The impact-based greenhouse gas balance: A methodology for a greenhouse gas balance of subnational territory units

Greenhouse gas (GHG) emissions in Germany are accounted for differently depending on the administrative level. Some of the current GHG balancing methods do not take all GHG emissions into account and use different methodological targets, leading to results that are not comparable. At present, there is no GHG balancing method that can map all GHG emissions of a subnational territory unit, that can then be transferred to the national level. The aim of this publication is to develop a new methodology that fulfils the objectives of GHG neutrality and the expansion of renewable energies. The newly developed GHG balance is intended to record all GHG emissions of a subnational territory unit, aiming to credit measures to reduce GHG emissions to those actors who implement them. This direct impact creates a clear incentive and a high level of self-efficacy for all stakeholders. The GHG balance combines the two existing concepts of the territory-based and the consumption-based GHG balance. Specifically, the impact-based GHG balance determines the GHG emissions from 1. the final energy production according to a consumption-based GHG balance, and 2. the final energy consumption and goods production according to a territory-based GHG balance.