CDM项目核查与认证.ppt

Slide1,CDM项目核查与认证CDMProjectVerificationandCertification,中国CDM能力建设项目培训讲义TrainingMaterialBuildingCapacityfortheCDMinChina,Slide2,CDM项目流程：TheCDMProjectCycle,设计,审定/注册,监测,核查/认证,签发CERs,PP：项目参与方DOE：指定经营实体EB：执行理事会CER：经核证的减排,Slide3,核查：Verification,核查是指由指定的经营实体定期独立审评和事后确定已登记的CDM项目活动在核实期内产生的、经监测的温室气体(GHG)源人为减排量。核实期的期限长短尚没有规定。但是,核查期不得长于计入期。Verificationistheperiodicindependentreviewandexpostdeterminationbyadesignatedoperationalentityofmonitoredreductionsinanthropogenicemissionsbysourcesofgreenhousegases(GHG)thathaveoccurredasaresultofaregisteredCDMprojectactivityduringtheverificationperiod.Thereisnoprescribedlengthoftheverificationperiod.Itshall,however,notbelongerthanthecreditingperiod.,Slide4,初始核查（自愿性）：InitialVerification(voluntary),初始核查的目的是核查项目已按照计划实施、监测系统已有效是运行，确保项目可以产生CERsTheobjectiveofaninitialverificationistoverifythattheprojectisimplementedasplanned,toconfirmthatthemonitoringsystemisinplaceandfullyfunctional,andtoassurethattheprojectwillgenerateverifiableemissionreductions.确保项目按照计划已经实施，监测系统有效运行，项目已经具备产生CERs的条件-toensurethattheprojecthasbeenimplementedasplanned,thatthemonitoringsystemisinplaceandthattheprojectisreadytogenerateandrecordGHGemissionreductions;评估在项目实际设计与建设中所导致监测系统的变化与调整，-toassessadjustmentsandamendmentstothemonitoringplanthatmayhavebecomenecessaryduringthedetaileddesignandconstructionoftheproject(PleasenotethattheCDMandJImodalitiesdonotgiveguidanceonhandlingchangestopreviouslyvalidatedmonitoringplans);为项目产生高质量的CER提供保证-toprovideassuranceofgenerationofhighqualityemissionreductionsandclearthewayforprojectcommissioning.,Slide5,文件评审：DeskReview,最新版的PDD文件及附件：thelastrevisionofthePDDandattacheddocuments审定报告：thelastrevisionofthevalidationreport,管理手册：thewrittenmanagementmanual(ifapplicable)运行许可：operationlicensesoflocalauthorities(ifapplicable).其他文件如工艺流程、技术指南、设备手册等：otherdocuments,suchasprocessflowdiagrams,technicaldrawingsandmanualsofequipmentsuppliers,maybereviewedaswell.,Slide6,现场评审：On-SiteAssessment(1),现场评审应能够使核查机构确信项目已经具备产生高质量的CERs的条件。Theon-siteassessmentshallenabletheverifiertoarriveataconclusionregardingthereadinessofaprojecttostartwiththegenerationofhighqualityemissionreductions.现场评审应包括相关的设备是否按照计划已经安装whetherallrelevantequipmentisinstalledandworksasanticipated.与地方利害相关方讨论在建设阶段环境与社会影响的达成情况Discussionswithlocalstakeholderstochecktheachievementofenvironmentalandsocialimpactswhichshouldalreadybereachedduringconstructionphase.与操作员工面谈观察其在项目运行和数据收集方面存在可能的风险Theoperatingstaffshallbeinterviewedandobservedinordertochecktherisksforinappropriateoperationanddatacollectionproceduresoftheproject.监测数据收集、汇总、报告的流程Informationflowsforgenerating,aggregatingandreportingtheselectedmonitoredparametersshallbereviewed.应检查计量设备，计量位置应予纪录Meteringequipmentshallbecheckedandpositionsofcountershavetoberecordedinordertoprepareforthenextperiodicverification.项目的所有者应提供证据证明所有的计量设备已被校验Theprojectownershavetoprovideevidencethatdemonstratesthatallmeteringequipmentiscalibrated.应检查必须的流程、日常工作以及文件的适用性Therequiredprocesses,routinesanddocumentationsshallbeauditedtochecktheirproperapplication.,Slide7,现场评审：On-SiteAssessment(2),在审定报告中未解决和有保留的问题，特别还未注册的项目OpenissuesindicatedinValidationReport,especiallyinprojectswhicharenotyetregisteredatCDM-EB项目实施进展情况Statusoftheimplementationoftheproject内部数据的收集、数据来源、计算方法等的可信性Reliabilityofinternaldata,sourcesandwaysinwhichthedatahavebeencollected,calculated,processed,aggregatedandstoredshouldbepartofinitialverification外部数据的获取、数据的质量、以及提供数据的单位的可信性Reliabilityoftheexternaldata,alsoaccesstosuchdataandaproofofdataqualityshouldbepartofinitialverification.Moreover,theentitydeliveringsuchdatashouldbeaudited环境与社会指标：EnvironmentalandSocialIndicators监测计划的完整性：Thecompletenessofthemonitoringplan管理体系运行的有效性：TheimplementationofManagementandoperationalsystem与初始核查有关的问题以及核查的结论应清楚地与客户说明TherelevantaspectsrelatedtothedevelopmentoftheInitialverificationaswellastheverificationconclusionsmustbeclearlyexplainedtotheclientduringopeningandclosingsessions.,Slide8,改正行动要求：CAR/FAR,改正行动要求：ACorrectiveActionRequest(CAR)当存在减排不能在后续定期核查中进行验证的风险时thereisariskthatemissionreductionscannotbeverifiedatalaterperiodicverification当项目方必须采取马上的行动以确保后续的产生的减排whereimmediateactionsbytheprojectpartiesarenecessarytoensurealaterverificationofgeneratedemissionreduction.进一步行动要求：AForwardActionRequest(FAR)在首次定期核查中需要特别关注的问题theactualstatusrequiresaspecialfocusonthisitemforthefirstperiodicverification对监测计划调整的建议anadjustmentoftheMPisrecommended.FAR识别出来的对今后可能对CERs的质量有影响的风险，例如与监测计划不一致。这类风险在以后的连续的核查中将予以关注InthecontextofFARs,riskshavebeenidentified,whichmayendangerthedeliveryofhighqualityCERsinthefuture,i.e.bydeviationsfromstandardproceduresasdefinedbythemonitoringplan.Asaconsequencesuchaspectsshallreceiveaspecialfocusduringthenextconsecutiveverification.,Slide9,初始核查声明：InitialVerificationStatement,A.UnqualifiedinitialverificationstatementAnunqualifiedinitialverificationstatementwillbeissuedwhenthereviewoftheprojectdocumentationandtheon-siteassessmenthaveproventhattheprojectisreadyforstartingoperationandnofurtheradjustmentshavetobemade.Theremightbeaspects,whicharenotincompliancewiththeexpectedprogressoftheprojectimplementation,butwhichcanberectifieduntilthefirstperiodicverification.Suchaspectswillnotdirectlyimpactthequalityofemissionreductions.B.QualifiedinitialverificationstatementAqualifiedinitialverificationstatementwillbeissuedwhenthereisariskthatemissionreductionscannotbeverifiedatalaterperiodicverification,andwhereactionsbytheprojectpartiesarenecessarytoensurealaterverificationofgeneratedemissionreduction.Hence,theverifierwillconcludethattheprojectisnotreadytogenerateverifiableemissionreductions.,肯定的初始核查声明当文件和现场评审都说明了项目已经具备运行的条件，没有进一步调整时核查机构可以开出肯定的初始核查声明。这时仍有可能存在一些在实际运行中的问题，但是这些问题可以在首次定期核查中予以改正，不会直接影响CERs的质量。否定的初始核查声明当存在减排有在今后的定期核查中无法核查的风险时，项目方应采取必要的行动以确保今后以后的定期核查能够产生CERs时。核查机构将给出项目尚未具备产生CERs的条件。,Slide10,定期核查：PeriodicVerification,核查是指定经营实体对温室气体在确认的核查期减排的定期独立评审以及事后确认。VerificationistheperiodicindependentreviewandexpostdeterminationbytheDesignatedOperationalEntity/IndependentEntityofthemonitoredreductionsinGHGemissionsduringthedefinedverificationperiod.核查实际的监测系统和程序是否符合监测计划中的规定-toverifythatactualmonitoringsystemsandproceduresareincompliancewiththemonitoringsystemsandproceduresdescribedinthemonitoringplan,评估对温室气体减排数据和说明是具有较高，-toevaluatetheGHGemissionreductiondataandexpressaconclusionwithahigh,butnotabsolute,levelofassuranceaboutwhetherthereportedGHGemissionreductiondatais“free”ofmaterialmisstatements,是否有充分的证据支持减排数据-thereportedGHGemissiondataissufficientlysupportedbyevidence,i.e.monitoringrecords.,Slide11,核查内容：Contentsofverification,检查PDD文件实施现场查验使用来自其它来源的补充数据审评监测结果，并核查用其监测方法是否应用得当、其文件记录是否完整和透明若有必要建议项目参与方适当修改监测方法利用登记的项目设计书和监测计划所列一致的方法确认该项目的额外性。识别并告知项目参与方任何有关项目活动的实施与登记的项目设计书不一致之处；项目参与者应关注这些问题并提供额外的信息指定经营实体应公布监测报告,Checkofprojectdocumentation;On-siteinspections;Ifappropriate,checkofadditionaldatafromothersources;ReviewofmonitoringresultsandverificationofmonitoringmethodologiesforestimationofGHGemissionshavebeenappliedcorrectlyandthatsupportingdocumentationiscompleteandtransparent;Recommendationofchangestothemonitoringmethodologyforanyfuturecreditingperiod,ifnecessary;DeterminationofadditionalreductionsinGHGemissionsusingcalculationproceduresconsistentwiththosecontainedintheregisteredprojectdesigndocumentandinthemonitoringplan;Confirmationthattheactualprojectactivityanditsoperationconformwiththeregisteredprojectdesigndocument.Projectparticipantsshouldbeinformedofofanyconcerns,andshalladdresstheseconcernsandsupplyrelevantadditionalinformation;Makingthemonitoringreportpubliclyavailable,Slide12,定期核查过程：ThePeriodicVerificationProcess,建立核查小组VerificationTeamSelection,选择核查机构VerifierSelection,签订核查合同EstablishContract,核查报告VerificationReport,文件评审DeskReview,includingpublicisingthemonitoringreport,核证并公开核证报告CertificationandpublicisingofCertificationReport,EB核发CERsIssuanceofCERsbyExecutiveBoard,现场评审On-SiteAssessment,Slide13,定期核查参与方：PeriodicVerificationActors(Indicative),核查机构Verifier,项目提出方ProjectProponent,VerificationContractParties,项目单位ProjectEntity,CDM执行理事会CDMExecutiveBoard/,Slide14,核查原则：Therisk-basedapproach,理解客户的生产与运行Understandtheprojectoperations理解客户的要求Understandtheneedformonitoring获得温室气体数据来源计算及报告系统ObtainanoverviewoftheclientsGHGdatasources,calculationsandreportingsystems理解客户在特定时期的变化Understandkeychangestotheclientsstructurethroughouttheyearandwiththepreviousyear,Slide15,文件评审：DeskReview,通过文件评审，核查机构应对项目情况了解。文件评审至少应包括：Theverificationteamshouldbecomefamiliarwiththeproject最新版PDD文件及其附件，包括监测报告thelastrevisionofthePDDandattacheddocuments,includingthemostrecentmonitoringplan,最新版的监测报告，包括主张项目的减排thelastrevisionofthemonitoringreport,includingtheclaimedemissionreductionsfortheproject,最新版的前一次审定报告或初始核查报告thelastrevisionofthevalidationreportand/orthelastrevisionoftheinitialverificationreport,最新版的前一次定期核查报告thelastrevisionofthepreviousperiodicverificationreport(asapplicable),管理手册及许可：thewrittenmanagementmanual,operatinglicensesoflocalauthorities(asapplicable).其他文件例如流程图、设备手册、绩效指标等Otherdocuments,suchasprocessflowdiagrams,technicaldrawings,manualsofequipmentsuppliers,performancerecords,Slide16,现场评审：On-siteAssessment,核查机构应使用风险评估的方法核查者应根据审核追踪线索对现场进行调查Duringtheverification,theverifierinvestigateson-site,usingarisk-basedapproach.Theverifierwilltypicallyfollowtheaudittrailsanddatasetsonsiteforthespecificindicators,andcrosscheckwiththeexistingmonitoringplanandrecords.监测指标的收集、汇集、报告的流程Informationflowsforgenerating,aggregating/collatingandreportingtheselectedmonitoringparameters确定温室气体的计算和假设CalculationsandassumptionsmadeindeterminingtheGHGdata对选定的监测参数可能出现任何重大的错误情况的控制情况Controlsinplacetoprevent,ordetectandcorrectanysignificanterrorsoromissionsintheselectedmonitoringparametersreported,Slide17,核查报告：VerificationReport,核查机构应向项目方提交草拟核查报告说明所有与主张的减排量有关的问题。项目方须针对这些问题进行说明并在最终核查报告完成之前提供额外的信息。Adraftverificationreportshallprovidetheprojectproponentwithanyconcernsandconclusionsrelatedtotheclaimedemissionreductions.Theprojectproponentwillhavethepossibilitytoaddresstheconcernsandsupplyrelevantadditionalinformationbeforeafinalverificationreportisprovided.根据透明性的原则，核查报告应说明核查是如何展开的。所有的核查发现应清楚地说明和合理Buildingonthetransparencyprinciple,theverificationreportshallgiveanoverviewoftheverificationprocessdeployedbytheverifierinordertoarriveattheverificationconclusions.Allverificationfindingsshallbeclearlyidentifiedandjustified.说明核查范围：giveanoverviewofthescopeoftheverification,通过核查发现问题的讨论：generaldiscussionofdetailscapturedbytheverificationprotocol,核查及核证减排量清楚的结论：clearlystatetheconclusionsrelatedtotheverificationandtheverifiedamountofemissionreductions,Slide18,报告风险：Reportingrisks,完整性：Completeness排放源的遗漏Omissionofasource错误的定义边界Incorrectlydefinedboundary泄漏的影响Leakageeffects精确性：Accuracy重复计算Doublecounting重要数据的手工计算Significantmanualtransferofkeydata不正确的排放因子Inappropriateuseofemissionfactors缺乏审核思路Lackofaudittrail缺乏运行控制或重要计量设备自身的缺陷Lackofoperationalcontrolorinherentuncertaintiesoverkeymeasurement/monitoringequipment数据管理较差Poormanagementcontroloverthedata一致性Consistency改变未文件化/解释的方法Undocumented/unexplainedmethodologychangesorotherchanges,Slide19,审核意见：Basisofanauditopinion,Slide20,实质性：Materiality,实质性是检测重要的温室气体信息是否被遗漏或误陈述并对报告使用者的决定产生重大影响。MaterialityisatestusedtoassesstheextenttowhichimportantGHGinformationmaybeomittedormisstated(i.eiserroneous),andhasthepotentialtoaffectthedecisionsmadebyusersofthereportedinformation.,Slide21,实质性：Materialityexample,2%,16%,77%,1%,4%,Slide22,覆盖性：Coverage,审核应确保在温室气体排放量的覆盖性，包括TheauditorsshouldensureanappropriatecoverageintermsofthevolumeofGHGemissionsaudited,includingcoverage:包括组织地理边界acrosstheorganisationsgeographic/operationalspread包括各种类型的排放类型acrossthevariousemissiontypes包括各种类型的计算和数据管理acrossvariouscalculationanddatamanagementtypes,Slide23,覆盖性：Coverageexample,Slide24,证据质量：QualityofEvidence,当核查减排信息时，应核查项目报告的减排是否有一个清晰的审核路径WhenverifyingGHGinformationtheauditorshallverifythatthereisaclearaudittrailforthereportedemissionreductions.审核员还应获得充分适当的证据，证据包括包括完整的审核路径。例如文件的来源，基本假设以及其他重要的数据Theauditorshallalsoobtainsufficientandappropriateauditevidence.Evidenceincludesacompleteaudittrailincludingsourcedocumentsthebasisforassumptions,andotherinformationunderlyingtheGHGdata.燃料购买和消耗纪录Fuelpurchaseandconsumptionrecords,销售热、电的发票Invoicesforsoldelectricityandheat,实验室分析记录Laboratoryanalysis.,Slide25,核查发现：VerificationFindings,当存在以下情况时，核查机构可开出进一步行动要求Theterm“ForwardActionRequest”shallbeusedintheverificationreport,when:在下一个核查期应注意的监测或报告问题theactualprojectmonitoringandreportingrequiresattentionforthenextconsecutiveverificationperiod,对程序调整的建议anadjustmentoftheMPisrecommended.核查发现：Findingsestablishedduringtheverificationmaybethat:核查不能对报告的减排或部分减排获得足够的证据。在这种情况下，这部分减排量不能得到核证。Theverificationisnotabletoobtainsufficientevidenceforthereportedemissionreductionsorpartofthereportedemissionreductions.Inthiscasetheseemissionreductionsshallnotbeverifiedandcertified;核查对报告的减排发现实质性的误差。在这种情况下，存在误差的减排将从事前的确认达到的减排量中予以扣除。Theverificationhasidentifiedmaterialmisstatementsinthereportedemissionreductions.Inthiscaseemissionreductionswithmaterialmisstatementsshallbediscountedbasedontheverifiersex-postdeterminationoftheachievedemissionreductions.,Slide26,核查声明：VerificationStatement,核查完成之后，核查机构将为项目提出者提供核查声明。核查声明是最终核查报告的一部分，应与公开Aftercompletedverification,averificationstatementshallbeprovidedbytheverifiertotheprojectproponent.Theverificationstatementwillbepartofthefinalverificationreportandshallbemadepubliclyavailable.核查声明包括：Thisverificationstatementshallinclude:核查范围：thescopeoftheverification核查期间：theperiodoftheverification核查结论，包括经核证的在一定期间的减排量conclusionsoftheverification,includingtheverifiedamountofemissionreductionsforthegivenperiod有关核查声明精确性责任声明liabilitystatementwithregardstotheaccuracyoftheverificationstatement保密声明：statementofconfidentiality核查声明应对报告的温室气体减排的全面性、可比性、精确性、正确性做出最终结论。核查声明是经核证的减排的基础。Theverificationstatementshallgivethefinalverdictoftheprojectintermsofthecompleteness,comparability,accuracyandcorrectnessofthereportedGHGemissionreductions.Theverificationstatementwillbethebasisforthecertifiedemissionreductions.,Slide27,核查声明：VerificationStatement,WeplannedandperformedourworktoobtaintheinformationandexplanationsthatweconsiderednecessarytoprovidesufficientevidenceforustogivereasonableassurancethattheamountofGHGemissionreductionsforthereportingperiod,preparedonthebasisoftheMonitoringandVerificationPlandated,arefairlystated.WeconductedourverificationhavingregardtotheProjectDesignDocumentincludingtheprojectsMonitoringandVerificationPlandatedandtheappliedbaselineasregisteredfortheproject.Thisassessmentincluded:-collectionofevidencesupportingthereporteddata-checkingwhethertheprovisionsoftheMonitoringandVerificationPl