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Why Use Attribution

Attribution enables precise tracking of component contributions across the carbon removal or GHG reduction process. A component represents a certain amount of CO₂e transferred during a carbon removal or GHG reduction process. The result of each component can be attributed to specific activities or groups of activities in the ways outlined below. This attribution determines how its carbon impact is distributed. Attribution allows users to:
  • Track how components contribute to multiple GHG entries
  • Distribute emissions across different accounting boundaries
  • Enable flexible allocation of carbon impacts
  • Maintain accurate carbon accounting across the system
Our multi-level attribution system ensures accurate, flexible, and verifiable carbon accounting while supporting complex project structures.

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Attribution levels

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Component-level attribution

The most granular level of attribution. A component’s emissions can be split precisely between different GHG entries.

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Key concepts

  • Components can be partially attributed (like the below example)
  • Total attribution of a single component cannot exceed 100%
  • The GHG entries that a component is attributed to can exist in different GHG statements if necessary

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Example

A transport leg might have been applicable to multiple GHG entries, with:
  • 60% attributed to GHG Entry A
  • 40% attributed to GHG Entry B
Our system would allow for the creation of a singular Transport component, which can then be attributed between GHG Entry A and GHG Entry B, without having to duplicate the component itself. This will mean that only the portion of the component determined in the attribution factor will be attributed to the GHG entry.

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GHG Statement-level attribution

Manages how GHG statement-level emissions are distributed across the GHG entries in the GHG statement. Any GHG statement level emissions would be evenly distributed across all GHG entries within the statement. This ensures consistent accounting within the statement boundary and simplifies verification.

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Key concepts

  • Components within a GHG statement are evenly attributed across its GHG entries, regardless of individual entry size.
  • Maintains consistent accounting within statement boundaries
  • Ensures complete attribution of all GHG statement emission components

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Example

A GHG statement has 3 GHG entries, with the following sequestration amounts:
  • GHG Entry A: 1000 tCO₂e
  • GHG Entry B: 2000 tCO₂e
  • GHG Entry C: 3000 tCO₂e
The GHG statement has a total of 6000tCO₂e sequestered. If a Supplier wants to account for their office energy use over the entire statement period, they can add a GHG emission component to the GHG statement with a size of 600tCO₂e. It would be split between the GHG entries evenly, with each GHG entry accounting for 200tCO₂e. This would result in the following totals for the GHG entries:
  • GHG Entry A: 800 tCO₂e
  • GHG Entry B: 1800 tCO₂e
  • GHG Entry C: 2800 tCO₂e

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Project-level attribution

Project level attribution is a way to manage how project establishment and end-of-life emissions are distributed across GHG statements. This may use a proportional distribution based on the gross sequestration in each statement relative to the total project output. Total project output is the expected gross removals or reductions for a project over its lifetime, which must be provided when a project is added to Isometric’s system. This method of attribution is useful in the cases of large up-front emissions which aren’t attributable to a singular GHG entry activity. For example, facility setup or machinery acquisition. Attributions are automatically applied to any existing unverified GHG statements upon Project emission creation, or when a new GHG statement is created when Project emissions already exist. Read more about project-level attribution in the Project Emissions user guide.