Procedure

PAS

Overview

This document provides guidance on how to prepare and interpret a complete and transparent carbon footprint. It covers greenhouse gas sources and, where applicable, greenhouse gas sinks that are emitted or become effective on municipal land or other defined areas. This document considers greenhouse gases that can be attributed to the activities of municipal actors as well as individual facilities. It outlines which greenhouse gases should be quantitatively recorded and listed by municipalities and which accounting approaches and data sources are available for this purpose. Guidelines are provided for greenhouse gas accounting according to the source principle and the polluter pays principle. This DIN SPEC has been prepared according to the PAS procedure. DIN SPECs are prepared according to the PAS procedure in DIN SPEC consortia and do not necessarily involve all stakeholders.