Methodological study for carbon accounting : Case study: ISS's technical maintenance activities

Abstract: European greenhouse gas (GHG) emissions have decreased by 24% between 1990 and 2019 according to a report by the European Commission. Yet, the Paris agreement set a target of 55% by 2030 to prevent the effects of climate change and prepare for carbon neutrality by 2050. Achieving this goal requires decarbonization efforts to be four times faster than current rates, and carbon accounting will play an essential role for identifying emission sources and developing emission reduction strategies. However, carbon accounting still suffers a lack of consistency and standardization due to different methods and incomplete scope, leading to confusion and incomparability. This thesis proposes a comprehensive and innovative methodology for carbon accounting that ensures transparency, comparability, accuracy, and completeness. Using an iterative approach and a unique representation for carbon architecture, the methodology covers crucial steps such as identifying emission sources, selecting emission factors, determining calculation methods, displaying results, and simulating emission reduction scenarios. A new reliability measurement is also introduced to assess the quality of each emission estimate. The methodology was successfully implemented in the concrete example of a company seeking to reduce the carbon impact of its activities. The limitations of the thesis are addressed in the conclusion.