Inventory of Emissions

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1 Calidad ^uality Environment Security Social Responsibility Voluntary verification Inventory of Emissions of Greenhouse Gases (GHG) In accordance with ISO Solutions for sustainable development and environmental commitment

Emissions of Greenhouse Gases (GHG) In accordance with

2 Climate change has been identified as one of the biggest challenges that nations, governments, industries and citizens will face in the coming decades. Climate change has implications both for human beings and for the natural systems and may cause changes in the use of resources, production and the economic activity. In response to this, international, regional, national and local initiatives are being developed and implemented in order to limit the concentrations of greenhouse gases (GHG) in the earth s atmosphere. These initiatives on GHG are based on the quantification, monitoring, reporting and verification of GHG emissions and/or removal. Orga- As a consequence of the above, the International nisation for Standardization (ISO) developed a series of standards. Credibility in the management and communication of your GHG emissions inventory

In response to this, international, regional, national and local initiatives are being developed and implemented in order to limit the concentrations of greenhouse gases (GHG) in the earth s

3 What is it? ISO Verification: First of all, standard ISO :2006 specification with guidance, at the level of organisations, for the quantification and reporting of greenhouse gas emissions and removal details the principles for the design, development and management of GHG inventories and for the presentation of reports on said inventories. It includes the requirements to determine the limits of GHG emissions and removals of the organisation and to identify the specific activities or actions of the company aimed at improving GHG management. It also includes the requirements and guidelines for the quality management of the inventory, the report, the internal audit and the responsibilities of the organisation in the verification activities. On the other hand, standard ISO :2006 focuses on projects designed specifically to reduce GHG emissions or to increase their removal. It includes the principles and requirements to determine the base line scenarios of the projects and to monitor, quantify and report on the development of the project with respect to the base line scenario and provides a basis for the GHG projects to validate or verify. Taking this series of standards as a basis, AENOR provides its service for the independent verification of the inventories of GHG emissions. AENOR offers its verification services for: The design, development and the management of the GHG inventories for companies and organisations, as well as for the presentation of reports on these inventories in accordance with the guidelines established in ISO :2006 standard. Determine the base line scenarios of the projects and to monitor, quantify and report on the development of the project with respect to the base line scenario in accodance with the requirements included in ISO :2006 standard.

removal details the principles for the design, development and management of GHG inventories and for the presentation of reports on said inventories.

4 Verification Process The purpose of the verification is to give an independent guarantee that the declaration made relating to the emissions of greenhouse gases, through the emissions report prepared is complete, that is to say, exact, consistent, transparent and without any significant discrepancies. 1 Information analysis A study is made of the processes of the sites subjected to verification, the methodology of the quantification of emissions, the emissions report issued and the level of security required for the data communicated. 2 Definition of objectives, criteria, scope and level of security of the verification. 3 Preparation of a Verification Plan and the sampling to be carried out. Following the analysis of the information, a decision is made on the sample to be carried out and the Verification Plan is prepared. This basically describes the level of security, objectives, criteria, scope, relative importance established byaenor, as well as the verification activities and the methodologies to be followed. 4 On site verification process. In the on site verification AENOR performs the following activities: 4.1. Evaluation of the information system on the greenhouse gases and the controls that the site has implemented Evaluation of the data and the information provided by the site on greenhouse gases, based on the defined samples Contrasting the information available with the verification criteria, that is, with the established monitoring methodology Evaluation of the emissions report issued by the site. 5 Preparing and sending the Verification Report and the Declaration of Emissions. As a consequence of each verification process carried out, AENOR prepares and sends a Verification report and a Declaration. The Verification Report includes the conclusions obtained from the verification process, as well as possible improvements to be considered. AENOR is accredited by ENAC to verify GHG emissions reports. It also has accreditations from the UNFCCC for the validation, verification and certification of the CDM projects. The accreditation status of AENOR can be consulted at

1 Information analysis A study is made of the processes of the sites subjected to verification, the methodology of the quantification of emissions, the emissions report issued and the level of

5 Benefits Through the verification of AENOR organisations can benefit from participating in the voluntary GHG register, in reporting initiatives, in GHG markets or in regulatory reports. Consequently, verification in accordance with these standards may produce the following actions in the organisation: Handling GHG risks and identifying opportunities to reduce them. Public report and participation in Voluntary GHG programmes. Crease the credibility, consistency and transparency of the GHG quantification, monitoring and reporting, including the projects for the reduction of emissions and the increase in the removals of GHG (with the public report Participation in Obligatory report programmes Participation in GHG markets. Recognition of early action.

Public report and participation in Voluntary GHG programmes.

6 Faith in AENOR Through these verifications, organisations obtain AENOR s independent and rigorous backing of the quantification of the GHG emissions in their activities, products and services, or of the reduction of emissions by implementing the projects they undertake. Once the verification is complete the organisation obtains: The AENOR Certificate of Conformity on the Verification Of the Inventory of Greenhouse Gas emissions In accordance with UNE-EN-ISO :2006 standard AENOR s Declaration of Conformity Certificado de Conformidad de Verificación del Inventario de Emisiones de Gases de Efecto Invernadero según la norma UNE-EN-ISO :2006 Declaración de Conformidad de AENOR para la EMPRESA CERTIFICADA del Inventario de CO EXPEDIENTE: XXXX/00XX/VIE/01 Actividades: Química España y Portugal Introducción VIE- xxxx /2009 AENOR, Asociación Española de Normalización y Certificación, certifica que la organización EMPRESA CERTIFICADA con domicilio social en: Madrid (ESPAÑA) localizado en: Madrid (ESPAÑA) conforme con: UNE-EN-ISO :2006 características: Verificación del Inventario de Gases de Efecto Invernadero correspondiente al año 2008, realizado en las instalaciones que se relacionan en el anexo 1, conforme a lo expuesto en la Declaración de Verificación de AENOR de fecha 2009/03/03 Fecha de emisión: 2009/03/04 LA DIRECCIÓN EJECUTIVA (DE) EMPRESA CERTIFICADA ha encargado a la Asociación Española de Normalización y Certificación (AENOR) llevar a cabo una revisión limitada del Inventario de emisiones de CO2 del año 2008 de sus actividades incluidas en el informe de Gases de Efecto Invernadero (GEI) de fecha febrero 2009, el cual es parte de esta Declaración. Inventario de emisiones de GEI emitido por la Organización: EMPRESA CERTIFICADA Dirección. Madrid (España) Representante de la Organización: D. Nombre Apellidos (cargo en la empresa) La EMPRESA CERTIFICADA tuvo la responsabilidad de reportar sus emisiones de CO2 de acuerdo a la norma de referencia UNE-ISO :2006. Objetivo El objetivo de la verificación es facilitar a las partes interesadas un juicio profesional e independiente acerca de la información y datos contenidos en el Informe de GEI de la EMPRESA CERTIFICADA mencionado. Alcance de la Verificación La revisión limitada de AENOR verificó las emisiones de CO2 reportadas para el año 2008 generadas por la EMPRESA CERTIFICADA en sus instalaciones ubicadas en España y Portugal. Actividades directas y eventuales exclusiones: Las fuentes de emisiones directas consideradas en el inventario son las comprendidas dentro de las siguientes categorías: Emisiones de combustión, incluyendo las procedentes de fuentes estacionarias y las fuentes móviles correspondientes a vehículos propios que circulen por el interior de los centros industriales. El Director General de AENOR Génova, Madrid. España Tel Emisiones de proceso, es decir, las emisiones de CO2 distintas de las emisiones de combustión que se producen como resultado de reacciones entre sustancias o su transformación. Tomando como referencia la definición de flujos fuente de minimis de la Decisión 2007/589/CE, de 18 de julio de 2007, por la que se establecen directrices para el seguimiento y la notificación de las ASOCIACIÓN ESPAÑOLA DE NORMALIZACIÓN Y CERTIFICACIÓN (AENOR). C/ GÉNOVA 6, MADRID Página 1 de 5 The reliability and credibility of the inventory backed up by the independence and rigor of AENOR. Ask us today for detailed information of the complete process of verification (reports, execution dates, site visits..) and an offer adapted to the needs of your organisation. Head office: Génova, MADRID Andalucía Aragón Canarias Cantabria Castilla-La Mancha Castilla y León Cataluña Comunidad Valenciana Extremadura Galicia Illes Balears La Rioja Madrid Navarra País Vasco Principado de Asturias Región de Murcia I-FO/UC-GS-LMA-P6-00

Once the verification is complete the organisation obtains: The AENOR Certificate of Conformity on the Verification Of the Inventory of Greenhouse Gas emissions In accordance with UNE-EN-ISO

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