In Focus: Preparing Monitoring Reports in the Swiss Emission Trading System

Large, energy-intensive companies have been called upon to lower their CO₂ emissions in the long term. This is why they have been automatically participating in the Swiss Emissions Trading System since the introduction of the Swiss CO₂ Act. According to the system, the Swiss Federal Office for the Environment (FOEN) issues emission allowances to the companies on an annual basis. If the companies emit more than their specified allowance, they are required to purchase an additional emission allowance. If they emit less than their allowance, they are entitled to sell off the surplus. The purpose of the system is to create incentives for reducing emissions.

The emission allowances are based on monitoring reports that the participating companies are required to submit. The reports include a list of the greenhouse-gas sources within a given company, the methods the company uses to measure its emissions (including any uncertainties) and the parameters the company applies to calculate its annual emissions.

The FOEN has commissioned EBP to audit the monitoring reports submitted by various companies in terms of their compliance, accuracy and completeness. We have carried out such audits for companies in various sectors, including the steel, cement and paper industries.