Carbon accounting: review and case study on the development of a carbon baseline for military infrastructure

This paper reviews the literature on the climate crisis, the impact of economic growth on carbon emissions, international treaties, environmental and carbon accounting, units of analysis, system boundaries, sectoral emissions, international standards and carbon accounting methodologies. There is a gap between carbon accounting guidance and practical implementations, which are often insufficiently systematic to provide true, fair and unbiased reporting. In military contexts the reporting of emissions is voluntary under the Paris Agreement, with most countries not reporting. Military expenditure is increasing faster than economic growth, increasing unreported GHGs, making it necessary to decouple emissions from economic growth and military expenditure. The UK is one of few countries to report military emissions, but based upon spending rather than more accurate process-based data collection, with limited Scope 3 measurement. A case study developed the first carbon baseline for infrastructure at a UK military base that utilized detailed process data using a systematic approach based upon international standards. This addressed the gap between guidance and practical implementations. RAF Leeming's Scope 1 and 2 emissions totalled 7,600t CO 2 e, with per capita emissions of 3.9tCO 2e . Scope 3 emissions are estimated to be in the range 18,000 to 68,000 tCO 2 e, with total emissions in the approximate range 25,000 to 76,000 tCO 2 e. The case study enables the military to measure reductions in their emissions, facilitating risk management and decision-making to achieve carbon reduction targets. It also provides a template that could be employed at other military and industrial sites. • Inconsistent methods cause unreliable and non-comparable emissions data. • Identifies military emissions as a reporting gap in global GHG emission reporting. • Case study develops the first military carbon baseline using direct measurement. • Provides a template that can be applied at military or large industrial sites.