in the quantification process. Where available, the number of vehicles, grouped by each vehicle type, is multiplied by the standard refrigerant charge per unit as outlined by the EPA. For example, all passenger cars are assumed to use R- 134a and have a charge per unit of 0.8kg. Eight passenger cars will thus have a total charge of 6.4 kg of refrigerant. The total charge is then multiplied by the standard operating loss factor (20 percent) to arrive at the annual refrigerant loss in kg. The annual loss of refrigerant is multiplied by the GWP of that refrigerant (most ACs use R-134a) to calculate the total metric tons of CO2eq emitted (Figure 5). Figure 5. Refrigerant Emission Calculations from Vehicles Number of Standard Standard Annual X Refrigerant X operating loss = Refrigerant loss Owned Vehicles Charge per factor (20%) (kg) vehicle Annual Refrigerant- Convert kg to Total metric tons Refrigerant loss X Specific Global ÷ metric tons (1000) = CO2 eq from (kg) Warming refrigerants Potential Source: World Bank staff. Page |8 The World Bank Group FY23 GHG Inventory Management Plan Table 4 Vehicle Refrigerant Charge Factors Vehicle Type Charge Factor Source Passenger Car 0.8 EPA Refrigerant Guidance, 2004 Light Truck 1.2 Table 2 MOBILE SOURCES - SCOPE 1 GHG Protocol Definition Mobile GHG emissions result from the combustion of fuel in an organization’s owned and leased vehicles. In accordance with the “operational control approach” for organizational boundaries, the World Bank Group reports data for fleet vehicles that it owns and leases. All mobile emissions, regardless of location, are calculated using the same methodology to ensure consistency in the quantification process. In the United States, the EPA provides vehicle-specific emissions factors that are used to derive CH4 and N2O emissions from vehicles. To calculate these emissions, fuel usage quantity is multiplied by CH 4 and N2O emission factors for the respective vehicle type. The CO2, CH4, and N2O emissions are then added to quantify CO2eq. Due to the challenges in collecting local operating parameters for vehicle use, which vary significantly across countries and can heavily skew emission factors unless they are accurately accounted for, country office calculations use a standardized set of CH4 and N2O factors for each fuel type (gasoline, diesel, and LPG). These default values provide a fair proxy until country-specific data becomes available. Quantifying Emissions from Mobile Sources The majority of World Bank Group offices report the quantity of fuel used from driver logs or invoices. Direct CO2eq emissions from owned mobile combustion sources are calculated based on fuel purchase records, where available. Many vehicles have fuel consumption logs to track their purchases. All transport fuel emissions factors are listed in Appendix C. The preferred approach to calculate mobile sources is to multiply the volume of fuel by the fuel-specific CO2eq emissions factors to calculate the total CO2eq emissions (Figure 6). Figure 6. Mobile Fuel Emissions Calculation (Preferred) Fuel Usage Quantity Fuel-Specific CO2eq Total Metric Tons (volume) X Emissions Factor = CO2eq from Mobile Combustion Source: World Bank staff. Methodology for Estimating Emissions from Mobile Sources When no transport fuel data are provided, the World Bank Group makes estimates based on the distance traveled and fuel economy of the vehicle type (Figure 7). When estimating emission in this manner, gasoline is assumed to be the fuel used for sedans and motorcycles, and diesel is assumed to be the fuel used for SUVs, light trucks, and heavy trucks. Page |9 The World Bank Group FY23 GHG Inventory Management Plan Figure 7. Mobile Fuel Emissions Calculation (Vehicle Type and Distance) Vehicle-Specific Estimated Fuel Total Distance Driven X Fuel Efficiency = Usage Quantity (volume of fuel/distance) Estimated Fuel Usage Fuel-Specific CO2eq Total Metric Tons Quantity X Emissions Factor = CO2eq from Mobile Combustion Source: World Bank staff. If mileage and fuel economy are not available, data providers are given an option to report total amount spent on fuel over the fiscal year, and the cost of fuel (in U.S. dollars) per gallon or liter in the city location on average over the fiscal year. Data providers are also asked to indicate the type of fuel purchased. Emissions estimates are then made based on the total fuel costs and the average cost of fuel per gallon or liter provided (Figure 8). Figure 8. Mobile Fuel Emissions Calculation (Fuel Cost) Average Cost per Estimated Fuel Total Fuel Cost / Unit of Fuel Type = Usage Quantity Estimated Fuel Usage Fuel-Specific CO2eq Total Metric Tons Quantity X Emissions Factor = CO2eq from Mobile Combustion Source: World Bank staff. Not all offices report mobile fuel use. Some do not have any owned or leased vehicles. The World Bank Group’s online data management system allows data provide rs from offices with five or fewer employees the option to be exempted from reporting mobile fuel emissions if the information is not easily accessible. SCOPE 2: INDIRECT EMISSIONS ELECTRICITY PURCHASES – SCOPE 2 GHG Protocol Definition The second scope of emissions under the GHG Protocol is indirect emissions from purchased electricity. These emissions are classified as indirect because the emissions do not occur at the facility, but rather at the plant where the electricity or steam is generated from fuel. These emissions are nonetheless a consequence of the organization’s activities, because although it does not own or control the sources, its actions require the P a g e | 10 The World Bank Group FY23 GHG Inventory Management Plan generation of electricity. Organizations report emissions from the generation of purchased electricity that is used by equipment or operations controlled by them. For many, purchased electricity is one of the largest sources of GHG emissions—and the area with the most opportunities for reducing emissions. The World Bank Group uses the GHG Protocol’s location-based methodology for calculating GHG emissions from electricity. This approach reflects the average emissions intensity of grids on which energy consumption occurs. The World Bank Group does not use the GHG Protocol’s market-based methodology at this time. Electricity activity data for each World Bank Group office is collected using one of three methods, which are listed below in order of preference; the third is only used as a last resort: 1. Where possible, annual metered electricity usage (in kWh) is reported for offices in which the data provider was able to obtain information from electricity invoices. 2. For offices without separate meters, data providers are asked to provide electricity invoice data for the entire building, the total area of the building, and the area of the space occupied by the World Bank Group. The invoice data are then prorated based on the share of space occupied. 3. For offices that do not provide any data, electricity usage is estimated based on the electricity intensity (kWh/ft2) in the region, as established from actual data obtained through the first method. This method is explained in more detail below. While every office is provided an opportunity to report activity data where possible, the World Bank Group’s online data management system allows data provide rs from offices with five or fewer employees the option to default to estimated emissions for electricity use. Quantifying Emissions from Electricity GHG emissions from the generation of electricity include CO2, CH4, and N2O. GHG emissions are calculated based on the amount (kWh) purchased, multiplied by the power plant emissions factor. World Bank Group offices often do not have enough information about the specific plants or power pools that provide them with power and electricity. Therefore, for World Bank Group facilities, GHG emissions from electricity usage are calculated based on the kWh of electricity purchased, multiplied by the subregion-, region-, or country- specific emissions factor for CO2, CH4, and N2O. Figure 9 shows how GHG emissions are calculated for electricity used in each World Bank Group facility. Figure 9. Electricity Emissions Calculation with Purchase Data (Method 1) Source: World Bank staff. For electricity purchased in the United States, the emissions factors for each year’s inventory are taken from the most recent EPA eGRID to calculate GHG emissions. In accordance with EPA guidelines, previous years’ P a g e | 11 The World Bank Group FY23 GHG Inventory Management Plan inventories are not retroactively updated with the most recent emission factors. See Appendix D: Purchased Electricity Emissions Factors for details. For all other locations, the World Bank Group uses region- or country-specific emissions factors from the IEA or country-based analogs. All emissions factors are listed in Appendix D. For some countries, IEA country- specific emission factors do not exist. In these cases, IEA region average CO2/kWh emissions factors are used. To calculate CH4 and N2O emissions factors, the ratio of CH4 and N2O to CO2 emissions factors is calculated, then multiplied by the CO2 emission factor for each gas. Figure 10 provides an example. Figure 10. Estimating Country Electricity Emission Factors: Lao PDR Source: World Bank staff. Methodology for Estimating Electricity Use As noted above, for offices that have electricity consumption data for their entire building, but not for the specific area that the World Bank Group occupies, annual electricity consumption is calculated by prorating the total annual electricity consumption of the building for the share of space occupied by the World Bank Group. For offices that are unable to provide electricity consumption data, annual electricity use is estimated by multiplying the regional electricity intensity (in KWh/ft 2/year) by the area of the building or office space (Figure 11). These averages have a minimal impact on the overall emissions footprint, as they are used only in cases where reliable or historic data is unavailable. This method typically applies to small offices and is considered a last resort for calculations. Figure 11. Purchased Electricity Emissions Estimate Based on Building Area Average kWh/ Estimated kWh of Building area X = area/year purchased electricity Region Specific X Emissions Factor for CO2 = Metric tons CO2 Estimated kWh of Region Specific X Emissions Factor for CH X CH4 Global = Metric tons CO2eq (CH4) Purchased 4 Warming Potential Electricity Region Specific X Emissions Factor for N O X N2O Global = Metric tons CO2eq (N2O) 2 Warming Potential Metric tons Metric tons Total metric tons CO2eq Metric tons CO2 + + = CO2eq (CH4) CO2 eq (N2O) from Electricity Source: World Bank staff. P a g e | 12 The World Bank Group FY23 GHG Inventory Management Plan The electricity intensity averages2 are calculated for each IFC or World Bank region by tallying up the annual electricity consumption for all country offices that responded within that region and dividing it by the total space occupied by all those offices. This generates a figure for the intensity of electricity consumption in the region (kWh/ft2/yr). When calculating electricity use for offices shared by IFC and the World Bank, the average of the IFC and World Bank regional intensity figures is used. Tables 4 (World Bank) and 5 (IFC) show the country offices from which data were used to calculate each regional average. Table 5. Electricity Intensity Averages for World Bank Regions (Based on FY08 Data) World Bank Region Average Based on the Following Countries kWh/ ft2/yr Australia, Cambodia, China, Indonesia (Jakarta), Laos, East Asia and the Pacific (EAP) 11.1 Thailand, Timor-Leste, Vietnam (Hanoi) Albania, Armenia, Belarus, Georgia, Kazakhstan (Almaty), Europe and Central Asia (ECA) Kosovo, Kyrgyz Republic, Macedonia, Poland, Romania, 14.8 Serbia, Tajikistan, Turkey, Ukraine Latin America and the Caribbean Argentina, Bolivia, Colombia, Dominican Republic, Ecuador, 15.2 (LCR) Guatemala, Haiti, Honduras, Jamaica, Peru Middle East and North Africa (MNA) Egypt 15.1 India (New Delhi–70 Lodhi, 53 Lodhi Estate, Golf Links, South Asia (SAR) 18.2 Polish Embassy), Pakistan Benin, Burkina Faso, Eritrea, Ethiopia, Gabon, Ghana, Sub-Saharan (AFR) 10.8 Malawi, Niger, Rwanda, Senegal, Zimbabwe United States/Other United States 23.0 Source: World Bank staff. Table 6. Electricity Intensity Averages for IFC Regions (Based on FY 08 Data) IFC Region Average Based on the Following Countries kWh/ ft2/yr Central & Eastern Europe (CEU) Georgia, Ukraine (Kiev, Vinnytsia) 13.2 Australia, China (Chengdu, Hong Kong, Beijing), East Asia & the Pacific (CEA) Indonesia (Aceh, Jakarta), Lao P.D.R., Philippines 8.6 (Manila), Vietnam (Hanoi, Ho Chi Minh City) Latin America & the Caribbean Argentina, Bolivia, Brazil (Rio de Janeiro, São 9.0 (CLA) Paulo), Colombia, Mexico, Peru Middle East & North Africa Egypt, Morocco 10.6 (CME) 2 Electricity intensity averages based on FY08 data were used to establish a target to reduce the facilities-related emissions. The use of fixed averages allows us to track progress made against the target over time. WBG will consider updating the electricity intensity averages when establishing the new target. P a g e | 13 The World Bank Group FY23 GHG Inventory Management Plan South Asia (CSA) Bangladesh, Sri Lanka 20.1 Southern Europe & Central Asia Albania, Kazakhstan, Kyrgyz Republic, Macedonia, 9.3 (CSE) Serbia and Montenegro, Turkey Sub-Saharan Africa (CAF) Cameroon, Nigeria, Senegal, South Africa 9.0 Part 1 Countries United Kingdom 34 United States U.S. facilities with operational-control (F) 21.6 The locations omitted from regional averages are Algeria, Belarus, Bosnia and Herzegovina, France, India (New Delhi), Indonesia (Aceh), Jordan, Kenya (Nairobi), Laos, Romania, Mongolia, Pakistan (Karachi, Islamabad), Russian Federation (Moscow), Ukraine (Vinnytsia), and Yemen. Source: World Bank/IFC staff. Table 7. Electricity Intensity Averages for Co-located World Bank and IFC Offices (Based on FY08 Data) Region kWh/ ft2/yr East Asia and the Pacific 9.84 Europe and Central Asia 14.78 Latin America & the Caribbean 12.09 Middle East & North Africa 12.84 South Asia 19.13 Sub-Saharan Africa 9.89 Other/Part 1 28.47 PURCHASED HEAT, STEAM, AND CHILLED WATER – SCOPE 2 Indirect emissions also include emissions from heat, steam, and chilled water purchased for use in World Bank Group offices. Although the number of offices that purchase heat, steam, or chilled water is small, those purchases have been included in the inventory for the sake of completeness. Heat, steam, and chilled water are not purchased for the offices in Washington, DC. Quantifying Emissions from Steam Emissions from the purchase of steam are estimated based on the amount purchased and assumptions about fuel type (natural gas) and boiler efficiency (80 percent), following the EPA Center on Corporate Climate Leadership Scope 1 and Scope 2 Inventory Guidance (Table 7). Steam purchases can usually be found on utility bills or other records, with the amount usually expressed in units of energy (e.g., British thermal units, or Btu). If it is instead communicated in units of mass, the mass is converted to energy based on the heat content of steam (assumed to be 1,200 Btu/lb). The amount purchased (in units of energy) is divided by the boiler efficiency, then multiplied by the emission factors for CO2, CH4, and N2O produced through natural gas combustion. Each GHG is multiplied by its GWP to calculate total emissions in CO 2eq (Figure 12). P a g e | 14 The World Bank Group FY23 GHG Inventory Management Plan Table 8. Assumptions for Calculating Emissions from Steam Category Assumption Fuel Type Natural Gas Fuel to Steam Conversion Efficiency 80% Steam Heat Content (Btu/lb) 1,200 Source: World Bank staff. Figure 12. Estimating Emissions from Purchased Steam Amount of steam / Boiler efficiency = Amount of fuel purchased (energy) (80%) used for steam (energy) Fuel-specific CO2 = Metric Tons CO2 X emission factor Amount of fuel used for steam Fuel-specific CH4 CH4 GWP Metric Tons CO2eq (energy) X X = (CH4) emission factor Fuel-specific N2O N2O GWP = Metric Tons CO2eq X X (N2O) emission factor Metric Tons CO2 Metric Tons CO2eq Metric Tons CO2eq Total metric tons + + = (CH4) (N2O) CO2eq from steam Source: World Bank staff Quantifying Emissions from Chilled Water The estimates emissions from chilled water production are a very small part of the overall World Bank Group emissions inventory. The activity data used to calculate emissions resulting from purchases of chilled water are ton-hours and the electric grid country/regional factor. A default estimate is used in the calculation unless site-specific data is available regarding the chilled water supplier. A chiller efficiency of 0.75 kW per ton of cooling is assumed as the default3, which was obtained from the 2006 Buildings Energy Data Book4, 2003 stock efficiency for centrifugal chillers. This chiller efficiency is multiplied by the reported ton-hours of cooling to produce an estimate of the electricity used. The estimate of the electricity used in chilled water production is then 3 A review of chiller efficiency figures is planned for FY26, with the intention of incorporating a more accurate calculation to estimated chilled water emissions in the future. 4 U.S. Department of Energy. (2006). 2006 building energy data book (DOE/GO-102006-2259). U.S. Department of Energy. Retrieved from http://www1.eere.energy.gov/buildings/databook/ P a g e | 15 The World Bank Group FY23 GHG Inventory Management Plan multiplied by the country-specific emissions factors for CO2, CH4, and N2O, as is described in the estimation of electricity emissions above. SCOPE 3: OTHER INDIRECT EMISSIONS BUSINESS TRAVEL EMISSIONS – SCOPE 3 Beginning in FY19, the World Bank Group transitioned from using the UK Department for Environment, Food & Rural Affairs (DEFRA) business air travel average emission factors, to using the UN International Civil Aviation Organization (ICAO) Carbon Emissions Calculator to compute business air travel emissions (See Appendix H: Reported Emissions). The ICAO methodology is considered more accurate because it takes more specific flight data into account, and it is not UK-centric. The ICAO methodology applies the best publicly available industry data to account for various parameters such as aircraft type, route specific information, passenger load factor, and cargo carried. Updating to factor point-point travel brings the World Bank Group in line with best practice. Quantifying Emissions from Business Air Travel The ICAO Carbon Emission Calculator requires user to enter the original and destination airports for a direct through flight -- a flight that maintains the same flight number from origin to destination, even with stop overs. The flight is then mapped into one of 336 aircraft types, and the fuel consumption data is calculated based on the great circle distance between the airports visited. The calculator then considers the average passenger load factor (share of passenger carrying capacity used), the passenger-to-cargo ratio, and the number of departures per aircraft type. ICAO obtains this information from traffic and operational data. The ICAO Carbon Emission Calculator calculates the fuel consumption per flight for each aircraft type, the proportion of total fuel use that can be attributed to the passengers carried, and the fuel burn per economy class-equivalent passenger. The system then calculates the average fuel consumption for the journey weighted by the frequency of departure of each equivalent aircraft type. The average fuel consumption is divided by the total number of economy class-equivalent passengers, resulting in the average fuel burn per economy class passenger. The result is then multiplied by 3.16 (the emissions factor for jet fuel) to receive the CO2 footprint attributable to each passenger. The complete methodology is available here. Using the ICAO Calculator to Estimate CO2 Emissions per Flight Leg The World Bank Group’s business air travel data includes all flights paid for by the World Bank Group and booked through the AMEX system. This data are sourced from the AMEX system in SAP HANA, managed by the business travel team. For every fiscal year, data for every flight leg are exported from this system. The data include a unique trip ID, flight leg ID, departure city, destination city, internal fund center(s), the Vice- Presidential Unit (VPU) that financed the flight and, when multiple VPUs contributed to the cost, the share that each VPU contributed towards each flight leg. Emissions are then calculated as follows (Figure 13): 1. The World Bank Group ITS team first uses a table provided by the ICAO focal point to match the “to” and “from” cities from the AMEX data in SAP HANA with the ICAO city and airport code list to retrieve the corresponding airport codes. 2. The airport codes are then used with the ICAO Carbon Emission Calculator API to obtain the distance of each flight leg, in kilometers (database field = CO2_API_DIST_KM); the CO2 emissions per flight leg, in kilograms (CO2_API_EMISSION_KG); and the fuel burned, in kilograms (CO2_API_FUEL_BURN_KG). 3. In some instances, the ICAO API may return zero for the flight leg distance and CO 2 emissions due to missing or insufficient data. The World Bank Group refers to these cases as “unknown trips” and will attempt to estimate the distance and CO2 emissions. The details of this estimation methodology are provided in Methodology for Estimating Business Air Travel Emissions below. 4. Once the “unknown trips” estimation logic is complete, the flight legs are evaluated to determine whether they qualify as business class flights. Any flight legs equal to or greater than 2,500 kilometers are assumed to be business class, and their emissions are multiplied by a factor of 2 (as P a g e | 16 The World Bank Group FY23 GHG Inventory Management Plan advised by ICAO during the development of this API integration) and saved in the database field, CO2_EMISSION_KG_CALCULATED. 5. As noted above, some flights are paid for by multiple VPUs. In such cases, a flight leg will be listed more than once, with one record for each VPU that paid for it. To avoid double-counting these flight legs, the percentage that each VPU paid for the flight leg (PCT_ASSIGNMENT) is used to allocate the distance and CO2 emissions. This cost center and VPU information is crucial for the World Bank Group's internal dashboard, which communicates the amount of CO2 emissions that each VPU is responsible for. 6. Finally, the CO2 emissions in kilograms are divided by 1,000 to display the emissions in metric tons and saved in the database field, CO2_API_EMISSION_METRIC_TON. 7. Since FY20, the CO2 emissions in metric tons have been multiplied by a factor of 1.9 to calculate radiative forcing (CO2_API_EMISSION_RADIATIVE_M). This allows the WBG to analyze and aggregate emissions with and without radiative forcing applied. This approach aligns with the UK DEFRA Business travel—air greenhouse gas conversion factors methodology for indirect effects of non-CO2 emissions, which recommends a multiplier of 1.9 as a central estimate. This recommendation is based on the best available scientific evidence from the ATTICA research (Sausen et al., 2005) and the UK Climate Change Committee 2009 Guidance on Aviation (p. 127). Figure 13. Calculating Emissions from Business Air Travel 1. Export AMEX 2. Use cities 3. Returns flight 4. Check for “unknown visited to look 3. ICAO API distance and CO2 data from SAP CO2 Emissions flights” in data returned HANA with cities up airport emissions per from ICAO API and run codes on ICAO Calculator (see flight leg to data visited per flight leg methodology) estimation methodology data table table 5. Business Class, if flight CO2 emissions (kg) with business class leg distance CO2 emissions (kg) factor applied >= 2,500 km (CO2_API_EMISSIO 2 (CO2_EMISSION_KG_CALCULATED) (CO2_API_DIST_KM) N_KG) 6. Flight leg distance (km) % of flight leg Flight distance (km) and CO2 and CO2 emissions (kg) paid by VPU emissions (kg) with % paid by VPU applied 7. CO2 emissions (kg) with business 1000 CO2 emissions (metric tons) with class factor applied business class applied (CO2_EMISSION_KG_CALCULATED) kg/ ton (CO2_API_EMISSION_METRIC_TON) 8. CO2 emissions (metric tons) with 1.9 CO2 emissions (metric tons) with business class applied (RF) business class and RF applied (CO2_API_EMISSIONS_METRIC_TON (CO2_API_EMISSION_RADIATIVE_M) ) Source: World Bank staff. Methodology for Estimating Business Air Travel Emissions In any given fiscal year, about 3 percent of flight legs are classified as “unknown trips” because the flight data from SAP HANA are insufficient to return data from the ICAO API. Below are four different case types and the solution for each. This step is taken after the data are returned by the ICAO API and before any calculations are completed. Case 1: Missing CNTRY_VSTD & CITY_VSTD or NEXT_CNTRY_VSTD & NEXT_CITY_VSTD Case 1 Solution: No calculation will apply, so both trip distance and CO2 emission will be 0. P a g e | 17 The World Bank Group FY23 GHG Inventory Management Plan Case 2: (CITY_VSTD <> NEXT_CITY_VSTD + there is no direct flight) OR (CITY_VSTD / NEXT_CITY_VSTD is missing (XXX) + CNTRY_VSTD / NEXT_CNTRY_VSTD is available)   Case 2 Solution: Average trip distance and CO2 emissions are obtained from existing data for travel between two countries (CNTRY_VSTD & NEXT_CNTRY_VSTD).  Case 3: If (CNTRY_VSTD = NEXT_CNTRY_VSTD & CITY_VSTD <> NEXT_CITY_VSTD), but no emission data are available in the ICAO API Case 3 Solution: Obtain the square root of country area, find the slab in which the sqrt(area) fits in with the use of existing emission values, and populate the data. Case 4: If (CNTRY_VSTD <> NEXT_CNTRY_VSTD & CITY_VSTD <> NEXT_CITY_VSTD), the airport pair cannot be found on the ICAO API to retrieve the distance and CO2 emissions, and there is no existing average from CNTRY_VSTD to NEXT_CNTRY_VSTD Case 4 Solution: Distance will be 0, CO2 emissions will be 0. CONTRACTOR-OWNED VEHICLES – SCOPE 3 Emissions from contractor-owned vehicles used for World Bank Group business constitute a small portion of annual GHG emissions but are included in the inventory as a voluntary Scope 3 emissions source. Emissions are calculated in the same manner as those for Scope 1 mobile emissions, except for refrigerant emissions from contractor-owned vehicles. The number of contractor-owned vehicles is often not available, and refrigerant emissions from contractor-owned vehicles are considered negligible. Therefore, the refrigerant emissions from contractor-owned vehicles are not calculated. PURCHASED FOOD (COOL FOOD PLEDGE) – SCOPE 3 In FY20, the World Bank Group committed to the Cool Food Pledge, aiming to reduce greenhouse gas emissions from all food purchased for its headquarters’ cafeterias, coffee bars, and catering operations by 25 percent by 2030, using 2019 as the baseline year. The Cool Food Pledge is managed by the World Resources Institute (WRI), an international nonprofit organization. The scope includes all food purchases at the Washington, DC, headquarters facilities through the food vendor, Restaurant Associates, a subsidiary of Food Buy. In FY23, approximately 53 percent of staff were based at the DC headquarters offices. As all country offices have different food vendors, it is currently not feasible to implement this pledge outside of World Bank Group headquarters. Quantifying Emissions from Food Purchases at Headquarters Facilities Most food purchasing is done online and monitored for precise tracking. Food purchases for the fiscal year are extracted from the Food Buy online platform in Excel format, separately for IFC and the World Bank. Restaurant Associates collaborates with the World Bank Corporate Responsibility and IFC Corporate Environmental Responsibility Program and WRI Cool Food Pledge contacts to ensure the correct food categories are included. The vendor converts the exported values to metric units and enters them into the Cool Food Pledge food purchase tracking templates provided by WRI, separately for IFC and the World Bank. Once the two food purchase tracking sheets are emailed to the Cool Food Pledge, GHG emissions are estimated using the Cool Food Pledge GHG calculator. The Cool Food Pledge GHG calculator uses emission factors from two global databases (Poore and Nemecek, 2018; Searchinger et al., 2018) to estimate GHG emissions associated with the production of food purchased. The calculator provides total food-related emissions from agricultural supply chains and P a g e | 18 The World Bank Group FY23 GHG Inventory Management Plan food-related carbon opportunity costs. The total of these two types of emissions sums up to the total annual food-related carbon costs in metric tons of CO2eq. DATA MANAGEMENT ACTIVITY DATA AND DATA MANAGEMENT World Bank Group Data Collection For FY23, the World Bank Group continued a centralized approach to GHG emissions data collection and management by using UL360. The online system, accessible to registered data providers at http://worldbank.credit360.com, allows users to input activity data through a simple online survey that collects information on energy use, fuel purchases, refrigerant purchases, and vehicle use. Data are also collected on water use, waste, and recycling. Data providers in World Bank and IFC country offices are typically resource management staff, facility managers, or designated “champions” who work with the appropriate staff to collect the necessary information. Typically, a notification is sent to data providers in the first quarter of each fiscal year alerting them that the annual Carbon Footprint Survey is available for data entry. The system is secure and requires data providers to log in with a username and password. This method also provides an audit trail, so it is clear which staff member is entering the data. Upon log-in, data providers see a list of survey links for each office that they have been assigned. As previously mentioned, offices with five or fewer employees are provided an option to (a) default to estimated emissions for electricity use and refrigerants, and to (b) be exempted from reporting on-site fuel and mobile sources. These options are provided due to the challenges of obtaining data, the greater likelihood of inaccuracies in reports from small offices, and the insignificant share of the World Bank Group’s overall carbon inventory that these emissions represent. In a few cases, offices that have more than five employees may not respond to the survey, either due to lack of staffing or other reasons. In these cases, the Corporate Responsibility Program (CRP) responds to the survey on behalf of the office, entering required information on office size, and using the standard estimates detailed in the sections above to quantify electricity and refrigerant emissions. To collect GHG emissions at World Bank Group facilities in Washington, DC, engineers, building managers, real estate experts, and travel management officers identified in the “Management Tools” section are asked to submit their respective data sets for the fiscal year. Data Sources • Office area data for World Bank offices are sourced through the GCS International Real Estate team, confirmed as possible by the data owner in each office. For IFC offices, office area is extracted from the country office real estate database and uploaded into the UL360 system. Any discrepancies may then be identified by data owners in each office. CRP stores any source files, supporting documents, and exports for reference. • On-site fuel use for Scope 1 direct emissions data typically comes from fuel purchase receipts or records maintained by facility managers of owned buildings and from building managers or landlords for leased buildings. • Mobile sources for Scope 1 emissions data typically come from fuel purchase receipts. Where fuel purchase data are not available, typically driver log information on fuel purchases or mileage is used. • Fugitive refrigerant emissions for Scope 1 emissions data come from service records from the landlord or facility manager and are submitted to World Bank Group data owners as needed. • Electricity, chilled water, and district steam usage for Scope 2 emissions data typically come from landlords for leased buildings and from monthly electric utility bills for owned buildings. • Scope 3 optional emissions data from business travel paid for by the World Bank Group is reported through the Travel Office, which uses a travel management contractor, currently American Express. AMEX creates itineraries for each traveler’s trip, and data are recorded in SAP through a Statement of P a g e | 19 The World Bank Group FY23 GHG Inventory Management Plan Expense system. This system also allows for trips to be approved and authorized. The travel data are exported and used to calculate the GHG emissions per flight leg. The full business travel data methodology can be found under the Business Travel Emissions – Scope 3 section above. • Mobile sources for Scope 3 emissions typically come from third-party service records, such as from a contracted taxi company. Headquarters-Specific: USA • Scope 1 emissions data from fugitive refrigerant emissions come from service records from the facility contractor, Donohoe, submitted to WBG engineers on an as-needed basis. • At the World Bank, the CRP coordinates the assignment of roles and responsibilities for GHG inventory data management, collects relevant data from assigned staff, and then calculates the GHG inventory. • At the IFC, the Corporate Environmental Responsibility Officer coordinates the assignment of roles and responsibilities for GHG inventory data management, collects the relevant data from assigned staff, and then calculates the GHG inventory. • Scope 1 emissions data for all tracked emission sources are given in Table 8. Table 9. Data Origins for Scope 1 Emission Sources of Headquarters Source Data Tracked Data Origin Vendor Source Record Responsibility Boilers and Quantity of fuel Purchasing records and Washington Gas GCS generators consumed utility bills CBARE Air conditioning Quantity of Service records Donohoe GCS refrigerant replaced, CBARE removed Mobile Fuel purchased Departmental fuel NA GCS combustion logs, purchasing card sources records CBARE Source: World Bank staff. Scope 2 emissions from electricity usage at World Bank Group-owned buildings are assessed based on data from electric utility bills (Table 9). Table 10. Data Origins for Scope 2 Emission Sources of Headquarters Source Data Tracked Data Origin Vendor Source Record Responsibility Electricity Quantity of Utility bill PEPCO GCS electricity consumed (kWh) CBARE Source: World Bank staff. P a g e | 20 The World Bank Group FY23 GHG Inventory Management Plan QUALITY ASSURANCE World Bank Group staff—in particular, the World Bank CRP and the IFC Corporate Environmental Responsibility Officer—oversee the data collection process every year as the inventory is being developed to improve accuracy and fill data gaps. For quality assurance with the country office activity data, all office surveys are thoroughly reviewed, and clarifying questions are sent to key contacts. If clarifying information is not received, and there is a large potential for error that could skew inventory results, the data are removed from the inventory. In such cases, an estimate is made when possible. The entire process of data entry, returned data, omitted data, and accepted data is captured in the data management system, UL360, for auditing purposes. Starting with the FY11 inventory, the data management system has implemented automated validation. When data are entered that fall outside pre-set upper and lower limits, the person entering them is required to provide an explanation, including the percentage difference from the previous year. Without this explanation, the data survey cannot be submitted for approval. Details for these validation thresholds are available in Appendix G. Additional steps are taken to ensure the highest level of data quality: • To submit a survey, a data owner from a country office must have responded to all required questions. • The CRP reviews each office’s online survey once it has been submitted before approving. The team reviews responses by: 1) comparing the entry to the previous year’s response from the same office, and 2) ensuring that amount entered is appropriate for the particular activity and for the office size. If any clarifications or questions are required, the CRP uses the feedback modules available in UL360 to query data points and/or emails the data provider from the CRP shared email account. The query is then sent to the data owner, who must address the query before resubmitting the data to the CRP for approval. • Once the majority of data have been submitted, the CRP does a second level of quality assurance for electricity usage data, since this is the second-largest source of emissions, after air travel. The CRP also reviews kWh usage per square meter intensity per year for each office, looking for any figures that are well above or below the average range for the region in which the office is located. • If any outliers are found, the data providers are contacted for supporting documentation and clarification. If the supporting documentation is not available or no real data can be found, the electricity consumption for the office is instead estimated based on the regional intensity figure. DATA GAPS Data gaps still exist for all emissions sources. The biggest gaps are for on-site fuel and refrigerant leakage data from country offices, particularly in situations of fragility, conflict, and violence (FCV). However, those emissions represent a very small percentage of the overall World Bank Group GHG inventory, estimated to be less than 5 percent of the total. Estimates are used to fill refrigerant data gaps, and previous years’ data, where available, are used to fill on-site fuel use gaps, as explained in this IMP. Data gaps related to business air travel are documented as “unknown trips,” and estimates are used where possible. This is detailed in the Methodology for Estimating Business Air Travel Emissions section of this document. If a major known data gap is identified, such as the reporting of a large amount of stationary fuel combustion for one fiscal year in an office, but a lack of data in the next, the data gap will be filled by first making every effort possible to determine the activity data. If this is not available, the previous year’s data are used. However, if it is known that there has been a major change in the size of the office, and actual data are not available, the activity data will be estimated as detailed above. P a g e | 21 The World Bank Group FY23 GHG Inventory Management Plan Specific to Headquarters in Washington, DC At the World Bank Group headquarters in Washington, DC, the following actions are taken to prevent errors: • GCS and CRP assess the list of GCS managed properties to ensure that the inventory includes all leased and owned facilities, as well as to confirm the area where possible. CBA and CRP assess the list of IFC-managed properties to ensure that the inventory includes all leased and owned facilities, as well as to confirm the area of all existing space. • GCS and CRP check each World Bank-managed facility records for stationary fuel sources, including generators, boilers, and chillers, match the fiscal year totals entered in UL360. CBA and CRP check that each IFC-managed facility records for stationary fuel sources including generators, boilers, and chillers match the fiscal year totals entered in UL360. • CRP check all World Bank and IFC vehicle fuel records match the fiscal year totals entered in UL360. • GCS and CBA review utility bills provided by the utility company to ensure that the patterns are consistent with use. Upon changes to the bills, GCS notify CRP, and CBA to update the inventory. • All “owners” of World Bank Group vehicles are responsible for their own fuel logs and reporting. DATA SECURITY UL360 is designed to run over standard security protocols, such as SSL for web access. Core permissions, such as read and write access, are highly controlled and documented by the World Bank CRP and the IFC Corporate Environmental Responsibility Program. The list of users may be provided upon request. Information compiled for the World Bank Group GHG inventory will be maintained by the World Bank CRP and the IFC Corporate Environmental Responsibility Program. Both teams have file backup protection standard to the World Bank Group’s data backup system. CORPORATE REPORTING FREQUENCY Emissions source data are collected once a year after the close of each fiscal year. It takes several months to finalize emissions calculations. Therefore, the finalized data and the accompanying IMP are reported with a one-year lag. BASE YEAR The World Bank Group completed its first global GHG inventory in FY07. The inventories in FY07 and FY08 were for learning and educational purposes—teaching country offices about carbon inventory data collection and identifying data gaps. The FY09 inventory was the first using a web-based survey and was also used as a learning experience. The IFC has identified FY08 as its base year for reducing electricity use per workstation in its Washington, DC, office. IFC previously set and achieved its headquarters-based electricity reduction target of 20 percent kWh/workforce from fiscal year 2008 to fiscal year 2015. The World Bank set FY10 as the base year for reducing emissions from managed and owned offices by 10 percent by FY17. This target was met and exceeded, with facility-based absolute GHG emissions reduced by 20 percent between FY10 and FY17. The World Bank Group has adopted a new global corporate carbon emissions reduction target in line with climate science: to reduce direct and indirect carbon emissions (Scopes 1 and 2) from facilities worldwide by 28 percent by 2026 from a 2016 baseline. To achieve this target, IFC pledged a 20 percent reduction, and the World Bank pledged a 30 percent reduction of facility-related emissions (Scopes 1 and 2) over the same period. A range of measures are being implemented, including using renewable energy wherever feasible and improving energy efficiency. P a g e | 22 The World Bank Group FY23 GHG Inventory Management Plan In FY20, the World Bank Group signed the Cool Food Pledge, committing to reduce food-related GHG emissions from its headquarters’ cafeterias, coffee bars, and catering operations by 25 percent by 2030 relative to a 2019 baseline. ADJUSTMENTS TO BASE YEAR EMISSIONS: STRUCTURAL AND METHODOLOGY CHANGES Structural changes include mergers, acquisitions, and divestments and/or outsourcing or in-sourcing of GHG- emitting activities. Changes in the status of leased assets also are considered structural changes. Methodology changes include changes in activity data accuracy, changes in emission factors, changes in electricity intensity or air travel intensity figures, and/or changes to the methodology used to calculate GHG emissions. The discovery of significant errors in base year emissions calculations may necessitate a change in the base year emissions inventory. Significant structural or methodology changes in future years may necessitate an adjustment to the base year emissions to ensure that data are consistent and historically relevant. The “significance threshold” requiring a change in the base year emissions would be a 1 percent change in the total corporate-wide GHG emissions inventory from the previous calculation. Changes Due to New Emission Factors If there is a change to published emission factor(s), the emission factors will be changed for each of the previous years as well as the current year, provided they meet the 1 percent significance threshold. By changing the emission factors for each of the previous reporting years, the emission calculations remain historically consistent and relevant, since the same factors are used throughout. Changes Due to Errors Arithmetic and data entry mistakes can occur while recording and reporting emissions data. If errors are identified during subsequent year inventory reporting that trigger the significance threshold, corrections to the previous inventories will be made. Changes Due to Data Accuracy and Availability If new data are available on source emissions that were not previously available, or new methodologies result in obtaining more accurate data on source emissions, an adjustment to previous years may be required. In such cases, the significance threshold will be evaluated to determine whether adjustments to past years’ inventories are warranted. P a g e | 23 The World Bank Group FY23 GHG Inventory Management Plan MANAGEMENT TOOLS ROLES AND RESPONSIBILITIES Each World Bank Group office is encouraged to create a planto track roles and responsibilities (Table 10). This IMP contains detailed roles and responsibilities for Washington, DC. For other offices, please reach out to key contacts. Table 11. Roles and Responsibilities for Data Reporting Emission Source Location Department Responsible Persons Responsible Electricity, Project Manager, Plant Owned World Bank Operations, GCS boilers, buildings in the United GCS generators, Lead Engineer, Donohoe States refrigeration Facilities Services All utility records from electricity and natural gas consumption from owned buildings are kept in two forms: paper and electronic (in the World Bank’s accounting system, SAP). The paper form is filed twice within GCS. The process for electricity bills and for natural gas and diesel purchases for boilers and generators is as follows: GCS downloads bill GCS enters the GCS emails bill to BPS forwards bill to from each utility usage in Tririga BPS team in Chennai, Accounts Payable for provider’s website system India, office to direct payment each month process the bill Annually GCS enters fiscal year total usage in UL360 surveys per office Refrigerant replacement and replenishment are recorded by the servicing company, Donohoe, which submits an electronic report to the World Bank Contract Manager for each service instance. A hard copy of the report is maintained by Donohoe in its World bank office. The engineer for the building containing the chiller that was serviced will also maintain a copy of the file. The World Bank will maintain these records for three years, as required by the EPA. Electricity, Leased World Bank boilers, Project Manager, Plant buildings in the United GCS generators, Operations, GCS States refrigeration For leased World Bank buildings, as a tenant, the World Bank does not have direct access to utility bills. Landlords are contacted as needed (at least annually for the GHG inventory) to seek the information. In line with standard industry practice, utility data are provided to the World Bank prorated by square footage. This information is received by email and retained indefinitely. In the absence of concrete data, estimations are made based on intensity rates (kWh/ft 2). P a g e | 24 The World Bank Group FY23 GHG Inventory Management Plan Electricity, boilers, Owned IFC buildings in the CBA Donahoe generators, United States refrigeration All utility records from electricity and natural gas consumption from the IFC F building are kept in both paper and electronic form. The paper form is filed in the office of the IFC Chief Engineer, part of the Facilities Management team. There it is scanned, and electronic copies are stored on the shared network drive and in the accounting software system, managed by Donahoe—IFC’s facilities management servicing company. On a monthly basis, the data is manually entered into spreadsheets organized by utility type (stored on IFC’s shared network drive) and then imported into one footprint summary spreadsheet (also stored on IFC’s shared network drive). All these records are kept indefinitely. Refrigerant replacement and replenishment is recorded by the servicing company, Donahoe, which submits an electronic report to the IFC Facilities Management team. A hard copy of the report will be maintained by Donahoe. The engineer for the building containing the chiller that was serviced will also maintain a copy of the file. Mobile Customer Service Owned World Bank Representative, GCS combustion GCS vehicles sources Executive Assistant, GCS Fuel usage records for World Bank-owned vehicles are kept and reported by individual units. For the majority of vehicles, which are owned by Security, the fuel usage is tracked as follows: Driver fills up Driver gives receipt (which lists number of Driver notes mileage vehicle with p-card gallons and mileage) to the Customer Service down on receipt Representative. GCS Resource Manager authorizes The Representative retains the p-card payment and maintains records for three statement and receipts to fill in years spreadsheet Travel booked through Business travel GCS and ITS ITS; GCS American Express Business travel records are maintained by pulling data from the AMEX travel reporting system in SAP HANA, which the business travel team manages. Then ITS follows the methodology detailed in the Business Travel Emissions – Scope 3 section to calculate emissions. Source: World Bank staff. TRAINING Staff of the World Bank CRP, GCS, and IFC CERP receive training to keep informed on best practices and changes in sustainability-related certifications and methodologies. The training ensures quality of the organization’s GHG inventory remains high. Headquarters-Specific At the World Bank Group headquarters in Washington, DC, the World Bank’s CRP and GCS and IFC’s CERP are responsible for maintaining the inventory. Thus, currently, training is targeted to the specific needs of individual staff and may entail the following: ▪ Attending relevant conferences; ▪ Reviewing GHG Protocol guidance annually; P a g e | 25 The World Bank Group FY23 GHG Inventory Management Plan ▪ Attending various trainings with outside groups, such as the GHG Institute e-learning, U.S. Green Building Council, the EPA, and U.S. Department of Energy. Country Offices For country office staff responsible for reporting emissions source data through UL360, the World Bank’s CRP and GCS and IFC’s CERP have provided resources on the World Bank Group Intranet, such as video tutorials, templates for sending data requests to building managers, and other materials. DOCUMENT RETENTION AND CONTROL POLICY Headquarters-Specific See “Roles and Responsibilities” section for Washington, DC, office processes. AUDITING AND VERIFICATION INTERNAL AUDITING The World Bank Group conducts a desktop review of the corporate GHG inventory each year. Based on this review, any office triggering a significance threshold will in turn trigger the need for an internal verification review of that site. EXTERNAL AUDITING The World Bank Group periodically hires a third-party, outside reviewer of the IMP and the corporate GHG inventory. Should an external audit be warranted, a third-party auditor will be contracted. ERT- Winrock conducted a verification of the World Bank Group FY07 inventory and IMP in FY08, while WSP Environment and Energy reviewed the FY09 Inventory and IMP in FY10, the FY11 Inventory and FY12 IMP, the FY13 inventory and IMP, and the FY16 Inventory and IMP. EY conducted the verification of the FY20 and FY23 Inventories. The most recent assurance statement is available online at http://www.worldbank.org/corporateresponsibility. IFC annually conducts an independent third-party audit of its GHG inventory and relevant FY data as part of its Annual Report audit. An audit of the FY23 World Bank Group Inventory was completed by EY in 2024. The verification letter is available at http://www.worldbank.org/corporateresponsibility. MANAGEMENT REVIEW Annually, upon completion of the GHG inventory, the GHG inventory results will be presented to the Director of Global Corporate Solutions (GCS), the Director of Global Environment (ENV), and the Director of IFC Corporate Budget and Business Administration (CBA) for review. Any updates to the IMP is approve by the Manager of Global Environment at the World Bank and may be presented alongside the GHG inventory results to the Directors. CORRECTIVE ACTION Corrective actions will be implemented at the direction of the World Bank CRP and IFC CERP in response to a desktop review and/or an internal or external audit identifying a significance threshold criteria item or other significant structural or methodological issue that warrants corrective action. Such corrective actions will be documented by changes to the IMP and/or the GHG Inventories. P a g e | 26 The World Bank Group FY23 GHG Inventory Management Plan APPENDIX A: STATIONARY EMISSION FACTORS Stationary Emissions Factors CO2 CH4 N2O Fuel Type CO2eq Unit Heat Content (kg/MMBtu) (kg/MMBtu) (kg/MMBtu) kg CO2eq/ 52.9515 0.005275 0.0001055 53.1148 MMBtu kg CO2eq/ 5.31148 therm Natural Btu/ft3 988 Gas HHV kg 1.88953 CO2eq/m3 kg 2.70 CO2eq/kg kg CO2eq/ 78.1755 0.01055 0.00063 78.59 MMBtu Gas/ kg MMBtu/gal 2.6991 0.136 Diesel Oil CO2eq/l HHV kg 10.217 CO2eq/gal Residual kg CO2eq/ MMBtu/gal Fuel Oil 81.657 0.01055 0.00063 81.657 0.143 MMBtu HHV (#5 & 6) kg CO2eq/ 73.1115 0.01055 0.00063 73.529 MMBtu Motor MMBtu/gal 0.124 Gasoline HHV kg 2.3272 CO2eq/l kg CO2eq/ 66.57 0.005275 0.0001055 66.98828 MMBtu LPG/ MMBtu/gal 0.084 Propane HHV kg CO2eq/ 1.49979 l kg CO2eq/ 75.8545 0.01055 0.00063 76.27228 MMBtu MMBtu/gal Kerosene 0.132 HHV kg 2.46482 CO2eq/l Source: WRI. Calculation Tool for Direct Emissions from Stationary Combustion. Calculation worksheets. December 2007. Version 3.1 P a g e | 27 The World Bank Group FY23 GHG Inventory Management Plan APPENDIX B: REFRIGERANT EMISSIONS Global Warming Potentials GHG Type GWP Source CO2 1 CH4 25 Intergovernmental Panel on Climate Change, Fourth Assessment Report http://www.ipcc.ch/publications_and_data/publications_and_data_rep N2O 298 orts.shtml SF6 22,800 PFC Type GWP Source PFC-14 6,500 PFC-116 9,200 Calculating HFC and PFC Emissions from the Manufacturing, Servicing, PFC-218 7,000 and/or Disposal of Refrigeration and Air-Conditioning Equipment. Calculation Worksheets. Version 1.0. GWPs draw from Intergovernmental Panel on Climate Change, Fourth Assessment Report PFC-3-1-10 7,000 http://www.ipcc.ch/publications_and_data/publications_and_data_rep PFC-c318 8,700 orts.shtml PFC-4-1-12 7,500 PFC-5-1-14 7,400 P a g e | 28 The World Bank Group FY23 GHG Inventory Management Plan Refrigerants HCFC Type GWP Source R-11 4,750 Only used to measure supplemental emissions GWPs drawn from Intergovernmental Panel on Climate Change, Fourth Assessment Report R-22 1,810 http://www.ipcc.ch/publications_and_data/publications_and_data_reports.shtml HFC Type GWP Source R-23 14,800 R-32 675 R-41 116 R-123 77 R-125 3,500 R-134 1,120 R-134a 1,430 R-143 328 Calculating HFC and PFC Emissions from the Manufacturing, Servicing, and/or R-143a 4,470 Disposal of Refrigeration and Air-Conditioning Equipment. Calculation Worksheets. Version 1.0. GWPs draw from Intergovernmental Panel on Climate R-152a 124 Change, Fourth Assessment Report R-227ea 3,220 http://www.ipcc.ch/publications_and_data/publications_and_data_reports.shtml R-236fa 9,810 R-245ca 1,030 R-R407c 2,107 HFC- 1,640 4310mee R-404a 3,922 R-410a 2,088 R-227ea 3,220 P a g e | 29 The World Bank Group FY23 GHG Inventory Management Plan Vehicle Refrigerant Charge Factors Vehicle Type Charge Factor Source (kg) Passenger Car 0.8 Light Truck 1.2 EPA Refrigerant Guidance, 2004, Table 2 Aircraft 6.4 Cooling Factor Region Ft2 per cooling Source ton Cooling intensity for region per Dan Sobrinski, WSP Energy and USA 500 Environment P a g e | 30 The World Bank Group FY23 GHG Inventory Management Plan APPENDIX C: MOBILE FUEL EMISSION FACTORS CO2-equivalent Emission Factors Fuel type CO2 Units Source Gasoline 0.002327152 tCO2eq/l WRI. CO2 Emissions from Business Travel. Version 2.0. Gasoline 0.008809225 tCO2eq/gal http://www.eia.doe.gov/oiaf/1605/techassist.html Diesel 0.002699055 tCO2eq/l Diesel 0.010217028 tCO2eq/gal LPG 0.001499790 tCO2eq/l LPG 0.005677320 tCO2eq/gal N2O, CH4 Emission Factors – Used for Country Offices CH4 N2O CH4 N2O Fuel Type Vehicle Type kg/gal kg/gal kg/l kg/l 0.000330 0.000177 0.0000873 Passenger Car - Gasoline - Gasoline 75 75 7 0.0000469 Year 2005-present 2.90621E- 5.81242E- Passenger Car - Diesel - Year Diesel 0.000011 0.000022 06 06 1983-present 0.000599 0.001085 LPG 4 4 0.000158 0.000286 Light Goods Vehicle – LPG Source: GHG Protocol Stationary and Mobile Emission Factors, Table 7 Note: N2O, CH4 were calculated using average vehicle fuel economy. WB/IFC only has volume (gallons or liters) of fuel consumption and the CH4 and N2O factors are per distance (mi or km) traveled. As a result, a corporate average fuel economy was assumed to be 22 mpg. N2O, CH4 Emission Factors – Used in United States Only Vehicle Type Fuel Type N2O CH4 Passenger Cars g/mi g/mi 1984–1993 0.0647 0.0704 Gasoline 1994 0.056 0.0531 1995 0.0473 0.058 P a g e | 31 The World Bank Group FY23 GHG Inventory Management Plan N2O, CH4 Emission Factors – Used in United States Only Vehicle Type Fuel Type N2O CH4 1996 0.0426 0.0272 1997 0.0422 0.0268 1998 0.0393 0.0249 1999 0.0337 0.0216 2000 0.0273 0.0178 2001 0.0158 0.011 2002 0.0153 0.0107 2003 0.0135 0.0114 2004 0.0083 0.0145 2005 0.0079 0.0147 Vans, Pickups, SUVs g/mi g/mi 1987–1993 0.1035 0.0813 1994 0.0982 0.0646 1995 0.0908 0.0517 1996 0.0871 0.0452 1997 0.0871 0.0452 1998 0.0728 0.0391 Gasoline 1999 0.0564 0.0321 2000 0.0621 0.0346 2001 0.0164 0.0151 2002 0.0228 0.0178 2003 0.0114 0.0155 2004 0.0132 0.0152 2005 0.0101 0.0157 Heavy-duty Vehicles Gasoline g/mi g/mi P a g e | 32 The World Bank Group FY23 GHG Inventory Management Plan N2O, CH4 Emission Factors – Used in United States Only Vehicle Type Fuel Type N2O CH4 1985–1986 0.0515 0.409 1987 0.0849 0.3675 1988–1989 0.0933 0.3492 1990–1995 0.1142 0.3246 1996 0.168 0.1278 1997 0.1726 0.0924 1998 0.1693 0.0641 1999 0.1435 0.0578 2000 0.1092 0.0493 2001 0.1235 0.0528 2002 0.1307 0.0546 2003 0.124 0.0533 2004 0.0285 0.0341 2005 0.0177 0.0326 Other Non-highway g/gal g/gal Small Utility Gasoline 0.22 0.5 Large Utility Diesel 0.26 0.58 Passenger Cars g/mi g/mi 1960–1982 0.0012 0.0006 1983–1995 0.001 0.0005 1996–2004 0.001 0.0005 Diesel Light Trucks g/mi g/mi 1960–1982 0.0017 0.0011 1983–1995 0.0014 0.0009 1996–2004 0.0015 0.001 P a g e | 33 The World Bank Group FY23 GHG Inventory Management Plan N2O, CH4 Emission Factors – Used in United States Only Vehicle Type Fuel Type N2O CH4 Heavy-duty Vehicles g/mi g/mi 1960–1982 0.0048 0.0051 1983–1995 0.0048 0.0051 1996–2004 0.0048 0.0051 Source: EPA Climate Leaders. "Direct Emissions From Mobile Combustion Sources.” May 2008 P a g e | 34 The World Bank Group FY23 GHG Inventory Management Plan APPENDIX D: PURCHASED ELECTRICITY EMISSIONS FACTORS For fiscal year 2023 electricity emissions, the CO2, CH4, and N2O emission factors from IEA Emission Factors 2023 were used. Where specific country factors are not available, then the appropriate IEA regional average is used. The IEA factors cannot be shared here for licensing reasons, but for those who are interested, the factors can be purchased online at www.iea.org. Some countries publish their country-level emission factors and/or regional electricity emission factors. Where available, those have been used instead of the IEA factor, as documented in the table below. Source Notes lb CO2 / lb CH4 / lb N2O/ Region MWh MWh MWh Australian National Greenhouse https://www.dcceew.gov.au Accounts Factors 2023 (NGA): For /sites/default/files/docume individuals and organizations nts/national-greenhouse- estimating greenhouse gas emissions, account-factors-2023.pdf August 2023. Section 2.2 – Electricity, Table 1 Indirect (Scope 2 and Scope 3) emissions from consumption of purchased electricity from a grid: Instructions are to add the scope 2 factor + scope 3 factor for transmission and distribution loss. kg CO2-e/kWh EF for Scope 2 for New South Wales 0.68 kg CO2eq/kWh + scope 3 for NSW 0.05 kg CO2eq/kWh = 0.73 kg CO2eq/kWh. 0.73 kg CO2eq/kWh converts to 1609.375 lbs/MWh. CH4 and N2O factors not applied Australia – because the factor entered for CO2 New South represents CO2eq and therefore Wales 1,609.375 0.0 0.0 already incorporates CH4 and N2O. CO2 Emission Factors for uses that need https://www.gov.br/mcti/pt Brazil’s National Interconnected -br/acompanhe-o- System’s average emission factor, such mcti/sirene/dados-e- as corporate inventories - Arquivos dos ferramentas/fatores-de- Fatores de Emissão: Fator Médio Anual emissao (tCO2/MWh), ANO - 2021 (year 2021) 0.1264 metric tons CO2/MWh 0.0088184 0.00147961 = 278.66 lbs/MWh Brazil 278.66 8 07 UK: 2022 Guidelines to Defra / DECC's https://www.gov.uk/govern GHG Conversion Factors for Company ment/publications/greenhou Reporting v2. (CO2e only as their CH4 se-gas-reporting- and N2O values already have the conversion-factors-2022 GWP applied) Condensed set (for most users) Electricity generated factor 0.19338 kg CO2e/kWh + UK transmission and distribution 0.01769 kg CO2e/kWh = 0.21107 kg CO2e/kWh converts to 465.330 lb CO2e/MWh Using 2022 factors because our fiscal year 2023 data covers 2022 and 2023, so it would not be appropriate United to apply 2022 factors to that whole Kingdom 465.33 0.000 0.000 period. United States US EPA Egrid 2022 released Subregion NYCW – New York 885.2 0.023 0.003 1/30/2024 P a g e | 35 The World Bank Group FY23 GHG Inventory Management Plan United States Subregion RFCE – District of Columbia 657.4 0.045 0.006 Subregion RFCE United States 657.4 0.045 0.006 – Maryland United States Subregion RFCE – 657.4 0.045 0.006 Pennsylvania United States Subregion SRVC – Virginia 623.0 0.047 0.007 P a g e | 36 The World Bank Group FY23 GHG Inventory Management Plan APPENDIX E: WORLD BANK GROUP CURRENT FISCAL YEAR MASTER LOCATION LIST International Finance Corporation Region Country City Address CLA (Latin America Argentina Buenos Aires Edificio Bouchard Plaza, Bouchard 557, 11th. Floor & the Caribbean) CLA (Latin America Brazil São Paulo Edificio Torre Sul, Rua James Joule No. 65 - 17th, 18th and & the Caribbean) 19th floors - Cidade Monções CLA (Latin America Colombia Bogota Cra. 7 No. 71-21 Torre A Piso 14 & the Caribbean) CLA (Latin America Dominican Santo Domingo Ave. Lope de Vega #29, Torre Novocentro, 10th Floor, & the Caribbean) Republic Ensanche Naco CLA (Latin America El Salvador San Salvador Edificio Torre Futura 90 nivel, Locales 904-905, Calle El & the Caribbean) Mirador y 87 Avenida Norte, Col. Escalon CLA (Latin America Guatemala Guatemala City 13 Calle 3-40 zona 10 Edificio Atlantis Niv. 14 & the Caribbean) CLA (Latin America Haiti Port-au-Prince 7, Rue Ogé, Pétion-Ville & the Caribbean) CLA (Latin America Honduras Tegucigalpa Col. Lomas del Guijarro Sur, Edificio Corporativo 777 & the Caribbean) CLA (Latin America Jamaica Kingston Courtleigh Corporate Centre, 6 St. Lucia Avenue, 3rd Floor & the Caribbean) CLA (Latin America Mexico Mexico City Paseo de La reforma 483, Cuahautemoc, 18th floor, Mexico & the Caribbean) City, DF 06500 CLA (Latin America Nicaragua Managua Plaza Santo Domingo, Km. 6.5 Carretera a Masaya Edificio & the Caribbean) COBIRSA 2, 5to Piso CLA (Latin America Panama Panama City N° 2105, NIVEL 2100, Building PH Ocean Business Plaza, & the Caribbean) Calle Aquilino de la Guardia and Calle 47, Urbanización Marbella CLA (Latin America Paraguay Asunción Calle España 2028 casi Brasilia - Piso 5 & the Caribbean) CAF (Africa) Angola Luanda 7th Floor, Domo Business Center, No. 86 Avenida Lenine, Ingombotas CAF (Africa) Burkina Faso Ouagadougou 179 Avenue of President, Saye Zerbo, Koulouba CAF (Africa) Cameroon Douala 96 Rue Flatters, Suite 305 CAF (Africa) Chad N'Djamena Intersection de la rue Hamit Hangata & Avenue Idriss Miskine, Quarter Biguinage P a g e | 37 The World Bank Group FY23 GHG Inventory Management Plan CAF (Africa) Côte d'Ivoire Abidjan Immeuble Banque Mondiale, Cocody, Angle des rues Jacques Aka et Booker Washington, 01 BP 1850 Abidjan01 CAF (Africa) Democratic Kinshasa 49 Tshatshi Boulevard Republic of Congo CAF (Africa) Ghana Accra No. 3, Independence Avenue, Accra CAF (Africa) Guinea Conakry Immueble de L'Archeveche, Face Baie des Anges CAF (Africa) Kenya Nairobi Delta Center, Menengai Road, Upper Hill, PO Box 30557- 0010 CAF (Africa) Liberia Monrovia German Embassy Compound, Congo Town CAF (Africa) Madagascar Antananarivo Anosy, Rue Andriamifidy L. Razafimanantsoa CAF (Africa) Mali Bamako Hamdallaye ACI-2000, Immeauble Waly Diawara, Avenue du Mali CAF (Africa) Mozambique Maputo Jose Craveirinha Street # 160, Caixa Postal 4053 CAF (Africa) Niger Niamey 964 rue Avenue du Fleuve Niger Quartier Plateau , 1er Arrondissement Niamey CAF (Africa) Nigeria Lagos Allianz Place, 7th & 8th floors, 33A Alfred Rewane Road, Ikoyi, Lagos CAF (Africa) Rwanda Kigali Immeuble Soras, Boulevard de la Revolution, Parcelle no 4522 CAF (Africa) Senegal Dakar Bureau regional IFC Dakar Rue Aimé Césaire x Impasse FN 18 prolongee Fann Residence CAF (Africa) Sierra Leone Freetown 17 Spur Road, Freetown CAF (Africa) South Africa Johannesburg No. 14 Fricker Road, Illovo Boulevard, Illovo, 2196 CAF (Africa) South Africa Johannesburg No. 4 Fricker Road, Illovo Boulevard, Illovo, 2196 CAF (Africa) Sudan Khartoum Khartoum 2, street 39, block 39 CAF (Africa) Tanzania Dar-es-Saleem 50 Mirambo Street CAF (Africa) Togo Lomé Boulevard Gnassingbe Eyadema, Cite OUA 2000, Villa 07 CAF(Africa) Zambia Lusaka Pyramid Plaza Building, Plot 746 Church Road, 2nd Floor CEA (East Asia & Australia Sydney Level 18, CML Building, 14 Martin Place the Pacific) CEA (East Asia & Cambodia Phnom Penh Exchange Square (11th Floor), No. 19 & 20, Street 106 the Pacific) CEA (East Asia & China Beijing 1501, China World Tower 2, No. 1, Jian Guo Men Wai Ave. the Pacific) P a g e | 38 The World Bank Group FY23 GHG Inventory Management Plan CEA (East Asia & China Hong Kong 14-F, One Pacific Place, 88 Queensway, Admiralty the Pacific) CEA (East Asia & the Pacific) Fiji Suva 2nd floor, FNPF plaza building, Greig Street CEA (East Asia & Indonesia Jakarta Jakarta Stock Exchange Building Tower 2, 9th floor Jl. Jend. the Pacific) Sudirman Kav 52-53 CEA (East Asia & Korea Seoul 38 Jongno, Seoul Global Center the Pacific) CEA (East Asia & Lao P.D.R. Vientiane Xieng Ngeum Village, Chao Fa Ngum Road the Pacific) CEA (East Asia & Mongolia Ulaanbaatar MCS Plaza Building, 4th floor, Seoul Street the Pacific) CEA (East Asia & Myanmar Yangon 221, Level 21, Sule Square, Sule Pagoda Road, Yangon the Pacific) CEA (East Asia & Myanmar Nay Pyi Daw Hilton Hotel, Taw Win Thiri Road, National Guest House the Pacific) Zone, Dekhina Thirit, Room 301 CEA (East Asia & Papua New Port Moresby Level 13, Deloitte Tower, Douglas Street the Pacific) Guinea CEA (East Asia & Philippines Manila 2301 & 2201 One Global Place, 5th Avenue - Corner 25th the Pacific) Street, Bonifacio Global City CEA (East Asia & Singapore Singapore 10 Marina boulevard Marina Bay Financial Center, Tower 2, the Pacific) Floor 11&12, Unit 12-01, 11-01, Postcode 018389 CEA (East Asia & Solomon Honiara Heritage Park Commercial Building, Mendana Avenue, PO the Pacific) Islands Box 1744 CEA (East Asia & Thailand Bangkok 28th floor, Siam Tower, 989 Rama 1 Road, Pathumwan the Pacific) CEA (East Asia & Timor Leste Dili Rua Dos Direitos Humanos, Lecidere the Pacific) CEA (East Asia & Vanuatu Port Vila IFC Vanuatu Office, Level 4, Reserve Bank of Vanuatu the Pacific) Building, C/O Asian Development Bank, PO Box 3221 CEA (East Asia & Vietnam Hanoi 3rd Floor, 63 Ly Thai To Street the Pacific) CEA (East Asia & Vietnam Ho Chi Minh City Level 3, Sommerset Chencellor Court, 21-23 Nguyen Thi Minh the Pacific) Khai Street, Dist 1 CEU (Central & Albania Tirana Advisory Services (PSD), Deshmoret e 4 Shkurtit, Sky Tower Eastern Europe) 8-1 CEU (Central & Albania Tirana Deshmoret e 4 Shkurit, No. 34 Eastern Europe) CEU (Central & Albania Tirana Str. Brigada VIII-te, Pallati Lid, Basement Eastern Europe) P a g e | 39 The World Bank Group FY23 GHG Inventory Management Plan CEU (Central & Armenia Yerevan 9, G. Louisavorich Street, Yerevan Plaza, 6th Floor - Units 6- Eastern Europe) 50 to 6-57, 6-59 and 6-61 CEU (Central & Austria Vienna Investment Climate Dept, Galaxy 21, Praterstrasse 31- Eastern Europe) Floors 18th, 9th and 2nd, A-1020 CEU (Central & Azerbaijan Baku 90A Nizami street, The Landmark III Business Center, 5th Eastern Europe) Floor CEU (Central & Belarus Minsk 6 Rumyantsev Street Eastern Europe) CEU (Central & Bosnia- Sarajevo Zmaja od Bosne bb (RBBH-Building B/III) Eastern Europe) Herzegovina CEU (Central & Bulgaria Sofia Advance Business Center 2, Samara Str., 1715 Sophia Eastern Europe) CEU (Central & Georgia Tbilisi 5B, Nino Ramishvili Street Eastern Europe) CEU (Central & Kazakhstan Almaty 41-A Kazybek Bi street, 1st and 3d Floor Eastern Europe) CEU (Central & Kosovo Pristina Rruga Prishtinë – Fushë Kosovë, Rr Ali Hadri Eastern Europe) CEU (Central & Kyrgyz Bishkek 21, Erkindik Boulevard Eastern Europe) Republic CEU (Central & Moldova Chisinau 20-1, Pushkin St Eastern Europe) CEU (Central & North Skopje Aminti Treti 34, first floor Eastern Europe) Macedonia CEU (Central & Poland Warsaw 53 Emilii Plater Street, 9th Floor Eastern Europe) CEU (Central & Romania Bucharest 31, Vasile Lascar Str. Eastern Europe) CEU (Central & Russian Moscow 36 Bolshaya Molchanovka Street, Bld. 1, 3rd Floor Eastern Europe) Federation CEU (Central & Serbia- Belgrade st:Bulevar kralja Aleksandra 86-90, 3rd and 4th floor Eastern Europe) Montenegro CEU (Central & Tajikistan Dushanbe Ayni Street #48, 3rd floor Eastern Europe) CEU (Central & Turkey Istanbul Buyukdere Cad. No: 185, Kanyon Ofis Blogu Kat 19, Levent Eastern Europe) CEU (Central & Ukraine Kiev 1 Dniprovskyj Uzviz, 2nd and 3rd floor Kyiv 01010 Eastern Europe) CEU (Central & Uzbekistan Tashkent PEP, 107 B Amir Timur Street, 14th and 15th Floor Eastern Europe) P a g e | 40 The World Bank Group FY23 GHG Inventory Management Plan CME (Middle East Afghanistan Kabul Kabul Street no.15, House no. 238, Wazir Akbar Khan & North Africa) CME (Middle East Algeria Algiers 7 bis, Chemin Mackley, Ben Aknoun 16306 & North Africa) CME (Middle East Egypt Cairo PEP-MENA, Nile City Towers North Tower, 24th Floor & 25th & North Africa) Floor, 2005C, Corniche El Nil, Ramlet Boulac CME (Middle East Iraq Baghdad World Bank Iraq, British Embassy Premises & North Africa) CME (Middle East Jordan Amman Floor 5, Building No. 3F1 (Edgo Atrium Building), 14-AI & North Africa) Waibdeh AI Wastani, AI Abdali CME (Middle East Lebanon Beirut Marfaa 119, Abdallah Bayhum Street, Bourie House & North Africa) Building, P O Box 11 - 8577 CME (Middle East Morocco Rabat 5, rue Larbi Ben Abdellah, Souissi & North Africa) CME (Middle East Pakistan Islamabad 20-A, Shahrah-e-Jamhuriat, Ramna 5 (G-5-1) & North Africa) CME (Middle East Pakistan Karachi 6th Floor, Bahria Complex-III, M.T. Khan Road, Karachi & North Africa) CME (Middle East Saudi Riyadh Diplomatic Quarter, United Nations Building, P.O. Box 5900 & North Africa) Arabia CME (Middle East Tunisia Tunis Immeuble Le Boulevard 3eme etage - Blocs A, B et C Les & North Africa) Berges du Lac II Tunis 1053 CME (Middle East United Arab Dubai Level 5 & 10, West side, The Gate, D.I.F.C & North Africa) Emirates CME (Middle East West Bank Jerusalem PEP-MENA, P.O. Box 54842, West Bank & Gaza, Dahiet Al & North Africa) and Gaza Barid, Near Rosary Sisters Convent, Jerusalem CSA (South Asia) Bangladesh Dhaka Bay’s Edgewater, Plot No. NE (N), 12, North Avenue, Gulshan levels 9 and 10 Royal Textile Academy (RTA Building), Chubabu, PO Box CSA (South Asia) Bhutan Thimphu 244, Thimpu CSA (South Asia) India Mumbai Vibgyor Towers, 2nd and 6th Floor, G Block, C-62 Bandra Kurla Complex, Bandra East, Mumbai 400 051 CSA (South Asia) India New Delhi 6th Floor, Worldmark 3, Aerocity CSA (South Asia) Nepal Kathmandu Yak and Yeti Complex, Durbar Marg CSA (South Asia) Sri Lanka Colombo 37th Floor, One Galle Face Tower, Centre Road,1A Colombo Part 1 Countries Belgium Brussels Avenue Marnix, 17 Part 1 Countries France Paris 66, avenue d'Iéna Part 1 Countries Germany Frankfurt Bockenheimer Landstrasse 43 P a g e | 41 The World Bank Group FY23 GHG Inventory Management Plan Part 1 Countries Japan Tokyo 10th Floor, Fokoku Seimei Building, 2-2-2 Uchisaiwai-cho, Chiyoda-Ku Part 1 Countries United London 1 Tudor St, 6th floor, London Kingdom United States United District of 2121 Pennsylvania Avenue, NW, Washington States Columbia United States United District of 2100 K St, NW, Washington States Columbia World Bank 6th and 7th Floor, Domo Business Center, No. 86 Avenida AFR Angola Luanda Lenine, Ingombotas Route de l'Aeroport, Avenue Jean-Paul II Face Hotel Marina AFR Benin Cotonou ex-Sheraton AFR Botswana Gaborone Time Square, Plot 134, Independence Ave AFR Burkina Faso Ouagadougou 179, Avenue du President Saye Zerbo AFR Burundi Bujumbura Avenue de l'Aviation, Rohero 1 AFR Cabo Verde Praia Ave Achada Santo Antonio, Praia AFR Cameroon Yaoundé rue 1. 792, No. 186, Nouvelle Route Bastos, PO Box 1128 Central African AFR Republic Bangui rue des Missions Intersection de la rue Hamit Hangata & Avenue Idriss AFR Chad N'Djamena Miskine, Quarter Biguinage Bloc J (Villa B1), Maison des Nations Unies, Hamramba, BP. AFR Comoros Moroni 648 Cocody - Angle des rues Booker Washington and Jacques AFR Côte d'Ivoire Abidjan Aka AFR Democratic Republic of Lava Site Compound, Les Vulcann Quarter, la Corniche Ave Congo Goma 74 Democratic Republic of AFR Congo Kinshasa 49, Boulevard Tshatshi, Kinshasa-Gombe AFR Democratic Republic of Congo Kananga 208 Ave du Sapin, Quartier Malandji AFR Eswatina Mbabane Lot 3253, Somholo Road, Mbabane, Hhohho District P a g e | 42 The World Bank Group FY23 GHG Inventory Management Plan Equatorial Edificio de las Naciones Unidas en Guinea Ecuatorial, Oficina AFR Guinea Malabo del Banco Mundial, Planta Baja, Malabo II AFR Ethiopia Addis Ababa Bole Woreda- 03 House No. - 2164, Addis Ababa, Ethiopia Centre ville – Angle des rues Madame Pecqueur/Avenue Marquis de Compiègne et Boulevard de l’Indépendance, AFR Gabon Libreville parcelle 156, BP. 4027 AFR Gambia, The Banjul 5 Atlantic Boulevard, Fajara AFR Ghana Accra Independence Avenue, 10th Street,Plot no. 3, Ridge AFR Guinea Conakry Immeuble de l'Archeveche, Face Baie des Anges Guinea- AFR Bissau Bissau Prédio das Naçoes Unidas, Rua Rui Djassi AFR Kenya Nairobi Delta Center Building Menengai Road, Upper Hill. Letseng Diamonds Building, 2nd Floor, CNR, Kingsway & Old AFR Lesotho Maseru School Rd AFR Liberia Monrovia German Embassy Compound, Tubman Blvd, Congo Town AFR Madagascar Antananarivo Rue Andriamifidy L. Razafimanantsoa, Anosy Mulanje House, Plot 13-57 Off Presidential Way, City AFR Malawi Lilongwe Centre AVENUE DU MALI, IMMEUBLE WALY DIAWARA; AFR Mali Bamako HAMDALLAYE ACI -2000 Lot N. 02 F Nord Liaison Ksar (Villa No. 30, Lot A, Quartier AFR Mauritania Nouakchott Socogim,Boite Postale 667) AFR Mauritius Port-Louis 3rd Floor Médine Mews, Chaussee Street AFR Mozambique Maputo Avenue Kenneth Kaunda, 1224 AFR Niger Niamey 187, rue des Dallols 964 rue Avenue Du Fleuve Niger Quartier Plateau, 1er AFR Niger Niamey Arrondissement Niamey AFR Nigeria Abuja 102, Yakubu Gowon Crescent, Asokoro District Republic of 4th floor, Tours Jumelles, Avenue Amilcar Cabral, Parcelle No AFR Congo Brazzaville 76, Centre-Ville, Brazzaville AFR Rwanda Kigali Blvd. de la Revolution, SORAS building AFR Senegal Dakar West Sud ENEA - Corniche Mermoz AFR Senegal Dakar Corniche Ouest X, Leon Gontran AFR Sierra Leone Freetown 17 Spur Road, Freetown P a g e | 43 The World Bank Group FY23 GHG Inventory Management Plan AFR Somalia Mogadishu Chelsea Village, Mogadishu International Airport Zone 442 and 444 Rodericks Road, Corner Lynnwood and AFR South Africa Pretoria Rodericks Roads Ministry Complex, Kololo Road, Adjacent to Ministry of AFR South Sudan Juba Health AFR Sudan Khartoum Block 39, Street 39, Khartoum East (II) AFR Tanzania Dar-es-Salaam 50 Mirambo St AFR Togo Lomé Cite de l'OUA, 2000-Bvd Gnassingbe Eyadema Plot 1, Lumumba Ave, Rwenzori House, 1st, 4th, 5th, and 6th AFR Uganda Kampala floors AFR Zambia Lusaka BancABC, 746B, Church Road, Cathedral Hill, Lusaka Block 3, Arundel Business Park 107 Norfolk Road, Mount AFR Zimbabwe Harare Pleasant EAP Australia Sydney Level 8, 16 and 19, 14 Martin Place, CML Building EAP Cambodia Phnom Penh Level 10th and 11th, Exchange Square Building, Street 106 EAP China Beijing 16th and 17th Floor, China World Tower 2 EAP Fiji Suva 2nd floor, FNPF plaza building, Greig Street Indonesia Stock Exchange Bldg, Tower 1 (9th floor), Tower 2 EAP Indonesia Jakarta (12th, 13th and 14th Floors) EAP Kiribati Tarawa Top Floor, Units 5 & 6 TaoTin Plaza, Bairiki Korea, 37F, POSCO E and C Tower 2,241, Incheon tower-daero, EAP Republic of Incheon Yeonsu-gu EAP Lao P.D.R. Vientiane Xieng Ngeun Village, Chanthabouly District EAP Malaysia Kuala Lumpur Level 3, Sasana Kijang, No. 2, Jalan Dato' Onn Cadastral plot No 046-A-06, Building Solutions Building EAP Micronesia Pohnpei Pohnpei EAP Mongolia Ulaanbaatar 5th Floor, MCS Plaza Building, Seoul Street-4 EAP Myanmar Yangon 221, Level 21, Sule Square, Sule Pagoda Road, Yangon No. JV-001, Room 201, Building No. 3, Hilton Hotel, Taw EAP Myanmar Nay Pyi Daw Win Thiri Road Papua New EAP Guinea Port Moresby Level 13, Deloitte Tower, P.O. Box 1877 EAP Philippines Manila 26th Floor, One Global Place, 5th Avenue corner 25th street P a g e | 44 The World Bank Group FY23 GHG Inventory Management Plan EAP Samoa Apia Level 6, Central Bank Building, Beach Road 10 Marina Boulevard, Marina Bay Financial Center, Tower 2, EAP Singapore Singapore #34-02 Solomon Mud Alley - Heritage Park Commercial Building, Mendana EAP Islands Honiara Avenue EAP Thailand Bangkok 27th and 30th Floor, Siam Tower, 989 Rama 1 Road EAP Timor-Leste Dili Avenida Dos Direitos Humanos EAP Tonga Nuku'alofa Level 3, Suite 3, National Reserve Bank Bldg, Salate Rd EAP Tuvalu Funafuti Room 2, Partnership House, Vaiaku, Funafuti, Tuvalu The World Bank Group & ADB Level 5, Reserve Bank EAP Vanuatu Port Vila Building EAP Vietnam Hanoi 63 Ly Thai To, 8th Floor ECA Albania Tirana Ibrahim Rugova Street, Vila No 34, ECA Armenia Yerevan 9 Grigor Lusavorich Street, 6th Floor ECA Austria Vienna Praterstrasse 31 - 15th, 17th, 19th-21st Floors 90A Nizami street, The Landmark III Business Center, 5th ECA Azerbaijan Baku Floor ECA Belarus Minsk 6 Rumyantsev Street Bosnia- ECA Herzegovina Sarajevo UNITIC Tower B, Fra Andjela Zvizdovica 1 ECA Bulgaria Sofia Advance Business Center 2, Samara Str., 1715 Sophia ECA Croatia Zagreb Radnicka cesta 80-IX ECA Georgia Tbilisi 5A, Nino Ramishvili Street ECA Kazakhstan Almaty 41-A Kazybek bi Street, 4th Floor ECA Kazakhstan Astana 12 Samal Microdistrict, 14th Floor ECA Kosovo Pristina Rruga Prishtinë Fushë-Kosovë Kyrgyz ECA Republic Bishkek 214, Moskovskaya Str. ECA Moldova Chisinau 20-1, Pushkin St ECA Montenegro Podgorica Bulevar Džordža Vašingtona 98 81000 Podgorica North ECA Macedonia Skopje 34 Aminti Treti Street P a g e | 45 The World Bank Group FY23 GHG Inventory Management Plan ECA Poland Warsaw 53, Emilii Plater St, Warsaw Financial Center, 15th Floor ECA Romania Bucharest U T I Building, 6th Floor, 31 Vasile Lascar str. Russian ECA Federation Moscow Bolshaya Molchanovka 36-1, Bldg. 1, 4th & 5th Floor ECA Serbia Belgrade Bulevar Kralja Aleksandra 86-90, floors 6 and 7 ECA Tajikistan Dushanbe 48 Ayni Str. Business Center "Sozidanie", block A, 3rd Floor ECA Turkey Ankara Ugur Mumcu Caddesi No. 88, Kat: 2 GOP ECA Turkmenistan Ashgabat UN House 21, Archabil Avenue, 744036 ECA Ukraine Kiev 1, Dniprovsky Uzviz, 2nd Floor ECA Uzbekistan Tashkent 107 B, Amir Timur str. LAC Argentina Buenos Aires Bouchard 547, 28th and 29th Floors Edificio Victor, piso 9, Calle Fernando Guachalla #342 - LAC Bolivia La Paz Sopocachi SCES TRECHO 03 Lote 05-Polo 8 CEP 70200-003 Brasilia- LAC Brazil Brasilia DF LAC Chile Santiago Avenida Apoquindo 2929, Piso 13, Las Condes LAC Colombia Bogota Carrera 7 No.71-21, Torre A, piso 16 Edificio Aguila, Avenida Central con Calle Quinto, Edificio de LAC Costa Rica San Jose Crédito Público 4to Dominican LAC Republic Santo Domingo Avda. Lope de Vega #29 Torre Novo Centro, piso 10 LAC Ecuador Quito Avda. 6 de Diciembre Edificio Torre Futura Nivel 9, oficinas 904-905, Colonia LAC El Salvador San Salvador Escalon LAC Guatemala Guatemala City 13 Calle 3-40, Zona 10, Edificio Atlantis, Piso 14 LAC Guyana Georgetown 87 Carmichael Street, South Cummingsburg LAC Haiti Port-au-Prince 7, rue Ogé Edificio Corporativo 777, 9 Piso, Lomas del Guijarro Sur, LAC Honduras Tegucigalpa Boulevard San Juan Bosco Courtleigh Corporate Centre, 3rd Floor, 6 St. Lucia Avenue, LAC Jamaica Kingston Kingston 5 LAC Mexico Mexico City Insurgentes Sur 1605, Piso 24 P a g e | 46 The World Bank Group FY23 GHG Inventory Management Plan LAC Nicaragua Managua Edificio Cobirsa 5to Piso, Km 6.5 Carretera a Masaya LAC Panama Panama City Avenida Aquilino De La Guardia y Calle 47, Ofincina 21111 LAC Paraguay Asunción Espana 2028 c- Braslia Urano Building, 5th Floor LAC Peru Lima Avenida Alvarez Calderon 185, Piso 7, San Isidro Victoria Plaza Office Tower, Plaza Independencia 759 Piso LAC Uruguay Montevideo 14 MNA Algeria Algiers 7 bis, Chemin Mackley, Ben Aknoun 16306 MNA Djibouti Djibouti Mezz Tower, 15th floor, Route de Venise Nile City Towers North Tower, 24th Floor & 25th Floor, MNA Egypt Cairo 2005C, Corniche El Nil, Ramlet Boulac Nile City Towers, North Tower, 29th Floor 2005C, Cornich El MNA Egypt Cairo Nil, Ramlet Boulac MNA Iraq Baghdad International Zone, British Embassy premises MNA Jordan Amman 5th floor of Edgo Atrium Blg, Al-Abdali district MNA Kuwait Safar Al Shuhada Street., Al Hamra Business Tower, Floor 32 Abdallah Bayhum Str., Bourie Bldg, N 119, Marfaa - MNA Lebanon Beirut Downtown MNA Libya Tripoli Unit 236, 237, 246, and 247, Palm City Residences, Janzur MNA Morocco Rabat-Souissi 5-7, Rue Larbi Ben Abdellah, Souissi Saudi MNA Arabia Riyadh 1st Floor, UNDP Building, Diplomatic Quarter MNA Tunisia Tunis Immeuble le Boulvard Cite les Pins, Les Berges du Lac 2 MNA United Arab Dubai Level 5 & 10, West side, The Gate, D.I.F.C Emirates MNA United Arab Abu Dhabi Floor 7, Al Maqam Tower (Tower 3), Al Maryah Island, Emirates ADGM Square West Bank MNA and Gaza Jerusalem Al Dahieh, Beit Hanina West Bank MNA and Gaza Gaza Omar Al Mokhtar St, UNDP Compound, Gaza Other Belgium Brussels Avenue Marnix 17, 2nd floor Other France Paris 66 avenue d'Iena Other Germany Berlin Reichpietschufer 20 P a g e | 47 The World Bank Group FY23 GHG Inventory Management Plan Other India Chennai No: 11, Taramani Main Road, Taramani Other India Chennai Block 3, 11th Floor, SP Infocity , Kandanchavadi Unit 601, Block 4B, RMZ Millenia Business Park Other India Chennai Kandhanchavadi Unit 602B, Block 4B, RMZ Millenia Business Park Other India Chennai Kandhanchavadi Other Italy Rome Via Labicana 110 10th Floor, Fukoku Seimei Building, 2-2-2 Uchisaiwai-cho, Other Japan Tokyo Chiyoda-ku Other Switzerland Geneva 7bis Avenue de la Paix United Other Kingdom London 1 Tudor St, 6th floor, London SAR Afghanistan Kabul Kabul Street #15, House #238, Wazir Akbar Khan SAR Bangladesh Dhaka Plot E-32, Agargaon, Sher-e-Bangla Nagar SAR Bhutan Thimphu Lower Nozir Lam, BDFC Building,Norzam Lam,Chubabu SAR India New Delhi 55 Lodhi Estate SAR India New Delhi 70 Lodhi Estate The Hindustan Times House, 18-20 Kasturba Gandhi Marg, SAR India New Delhi New Delhi 11000 SAR Maldives Male 4th Floor | Hotel Jen (Room 404) | Ameer Ahmed Magu SAR Nepal Kathmandu Yak & Yeti Hotel Complex, Durbar Marg SAR Pakistan Islamabad 20 A Shahrah-e-Jamhuriyat, Ramna 5 SAR Sri Lanka Colombo 37th floor one Galle Face Tower, Centre Road, 1, Colombo United District of United States States Columbia C - 1225 Connecticut Ave NW United District of United States States Columbia G -1776 G St NW United District of United States States Columbia I - 1850 I St NW United District of United States States Columbia International Square - 1825 I St NW United District of United States States Columbia J - 701 18th St NW United District of United States States Columbia MC - 1818 H St NW P a g e | 48 The World Bank Group FY23 GHG Inventory Management Plan United District of United States States Columbia N - 1899 Pennsylvania Ave NW United District of United States States Columbia U - 1800 G St NW United Landover, United States States Maryland LSC - 3301 Pennsy Dr United New York, New United States States York 1 Dag Hammarskjold Plaza, 885 2nd Avenue, 26th Floor United Boyers, United States States Pennsylvania Archives - near Pittsburgh United United States States Sterling, Virginia Warehouse – Sterling (DCC) P a g e | 49 The World Bank Group FY23 GHG Inventory Management Plan APPENDIX F: UL360 COUNTRY OFFICE SURVEY SCREENSHOTS Figure 14. UL360 Landing Page (example) Figure 15. UL360 Office Utility Data Form (example) P a g e | 50 The World Bank Group FY23 GHG Inventory Management Plan Figure 16. UL360 Stationary Combustion Data Entry (example) APPENDIX G: AUTOMATIC THRESHOLDS WITHIN UL360 Lower Upper Indicator Unit Threshold Threshold Office Number of months at this property out of the last 12 Months 130% months Size of entire building that World Bank/IFC's office m2 100% 100% space is within (rentable space) Size of office space that you occupy in the building m2 90% 110% Onsite Fuel Onsite Fuel Use for Building (if office amounts are unknown) Amount of Diesel (stationary – building) liters 50% 150% Amount of Gasoline (stationary – building) liters 50% 150% Amount of LPG/Propane (stationary – building) liters 50% 150% Amount of Natural Gas (stationary – building) Therms 50% 150% Onsite Fuel Use for Office Amount of Diesel (stationary) liters 50% 150% Amount of Gasoline (stationary) liters 50% 150% Amount of LPG/Propane (stationary) liters 50% 150% P a g e | 51 The World Bank Group FY23 GHG Inventory Management Plan Amount of Natural Gas (stationary) Therms 50% 150% Refrigerants for Office Amount of HFC-125 recharged Pounds 50% 150% Amount of HFC-134 recharged Pounds 50% 150% Amount of HFC-134a recharged Pounds 50% 150% Amount of HFC-143 recharged Pounds 50% 150% Amount of HFC-143a recharged Pounds 50% 150% Amount of HFC-227ea recharged Pounds 50% 150% Amount of HFC-23 recharged Pounds 50% 150% Amount of HFC-236fa recharged Pounds 50% 150% Amount of HFC-245ca recharged Pounds 50% 150% Amount of HFC-32 recharged Pounds 50% 150% Amount of HFC-41 recharged Pounds 50% 150% Amount of HFC-R404a recharged Pounds 50% 150% Amount of Other recharged Pounds 50% 150% Amount of R-11 recharged Pounds 50% 150% Total refrigerant recharged (from building) Total amount of HFC-125 recharged Pounds 50% 150% Total amount of HFC-134 recharged Pounds 50% 150% Total amount of HFC-134a recharged Pounds 50% 150% Total amount of HFC-143 recharged Pounds 50% 150% Total amount of HFC-143a recharged Pounds 50% 150% Total amount of HFC-227ea recharged Pounds 50% 150% Total amount of HFC-23 recharged Pounds 50% 150% Total amount of HFC-236fa recharged Pounds 50% 150% Total amount of HFC-245ca recharged Pounds 50% 150% Total amount of HFC-32 recharged Pounds 50% 150% Total amount of HFC-41 recharged Pounds 50% 150% P a g e | 52 The World Bank Group FY23 GHG Inventory Management Plan Total amount of HFC-R404a recharged Pounds 50% 150% Total amount of Other recharged Pounds 50% 150% Total amount of R-11 recharged Pounds 50% 150% Refrigerants from Vehicles Total amount of HFC-125 recharged Pounds 50% 150% Total amount of HFC-134 recharged Pounds 50% 150% Total amount of HFC-134a recharged Pounds 50% 150% Total amount of HFC-143 recharged Pounds 50% 150% Total amount of HFC-143a recharged Pounds 50% 150% Total amount of HFC-227ea recharged Pounds 50% 150% Total amount of HFC-23 recharged Pounds 50% 150% Total amount of HFC-236fa recharged Pounds 50% 150% Total amount of HFC-245ca recharged Pounds 50% 150% Total amount of HFC-32 recharged Pounds 50% 150% Total amount of HFC-41 recharged Pounds 50% 150% Total amount of HFC-R404a recharged Pounds 50% 150% Total amount of Other recharged Pounds 50% 150% Total amount of R-11 recharged Pounds 50% 150% Road Biodiesel fuel consumed Gallons 75% 125% Diesel fuel consumed Gallons 50% 150% E85 Fuel consumed Gallons 50% 150% Gasoline fuel used Gallons 50% 150% LPG (vehicle) fuel used Gallons 50% 150% Other fuel used Gallons 50% 150% Residual fuel oil use Gallons 50% 150% Distance Driven by Vehicle Type Light truck miles 50% 150% P a g e | 53 The World Bank Group FY23 GHG Inventory Management Plan Motorcycle miles 50% 150% SUV miles 50% 150% Sedan miles 50% 150% Fuel consumption by vehicle type Heavy truck gallons 50% 150% Hybrid gallons 50% 150% Large van gallons 50% 150% Light truck gallons 50% 150% Motorcycle gallons 50% 150% SUV gallons 50% 150% Sedan gallons 50% 150% Electricity Use Electricity consumption of office space kWh 75% 125% Electricity consumption of whole building kWh 75% 125% P a g e | 54 The World Bank Group FY23 GHG Inventory Management Plan APPENDIX H: REPORTED EMISSIONS Note: In the tables below, the increase in Scope 3 and total emissions between FY19 and FY20 is due to the inclusion of a radiative forcing factor in air business travel and the addition of emissions from purchased food in headquarters starting in FY20. See sections under Scope 3: Business Travel Emissions and Food Procurement Emissions (Cool Food Pledge) for details. World Bank Scope 3 emissions here include IBRD, GEF, and MIGA air travel emissions. WBG GHG Scope FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 Emissions in metric tons CO2e Scope 1 9,749 10,551 10,530 8,118 9,406 7,289 5,561 5,774 Scope 2 56,535 55,156 53,550 52,078 45,512 36,333 36,402 36,890 Scope 1 and 2 66,284 65,707 64,080 60,197 54,918 43,623 41,963 42,664 Scope 3 119,156 126,852 133,290 136,408 174,212* 5,624 66,320 194,035 Total Emissions 185,440 192,559 197,370 196,605 229,130* 49,247 108,283 236,698 *See note above World Bank GHG FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 Scope Emissions in metric tons CO2e Scope 1 6,970 7,829 8,490 7,114 8,348 6,319 4,539 4,748 Scope 2 46,050 45,139 43,669 42,654 36,843 29,059 29,016 29,462 Scope 1 and 2 53,020 52,968 52,159 49,768 45,191 35,378 33,555 34,210 Scope 3 90,046 95,216 102,139 106,053 136,915* 4,434 52,950 148,985 Total Emissions 143,066 148,184 154,298 155,821 182,106* 39,812 86,505 183,195 *See note above at start of section P a g e | 55 The World Bank Group FY23 GHG Inventory Management Plan IFC GHG FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 Scope Emissions in metric tons CO2e Scope 1 2,778 2,722 2,039 1,005 1,058 970 1,022 1,026 Scope 2 10,485 10,017 9,881 9,424 8,669 7,275 7,386 7,428 Scope 1 and 13,263 12,739 11,920 10,429 9,727 8,245 8,408 8,454 2 Scope 3 29,111 31,636 31,151 30,355 37,297* 1,190 13,370 45,049 Total 42,374 44,375 43,071 40,784 47,024* 9,435 21,778 53,503 Emissions *See note above at start of section APPENDIX I: MAJOR MEETINGS The World Bank/International Monetary Fund Spring and Annual Meetings focus on a range of issues related to poverty reduction, international economic development, and finance. About 10,000 people attend the meetings each year, including on average 3,500 members of delegations from the institutions’ member countries, roughly 1,000 representatives of the media, and more than 5,000 visitors and special guests drawn primarily from private business, the banking community, and non-governmental organizations. Since FY15, the IMF has assumed responsibility for, and has offset through the purchase of Verified Emissions Reductions, the emissions associated with the delegates attending these biannual meetings. Any World Bank staff who attend these meetings book their travel, as needed, through AMEX, and those emissions are included in World Bank Scope 3 business air travel emissions. P a g e | 56