Palm GHG Beta Version 1a

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    FOREWORD

    The PalmGHG Calculator has been developed by the Greenhouse Gas Working Group 2 of the

    Roundtable on Sustainable Palm Oil (RSPO), with funding from RSPO. It has been developed so that

    palm oil producers can estimate the net greenhouse gas emissions produced during the production

    chain. This Beta version is being made freely available to interested users, on the understanding that it

    is acknowledged in all forms of publication resulting from its use. We would appreciate if reprints of

    articles citing the use of the Calculator be sent to the Secretary-General of RSPO at:

    RSPO Secretariat Sdn Bhd, Unit A-33A-2, Level 33A, Tower A, Menara UOA Bangsar, No. 5, Jalan

    Bangsar Utama 1, 59000 Kuala Lumpur, Malaysia

    RSPO would also appreciate being informed of any problems with using the Calculator, and would

    welcome these and any other comments so that they may be considered for subsequent versions of the

    Calculator. Comments should be sent to [email protected].

    Tim Killeen and Jeremy Goon

    Co-chairs, Greenhouse Gas Working Group 2, RSPO

    Warranty disclaimer (Copyright (c) 2012, [RSPO])

    Recommended Citation:

    Chase, L.D.C., Henson, I.E., Abdul-Manan, A.F.N., Agus, F., Bessou, C., Mila i Canals, L., and Sharma,

    M. (2012) The PalmGHG Calculator: The RSPO greenhouse gas calculator for oil palm products,

    Beta-version. The Roundtable for Sustainable Palm Oil - RSPO: Kuala Lumpur.

    This Software is provided by [Roundtable on Sustainable Palm Oil] (RSPO) in good faith on an as is b

    any representations or warranties, express or implied, about the Software or the material contained or re

    way for your use of the Software. Except to the extent provided by the applicable law, RSPO and the ot

    implied, including implied warranties of merchantability and fitness for a particular purpose. RSPO and a

    authors, exclude to the fullest extent permitted by law all liability in contract or tort (including negligence)

    special and consequential damages, losses and expenses whatsoever including loss of business, anticip

    reputation arising out of or in any way connected with the use of the Software or as a result of reliance u

    the use of the Software.

    Furthermore RSPO and the other authors make no representations or warranties, express or implied, threquirements; (ii) access to Software will be uninterrupted, timely, secure, free of viruses, worms, trojan

    Software will be free of defects or errors; (iii) the results or any outputs that may be obtained from the us

    defects will be corrected. You (and not RSPO or any of the other authors) assume the entire cost of all

    necessary for your computer equipment and software as a result of any viruses, errors or any other prob

    downloading the Software. Accordingly you are strongly recommended to take all appropriate safeguard

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    asis. Neither RSPO nor any of the authors make

    erred to therein, and will not be held liable in any

    er authors disclaim all warranties, express or

    l affiliated companies and individuals, and the other

    or otherwise for any direct, indirect, incidental,

    ated savings revenues, profits, goodwill or

    on the results or any output created as a result of

    t (i) the operation of the Software will meet yourorses or other harmful components, or that the

    of the Software will be accurate or reliable; or (iv)

    ervicing, repair, or correction that may be

    ems whatsoever you may have as a result of

    before using or downloading the Software.

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    PalmGHG

    The RSPO greenhouse gas calculator for oil palm products

    Beta version 1.0

    This calculator has been developed by the Greenhouse Gas Working Group 2 of the Roundtable on Sustainable

    Introduction to PalmGHGThe PalmGHG calculator provides an estimate of the net greenhouse gas (GHG) emissions produced during the p

    production chain. It does this by adding the emissions released during land clearing, crop production and crop pro

    and subtracting from these emissions the sequestration of carbon in the standing crop. Provision is made for cred

    given for the export of surplus biomass energy outside the system boundary eg to housing and the electrical grid,

    the sequestration of carbon in conserved forest.

    The emission sources that are included in the calculator are:

    i) land clearing,

    ii) manufacture, transport and use of fertilisers,

    iii) nitrous oxide resulting from the field application of fertilisers and mill by-products,

    iv) fossil fuel used in the field, mainly for harvesting and collection of fresh fruit bunches (FFB),

    v) fossil fuel used at the mill ,

    vi) methane produced from palm oil mill effluent (POME), and

    vii) carbon dioxide resulting from the cultivation of peat soils.

    These seven sources account for virtually all of the GHG emissions produced over the oil palm crop cycle.

    Emissions from the biomass cleared at the beginning of the crop cycle are averaged over the cycle. Emissions fro

    sources are averaged over the three years up to the reporting date, simplifying data collection and smoothing ou

    fluctuations.

    Sequestration of carbon in the standing crop, including ground cover and palm litter such as frond piles is, in the

    direct measurements, estimated from models.

    Items that are not included in the budget include the sequestration of carbon in palm products and byproducts, a

    lived; changes in soil organic matter over the crop cycle, as data are usually not available; fuel used for land clearemissions of nitrous oxide resulting from inputs of biomass other than mill by-products, as again data are often n

    and emissions are generally small when annualised over the crop cycle.

    '

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    Notes on structure and sources of data for PalmGHG

    1 The PalmGHG calculator is a significant development of the previously published GWAPP model (ref 1) which,

    while straightforward to use, had a number of limitations: palms were assumed to have an even age distribution,

    no allowance was made for variations in inputs and outputs within the palm area, and several aspects involved

    elaborate modelling rather than being based on real data. These limitations have been addressed by assessing

    the main sources of emissions and sequestration only, and by using as much real data as possible, resulting in a

    smaller, more flexible and more site-specific calculator.

    2 The approach used to evaluate the contribution of land clearing to GHG emissions in PalmGHG is to consider

    the full crop cycle, and to estimate the average emissions in any one year of this cycle. The calculator estimates

    the total emissions occurring each year (thus allocating all emissions from land clearing to the year when they

    3 Data for carbon sequestration in the crop can be obtained from a number of different sources. The preferred

    option is to base them on direct measurements, but where the resources for obtaining these measurements are

    not available, modelled data may be used instead. Examples include the OPRODSIM and OPCABSIM models (refs

    11 and 15), which can use climate and soil data to generate an appropriate growth curve. Data from these

    models are used as examples in this spreadsheet, although other methodologies for calculating carbon

    sequestration will be incorporated as and when they become available. OPRODSIM and OPCABSIM produce

    annual values of standing biomass for the oil palms (above and below-ground), ground cover , frond piles and

    other litter ( shed frond bases and male inflorescences). The total biomass is converted to carbon using

    measured carbon contents, or in their absence an assumed carbon content of 45%. Sequestration is thencalculated as the difference between successive years in the total standing carbon, the sequestration in the first

    year being taken as equal to the total carbon in that year (this ignores the biomass at planting but that is small.)

    The authors of the spreadsheet are Laurence Chase, Ian Henson and Amir Abdul-Manan, with significant

    contributions from Fahmuddin Agus, Cecile Bessou, Llorenc Mila i Canals, and Mukesh Sharma.

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    lm oil

    cessing,

    its to be

    and for

    the other

    annual

    bsence of

    it is short-

    g, andt available

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    Note: The contents of the cells in the spreadsheets are colour coded as follows:

    Data inputs - user defined

    Data inputs - default values

    Links

    Calculations

    Some worksheets and individual cells are locked to prevent users from accidentally overwriting their con

    The sheets and cells highlighted in yellow contain data for a fictitious mill. The data in the highlighted cells s

    changes have been made from yellow to light blue:

    1 Start with the 'Mill' sheet, and enter the name of the mill and the year of the GHG evaluation (the audit y

    2 Go to the 'Land clearing' sheet, and start with the mineral soils for the mill's own crop. Enter the length o

    (provision is made for four), and update the formulae for the totals. Repeat for the peat soils for the mill'soutgrowers (provision is again made for four areas). Now enter the total area of palms planted each year (

    year (cleared area), separately for mineral and peat soils for the mill's own crop and its outgrowers.

    3 Go to the 'Fertilisers and N2O' sheet, add additional rows for any extra areas, update the formulae in the

    fertilisers applied (over 3yrs), separately for mineral and peat soils for the mill's own crop and its outgrowe

    conventional land application, and amend if necessary.

    4 Go to the 'Field fuel use' sheet, add additional rows for any extra areas, update the formulae for the total

    own crop and its outgrowers.

    5 Go to the Conservation Block seq sheet and enter the area of forest under protection, and the amount

    6 Go to the Peat emissions sheet, state whether the water table is actively managed, and give the depth o

    7 Go back to the 'Mill' sheet and enter the FFB throughput for the mill's own crop and its outgrowers; and t

    for the two years prior to the audit year. Define the type of POME digestion used for each of the 3yrs. Whe

    shell for use as a coal substitute; and for the export of electricity from the mill's steam turbines and metha

    electrical grid. The impact of the introduction of emission reduction strategies such as methane capture on

    value of the year of introduction instead of the 3yr average value.

    8 Go to the 'Default data' sheet and check that the data are appropriate for the mill being evaluated. Chan

    comments' sheet.

    9 Go to the 'Crop sequestration' sheet and check that the data are appropriate for the estate and outgrow

    but should be changed if more suitable data are available. Any changes must be identified and justified in t

    10 Go to the 'Synthesis' sheet for the results.

    Instructions for the use of the Calculat

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    tents.

    hould be changed as follows, changing the fill colour of cells where

    ear).

    the oil palm cycle. Add additional rows for any extra estates

    wn crop, and then for the mineral and peat soils for thelanted area), and the previous land use for the area cleared each

    summary table, then enter the transport distances and quantities of

    rs. Check that the EFB and POME calculations are appropriate i.e.

    s, then enter the total fuel used in the field (over 3yrs), for the mill's

    f carbon that is being sequestered in this area each year.

    f water table if known.

    he oer, ker and mill diesel use (over 3yrs). Enter the planted area

    re appropriate, add data for the kernel crusher; for the export of

    e gas engines outside the palm oil boundary eg to housing and the

    the GHG budget can be speeded up, when required, by using the

    es can be made, but must be identified and justified in the 'User

    r areas. The included data are taken from OPRODSIM/OPCABSIM,

    e 'User comments' sheet.

    r

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    Synthesis

    Name of mill: Mill X

    Year of evaluation: 2010

    Field emissions

    t CO2e t CO2e/ha t CO2e/t FFB t CO2e t CO2e/ha

    Land clearing 76,145 8.58 0.39 42,438 8.94

    Crop sequestration -79,001 -8.91 -0.40 -39,703 -8.37

    Fertilisers 7,278 0.82 0.04 2,079 0.44

    N2O 9,655 1.09 0.05 3,698 0.78

    Fuel 3,534 0.40 0.02 2,163 0.46

    Peat 12,012 1.35 0.06 0 0.00

    Conservation credit 0 0.00 0.00

    Total 29,623 3.34 0.15 10,675 2.25

    Total field emissions carried

    forwards 40,297

    Mill emissions tCO2e tCO2e/tFFB

    POME 36,828 0.14

    Diesel fuel 702 0.00

    Mill electricity credit -191 0.00

    POME electricity credit 0 0.00

    Shell credit -2,153 -0.01

    Total mill 35,186 0.13

    Total t CO2e in field and mill

    carried forwards 75,484 0.28

    Allocation:

    t CO2e/t CPO 1.09

    t CO2e/t PK 1.09

    Kernel crusher emissions

    t CO2e in PK from mill carriedforwards 14,610

    Crusher diesel fuel 120

    Total t CO2e from crusher

    carried forwards 14,729

    Allocation:

    t CO2e/t PKO 1.18

    t CO2e/t PKE 1.18

    Own crop Outgrowe

    This sheet takes the emissions from the seven sources that have been summarised elsewhere in th

    the sequestration of C in the standing crop. Provision is made in the budget for credits to be given

    and for the export of biomass energy. The resulting net emissions are allocated to CPO and PK, an

    product, for the mill's own crop and its outgrowers.

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    Summary

    Product

    tCO2e/t

    product

    CPO 1.09

    PK 1.09

    t CO2e/t FFB PKO 1.18

    0.59 PKE 1.18

    -0.55

    0.03

    0.05

    0.03 t CO2e

    0.00 Land cleari 118,583

    Crop seque -118,704

    0.15 Fertilisers 9,357

    N2O 13,353

    Field fuel 5,697

    Peat 12,012

    Conservati 0

    POME 36,828

    Mill fuel 702

    Mill credit -2,344

    Net emissi 75,484

    rs

    workbook, adds them together, then deducts

    or any sequestration of C in conserved forest,

    reported as t CO 2 e per ha and per t of palm

    -5,000

    0

    5,000

    10,000

    15,000

    20,000

    25,000

    30,000

    35,000

    40,000

    POME Diesel fuel Mill

    electricity

    POME

    electricity

    Shell credit T

    tCO2e

    Mill emissions

    -150,000

    -100,000

    -50,000

    0

    50,000

    100,000

    150,000

    tCO2e

    Emission sources/sinks

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    credit credit

    -100,000

    -80,000

    -60,000

    -40,000

    -20,000

    0

    20,000

    40,00060,000

    80,000

    100,000

    Landclearing

    Cropsequestration

    Fertilisers

    N2O

    Fuel

    Peat

    Conservationcredit

    Total

    Totalfieldemissions

    carriedforwards

    tCO2e

    Field emissions

    Own crop

    Outgrower

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    tal mill

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    Field emiss 29,623

    Field emiss 10,675

    Mill emissi 35,186

    Field emission

    (own crop)

    39.2%

    Field emission

    (outgrower)

    14.1%

    Mill emission

    46.6%

    Overall emissions

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    Mill

    Name of mill: Mill X

    Year of evaluation: 2010

    Mill assumptions

    tPOME/tFFB 0.5

    kgCH4/tPOME 12.36

    GWP of CH4kgCO2e/kg CH4 22.25

    tEFB/tFFB 0.22

    Mill data 2008 2009 2010 mean

    Own crop tFFB/yr 198,000 191,000 197,000 195,333

    Outgrower tFFB/yr 74,000 72,500 71,000 72,500

    Throughput tFFB/yr 272,000 263,500 268,000 267,833

    Own crop planted area ha 8,600 8,800 9,210 8,870

    Outgrower planted area ha 4,600 4,700 4,935 4,745

    oer% 21.0 20.5 21.0 20.8

    ker% 4.9 5.1 5.0 5.0

    Mill diesel l/yr 243,000 198,000 234,000 225,000

    Mill diesel t CO2e/yr (total) 702.0

    Mill diesel t CO2e/ha.yr (own crop) 0.06

    Mill diesel t CO2e/ha.yr (outgrower) 0.04

    POME t/yr 136,000 131,750 134,000 133,917

    CH4 t/yr (total) 1,681.0 1,628.4 1,656.2 1,655.2

    CH4t/ha.yr (own crop) 0.14 0.13 0.13 0.14

    CH4 t/ha.yr (outgrower) 0.10 0.10 0.09 0.09

    EFB t/yr 59,840 57,970 58,960 58,923

    PK shell export as coal substitute t 1,000 1,000 1,000 1,000

    Shell transport by road km 150 150 150

    Shell transport by sea km 0 0 0

    Shell credit t CO2e/yr (total) 2,153 2,153 2,153 2,153.2

    Shell credit tCO2e/ha.yr (own crop) 0.18

    Shell credit tCO2e/ha.yr (outgrower) 0.12

    Export of mill electricty to housing and grid

    kwh/yr 300,000 300,000 300,000

    Electricty credit tCO2e/yr 191 191 191 191.2

    Electricty credit tCO2e/ha.yr (own crop) 0.02

    Electricity credit tCO2e/ha.yr (outgrower) 0.01

    This sheet contains mill data (3yrs), calculates CPO and PK production (t/yr), and estimates methane productio

    tCO 2 e/ha/yr. Provision is made for a kernel crushing plant, for the capture of methane for flaring or the gener

    a source of energy, and for the export of surplus electricity produced from biomass in the mill boiler and from

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    Methane assumptions

    D=conventional Digestion, E=diverted to Electricity, F=Flared

    Treatment %ges 2008 2009 2010

    D 100 100 100

    E 0 0 0

    F 0 0 0

    Conversion of methane to electricity

    CH4lost from digestion % 7.8

    CH4from digestion diverted to flare % 15

    CH4lost in flare % 12

    CH4diverted to energy % 78.4

    CH4 lost in gas motor % 1.2

    Total CH4 lost to atmosphere % 10.4

    Gas motor efficiency % 40

    CH4 converted to electricity % 31.3

    Lower Heating Value LHV MJ/kg CH4 45.1

    Electricity emission co-efficient kg CO2e/MJ 0.177

    % electricity generated from methane

    exported to housing and the electrical grid 100 100 100

    Flaring of methane

    CH4lost from digestion % 7.8

    CH4lost in flare % 12

    CH4 lost to atmosphere % 18.9

    Methane emissions tCO2e 2008 2009 2010 mean

    D 37401.4 36232.6 36851.3 36828.4

    E 0.0 0.0 0.0 0.0

    F 0.0 0.0 0.0 0.0

    Total CH4emissions tCO2e 37401.4 36232.6 36851.3 36828.4

    Methane electricity credit tCO2e 0.0 0.0 0.0 0.0

    Are kernel crusher calculations required? (Y or

    N) YKernel Crusher 2008 2009 2010 mean

    PK processed t/yr 13,328.0 13,438.5 13,400.0 13,388.8

    PKO% 41.2 41.6 41.5 41.4

    PKE% 51.3 52.1 51.8 51.7

    Crusher fuel l/yr 40,000 38,000 37,000 38,333.3

    PKOt 5,491 5,590 5,561 5,547.5

    PKEt 6,837 7,001 6,941 6,926.6

    Embedded emissions tCO2e/yr 14,606.6

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    Fuel emissions tCO2e/yr 119.6

    Total emissions tCO2e/yr 14,726.2

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    tFFB/ha tCPO/ha tCPO/yr tPK/ha tPK/yr

    22.0 4.59 40,694 1.10 9,767

    15.3 3.18 15,104 0.76 3,625

    55,799 13,392

    n from POME and fuel use in the mill as

    ation of electricity, for the export of surplus shell as

    ethane.

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    Land clearing

    Own crop (mineral soils)

    Planted area

    Crop rotation length yrs 25

    Planting year 1 2 3 4 5 6 7

    Calendar year 2010 2009 2008 2007 2006 2005 2004

    Estate 1 200 150 150 170 120 160 140

    Estate 2 180 120 160 175 110 130 0

    Estate 3 75 95 120 95 165 160 150

    Estate 4

    ha planted 455 365 430 440 395 450 290

    Own crop emissions

    Previous land use

    Standing crop tCO2e/ha:

    Oil palm 211

    Primary forest 825

    Logged forest 319

    Grassland 18

    Rubber 227

    Cocoa 257Coconut 275

    Food crops 31

    Secondary regrowth 175

    Previous land use ha (mineral soils) - cleared area

    Estate 1

    Oil Palm 200 150 150 170 120 160 140

    Primary forest 0 0 0 0 0 0 0

    Logged forest 0 0 0 0 0 0 0

    Grassland 0 0 0 0 0 0 0

    Rubber 0 0 0 0 0 0 0

    Cocoa 0 0 0 0 0 0 0

    Coconut 0 0 0 0 0 0 0

    Arable crops 0 0 0 0 0 0 0

    Secondary regrowth 0 0 0 0 0 0 0

    Estate 2

    Oil Palm 180 120 160 175 110 130 0

    Primary forest 0 0 0 0 0 0 0

    This sheet contains the planted areas, and areas of the different forms of land use cleared each year of the

    mineral and peat soils. (Peat is defined as soil with a surface layer of organic material at least 50 cm deep,

    peat block if it contains at least 50% peat by area.) The sheet calculates the total CO 2 emissions from the

    over the crop cycle.

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    Logged forest 0 0 0 0 0 0 0

    Grassland 0 0 0 0 0 0 0

    Rubber 0 0 0 0 0 0 0

    Cocoa 0 0 0 0 0 0 0

    Coconut 0 0 0 0 0 0 0

    Arable crops 0 0 0 0 0 0 0

    Secondary regrowth 0 0 0 0 0 0 0Estate 3

    Oil Palm 75 95 120 95 165 160 150

    Primary forest 0 0 0 0 0 0 0

    Logged forest 0 0 0 0 0 0 0

    Grassland 0 0 0 0 0 0 0

    Rubber 0 0 0 0 0 0 0

    Cocoa 0 0 0 0 0 0 0

    Coconut 0 0 0 0 0 0 0

    Arable crops 0 0 0 0 0 0 0

    Secondary regrowth 0 0 0 0 0 0 0

    Estate 4

    Oil Palm

    Primary forest

    Logged forest

    Grassland

    Rubber

    Cocoa

    Coconut

    Arable crops

    Secondary regrowth

    Total estatesOil Palm 455 365 430 440 395 450 290

    Primary forest 0 0 0 0 0 0 0

    Logged forest 0 0 0 0 0 0 0

    Grassland 0 0 0 0 0 0 0

    Rubber 0 0 0 0 0 0 0

    Cocoa 0 0 0 0 0 0 0

    Coconut 0 0 0 0 0 0 0

    Arable crops 0 0 0 0 0 0 0

    Secondary regrowth 0 0 0 0 0 0 0

    Sum 455 365 430 440 395 450 290

    Emissions from cleared biomass

    at beginning of crop cycle

    tCO2e/planting year 95,843 76,885 90,577 92,683 83,204 94,790 61,087

    Own crop (peat soils)

    Planted area

    Crop rotation length yrs 20

    Planting year 1 2 3 4 5 6 7

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    Calendar year 2010 2009 2008 2007 2006 2005 2004

    Estate 1 0 10 15 0 0 0 0

    Estate 2 0 0 0 0 0 0 0

    Estate 3 0 0 0 0 0 0 0

    Estate 4

    ha planted 0 10 15 0 0 0 0

    Estate emissions

    Previous land use

    Standing crop tCO2e/ha:

    Oil palm 194

    Peat forest 319

    Food crops 31

    Secondary regrowth 175

    Previous land use ha (peat soils) - cleared area

    Estate 1

    Oil Palm 0 10 15 0 0 0 0

    Peat forest 0 0 0 0 0 0 0

    Arable crops 0 0 0 0 0 0 0

    Secondary regrowth 0 0 0 0 0 0 0

    Estate 2

    Oil Palm 0 0 0 0 0 0 0

    Peat forest 0 0 0 0 0 0 0

    Arable crops 0 0 0 0 0 0 0

    Secondary regrowth 0 0 0 0 0 0 0

    Estate 3

    Oil Palm 0 0 0 0 0 0 0Peat forest 0 0 0 0 0 0 0

    Arable crops 0 0 0 0 0 0 0

    Secondary regrowth 0 0 0 0 0 0 0

    Estate 4

    Oil Palm

    Peat forest

    Arable crops

    Secondary regrowth

    Total estates

    Oil Palm 0 10 15 0 0 0 0

    Peat forest 0 0 0 0 0 0 0

    Arable crops 0 0 0 0 0 0 0

    Secondary regrowth 0 0 0 0 0 0 0

    Sum 0 10 15 0 0 0 0

    Emissions from cleared biomass

    at beginning of crop cycle

    tCO2e/planting year 0 1,941 2,911 0 0 0 0

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    Outgrowers (mineral soils)

    Planted area

    Crop rotation length yrs 27

    Year 1 2 3 4 5 6 7

    Calendar year 2010 2009 2008 2007 2006 2005 2004Area 1 100 75 75 120 100 85 135

    Area 2 75 125 150 125 125 140 135

    Area 3

    Area 4

    ha planted 175 200 225 245 225 225 270

    Outgrower emissions

    Previous land use

    Standing crop tCO2e/ha:

    Oil Palm 198

    Logged forest 319

    Grassland 18

    Rubber 227

    Cocoa 257

    Food crops 31

    Secondary regrowth 175

    Previous land use ha (mineral soils) - cleared area

    Area 1

    Oil Palm 0 0 0 0 0 0 0

    Primary forest 0 0 0 0 0 0 0Logged forest 0 0 0 0 0 0 0

    Grassland 0 0 0 0 0 0 0

    Rubber 100 75 75 120 100 85 135

    Cocoa 0 0 0 0 0 0 0

    Arable crops 0 0 0 0 0 0 0

    Secondary regrowth 0 0 0 0 0 0 0

    Area 2

    Oil Palm 75 125 150 125 0 0 0

    Primary forest 0 0 0 0 0 0 0

    Logged forest 0 0 0 0 0 0 0

    Grassland 0 0 0 0 0 0 0

    Rubber 0 0 0 0 125 140 135

    Cocoa 0 0 0 0 0 0 0

    Arable crops 0 0 0 0 0 0 0

    Secondary regrowth 0 0 0 0 0 0 0

    Area 3

    Oil Palm

    Primary forest

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    Logged forest

    Grassland

    Rubber

    Cocoa

    Arable crops

    Secondary regrowth

    Area 4Oil Palm

    Primary forest

    Logged forest

    Grassland

    Rubber

    Cocoa

    Arable crops

    Secondary regrowth

    Total outgrower areas

    Oil Palm 75 125 150 125 0 0 0

    Primary forest 0 0 0 0 0 0 0

    Logged forest 0 0 0 0 0 0 0

    Grassland 0 0 0 0 0 0 0

    Rubber 100 75 75 120 225 225 270

    Cocoa 0 0 0 0 0 0 0

    Arable crops 0 0 0 0 0 0 0

    Secondary regrowth 0 0 0 0 0 0 0

    Sum 175 200 225 245 225 225 270

    Emissions from cleared biomass

    at beginning of crop cycle

    tCO2e/planting year 37,568 41,774 46,719 52,004 51,150 51,150 61,380

    Outgrowers (peat soils)

    Planted area

    Crop rotation length yrs 22

    Year 1 2 3 4 5 6 7

    Calendar year 2010 2009 2008 2007 2006 2005 2004

    Area 1 0 0 0 0 0 0 0

    Area 2 0 0 0 0 0 0 0

    Area 3

    Area 4

    ha planted 0 0 0 0 0 0 0

    Outgrower emissions

    Previous land use

    Standing crop tCO2e/ha:

    Oil Palm 188

    Peat forest 319

    Food crops 31

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    Secondary regrowth 175

    Previous land use ha (peat soils) - cleared area

    Area 1

    Oil Palm 0 0 0 0 0 0 0

    Peat forest 0 0 0 0 0 0 0

    Arable crops 0 0 0 0 0 0 0Secondary regrowth 0 0 0 0 0 0 0

    Area 2

    Oil Palm 0 0 0 0 0 0 0

    Peat forest 0 0 0 0 0 0 0

    Arable crops 0 0 0 0 0 0 0

    Secondary regrowth 0 0 0 0 0 0 0

    Area 3

    Oil Palm

    Peat forest

    Arable crops

    Secondary regrowth

    Area 4

    Oil Palm

    Peat forest

    Arable crops

    Secondary regrowth

    Total outgrower areas

    Oil Palm 0 0 0 0 0 0 0

    Peat forest 0 0 0 0 0 0 0

    Arable crops 0 0 0 0 0 0 0

    Secondary regrowth 0 0 0 0 0 0 0Sum 0 0 0 0 0 0 0

    Emissions from cleared biomass

    at beginning of crop cycle

    tCO2e/planting year 0 0 0 0 0 0 0

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    8 9 10 11 12 13 14 15 16 17 18 19 20

    2003 2002 2001 2000 1999 1998 1997 1996 1995 1994 1993 1992 1991

    0 200 135 140 120 75 95 25 55 100 100 120 130

    65 175 165 120 0 175 130 50 80 75 120 160 110

    55 210 210 165 100 95 170 125 90 85 75 120 95

    120 585 510 425 220 345 395 200 225 260 295 400 335

    0 200 135 140 120 75 95 25 55 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 50 120 130

    0 0 0 0 0 0 0 0 0 100 50 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    65 175 165 120 0 175 130 50 80 75 120 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    crop cycle, separately recorded for

    and an oil palm block is classified as a

    leared biomass as tCO 2/ha/yr, averaged

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    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 160 110

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    55 210 210 165 100 95 170 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 125 90 85 0 0 0

    0 0 0 0 0 0 0 0 0 0 75 120 95

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    120 585 510 425 220 345 395 75 135 75 120 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 125 90 85 50 120 130

    0 0 0 0 0 0 0 0 0 100 125 120 95

    0 0 0 0 0 0 0 0 0 0 0 160 110

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    120 585 510 425 220 345 395 200 225 260 295 400 335

    25,277 123,227 107,429 89,524 46,342 72,672 83,204 55,673 57,147 44,747 43,519 76,853 68,218

    8 9 10 11 12 13 14 15 16 17 18 19 20

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    2003 2002 2001 2000 1999 1998 1997 1996 1995 1994 1993 1992 1991

    0 0 0 15 30 0 0 50 45 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 15 30 0 0 50 45 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 15 30 0 0 50 45 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 15 30 0 0 50 45 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 15 30 0 0 50 45 0 0 0 0

    0 0 0 4,785 9,570 0 0 15,950 14,355 0 0 0 0

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    8 9 10 11 12 13 14 15 16 17 18 19 20

    2003 2002 2001 2000 1999 1998 1997 1996 1995 1994 1993 1992 1991140 150 140 95 115 140 125 165 145 0 0 0 0

    75 110 155 95 110 75 110 85 140 135 80 95 100

    215 260 295 190 225 215 235 250 285 135 80 95 100

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    140 150 140 95 115 140 0 0 0 0 0 0 0

    0 0 0 0 0 0 125 165 145 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    75 110 155 95 110 75 110 85 140 135 80 95 100

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

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    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    215 260 295 190 225 215 110 85 140 135 80 95 100

    0 0 0 0 0 0 125 165 145 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    215 260 295 190 225 215 235 250 285 135 80 95 100

    48,877 59,107 67,063 43,193 51,150 48,877 57,090 61,673 69,043 30,690 18,187 21,597 22,733

    8 9 10 11 12 13 14 15 16 17 18 19 20

    2003 2002 2001 2000 1999 1998 1997 1996 1995 1994 1993 1992 1991

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

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    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0

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    21 22 23 24 25 26 27 28 29 30 Sum

    1990 1989 1988 1987 1986 1985 1984 1983 1982 1981

    100 100 100 125 125 130 0 0 0 0 3,065

    75 40 135 120 110 110 75 0 0 0 2,965

    85 95 75 100 110 95 0 0 0 0 3,015

    0

    260 235 310 345 345 335 75 0 0 0 9,045

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    50 50 50 50 50 130 0 0 0 0

    50 50 50 75 75 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

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    0 0 0 0 110 110 75 0 0 0

    0 40 135 120 0 0 0 0 0 0

    75 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    85 0 0 0 0 0 0 0 0 0

    0 95 75 100 110 95 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    50 50 50 50 160 240 75 0 0 0

    135 90 185 195 75 0 0 0 0 0

    75 95 75 100 110 95 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    260 235 310 345 345 335 75 0 0 0 total tCO2e

    35,475 39,197 36,392 42,258 77,422 98,157 23,925 0 0 0 1,841,727

    21 22 23 24 25 26 27 28 29 30 Sum

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    1990 1989 1988 1987 1986 1985 1984 1983 1982 1981

    0 0 0 0 0 0 0 0 0 0 165

    0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0

    0

    0 0 0 0 0 0 0 0 0 0 165

    Total own crop area ha: 9,210

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 total tCO2e

    0 0 0 0 0 0 0 0 0 0 49,512

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    Total own crop land clearing emissions mineral + peat tCO2e/ha.yr:

    t CO2e/yr:

    21 22 23 24 25 26 27 28 29 30 Sum

    1990 1989 1988 1987 1986 1985 1984 1983 1982 19810 0 0 0 0 0 0 0 0 0 1,905

    110 140 120 70 75 80 95 100 0 0 3,030

    110 140 120 70 75 80 95 100 0 0 4,935

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 80 95 100 0 0

    0 0 0 0 0 0 0 0 0 0

    110 140 120 70 75 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

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    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 80 95 100 0 0

    0 0 0 0 0 0 0 0 0 0

    110 140 120 70 75 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    110 140 120 70 75 80 95 100 0 0 total tCO2e

    25,007 31,827 27,280 15,913 17,050 25,520 30,305 31,900 0 0 1,145,826

    21 22 23 24 25 26 27 28 29 30 Sum

    1990 1989 1988 1987 1986 1985 1984 1983 1982 1981

    0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0

    Total outgrower area ha: 4,935

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    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 0 0 total tCO2e

    0 0 0 0 0 0 0 0 0 0 0

    Total outgrower land clearing emissions mineral + peat tCO2e/ha.yr:

    t CO2e/yr:

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    tCO2e/yr

    73,669

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    tCO2e/yr

    2,476

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    8.27

    76,145

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    tCO2e/yr

    42,438

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    tCO2e/yr

    0.00

    8.60

    42,438

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    Fertilisers and N2O

    Local port to mill km 50

    Fertilisers

    Road

    transport Material Total

    Source to

    local port

    km kgCO2e/t kgCO2e/t kgCO2e/t kgCO2e/t

    AN 4,000 71.1 31.2 2,380 2,482.3

    SOA 4,000 71.1 31.2 340 442.3DAP 4,000 71.1 31.2 460 562.3

    Urea 4,000 71.1 31.2 1,340 1,442.3

    AC 4,000 71.1 31.2 1,040 1,142.3

    Kieserite 4,000 71.1 31.2 200 302.3

    MOP 4,000 71.1 31.2 200 302.3

    GRP 4,000 71.1 31.2 44 146.3

    TSP 4,000 71.1 31.2 170 272.3

    GML 4,000 71.1 31.2 547 649.3

    Fertiliser programmes

    Own crop (mineral soil) Fertiliser t

    Year 2008 2009 2010

    Estate 1

    AN 650 450 520

    SOA 840 800 0

    DAP 0 0 0

    Urea 0 0 450

    AC 0 0 0

    Kieserite 495 430 510

    MOP 1,300 1,350 1,400

    GRP 475 425 480TSP 0 0 0

    GML 0 0 0

    Estate 2

    AN 625 500 500

    SOA 800 850 0

    DAP 0 0 0

    Urea 0 0 425

    AC 0 0 0

    Sea transport

    This sheet contains fertiliser data for the mill's own crop and its outgrowers (3yrs), and estimates the

    transport and use of this fertiliser as tCO 2 e/ha/yr. It also estimates the N 2 O produced from the fiel

    (3yrs) and IPCC defaults for direct and indirect production of N 2 O; and from the field application of E

    added together as tCO 2 e/ha/yr.

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    Kieserite 500 450 500

    MOP 1,200 1,400 1,350

    GRP 400 435 460

    TSP 0 0 0

    GML 0 0 0

    Estate 3

    AN 700 480 450SOA 750 825 0

    DAP 0 0 0

    Urea 0 0 480

    AC 0 0 0

    Kieserite 470 490 520

    MOP 1,230 1,350 1,200

    GRP 420 450 435

    TSP 0 0 0

    GML 0 0 0

    Estate 4

    AN

    SOA

    DAP

    Urea

    AC

    Kieserite

    MOP

    GRP

    TSP

    GML

    Mean

    Own crop (mineral soils) summary 2008 2009 2010 t/yr tCO2e/yr

    AN 1,975 1,430 1,470 1,625.0 4,033.7

    SOA 2,390 2,475 0 1,621.7 717.2

    DAP 0 0 0 0.0 0.0

    Urea 0 0 1,355 451.7 651.4

    AC 0 0 0 0.0 0.0

    Kieserite 1,465 1,370 1,530 1,455.0 439.8

    MOP 3,730 4,100 3,950 3,926.7 1,187.0

    GRP 1,295 1,310 1,375 1,326.7 194.1TSP 0 0 0 0.0 0.0

    GML 0 0 0 0.0 0.0

    tCO2e/yr

    Mineral soil total 7,223.2

    Own crop (peat soils) Fertiliser t

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    Year 2008 2009 2010

    Estate 1

    AN 0 0 0

    SOA 60 65 65

    DAP 0 0 0

    Urea 0 0 0

    AC 0 0 0Kieserite 0 0 0

    MOP 85 90 90

    GRP 0 0 0

    TSP 0 0 0

    GML 0 0 0

    Estate 2

    AN 0 0 0

    SOA 0 0 0

    DAP 0 0 0

    Urea 0 0 0

    AC 0 0 0

    Kieserite 0 0 0

    MOP 0 0 0

    GRP 0 0 0

    TSP 0 0 0

    GML 0 0 0

    Estate 3

    AN 0 0 0

    SOA 0 0 0

    DAP 0 0 0

    Urea 0 0 0AC 0 0 0

    Kieserite 0 0 0

    MOP 0 0 0

    GRP 0 0 0

    TSP 0 0 0

    GML 0 0 0

    Estate 4

    AN

    SOA

    DAP

    Urea

    AC

    Kieserite

    MOP

    GRP

    TSP

    GML

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    Mean

    Own crop (peat soils) summary 2008 2009 2010 t/yr tCO2e/yr

    AN 0 0 0 0.0 0.0

    SOA 60 65 65 63.3 28.0

    DAP 0 0 0 0.0 0.0

    Urea 0 0 0 0.0 0.0

    AC 0 0 0 0.0 0.0

    Kieserite 0 0 0 0.0 0.0

    MOP 85 90 90 88.3 26.7

    GRP 0 0 0 0.0 0.0

    TSP 0 0 0 0.0 0.0

    GML 0 0 0 0.0 0.0

    tCO2e/yr

    Peat soil total 54.7

    Mineral + peat total 7,277.9

    Outgrowers (mineral soils) Fertiliser t

    Year 2008 2009 2010

    Area 1

    AN 0 0 0

    SOA 0 0 0

    DAP 0 0 0

    Urea 400 460 430

    AC 0 0 0

    Kieserite 0 0 0

    MOP 275 300 250

    GRP 0 0 0

    TSP 0 0 0

    GML 0 0 0

    Area 2

    AN 0 0 0

    SOA 0 0 0

    DAP 0 0 0

    Urea 715 740 750

    AC 0 0 0

    Kieserite 0 0 0MOP 820 850 840

    GRP 410 450 420

    TSP 0 0 0

    GML 0 0 0

    Area 3

    AN

    SOA

    DAP

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    Urea

    AC

    Kieserite

    MOP

    GRP

    TSP

    GMLArea 4

    AN

    SOA

    DAP

    Urea

    AC

    Kieserite

    MOP

    GRP

    TSP

    GML

    Mean

    Outgrowers (mineral soils) summary 2008 2009 2010 t/yr tCO2e/yr

    AN 0 0 0 0.0 0.0

    SOA 0 0 0 0.0 0.0

    DAP 0 0 0 0.0 0.0

    Urea 1,115 1,200 1,180 1,165.0 1,680.3

    AC 0 0 0 0.0 0.0

    Kieserite 0 0 0 0.0 0.0

    MOP 1,095 1,150 1,090 1,111.7 336.0

    GRP 410 450 420 426.7 62.4

    TSP 0 0 0 0.0 0.0

    GML 0 0 0 0.0 0.0

    tCO2e/yr

    Mineral soil total: 2,078.7

    Outgrowers (peat soils) Fertiliser t

    Year 2008 2009 2010Area 1

    AN 0 0 0

    SOA 0 0 0

    DAP 0 0 0

    Urea 0 0 0

    AC 0 0 0

    Kieserite 0 0 0

    MOP 0 0 0

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    GRP 0 0 0

    TSP 0 0 0

    GML 0 0 0

    Area 2

    AN 0 0 0

    SOA 0 0 0

    DAP 0 0 0Urea 0 0 0

    Kieserite 0 0 0

    AC 0 0 0

    MOP 0 0 0

    GRP 0 0 0

    TSP 0 0 0

    GML 0 0 0

    Area 3

    AN

    SOA

    DAP

    Urea

    AC

    Kieserite

    MOP

    GRP

    TSP

    GML

    Area 4

    AN

    SOADAP

    Urea

    AC

    Kieserite

    MOP

    GRP

    TSP

    GML

    Mean

    Outgrowers (peat soils) summary 2008 2009 2010 t/yr tCO2e/yr

    AN 0 0 0 0.0 0.0

    SOA 0 0 0 0.0 0.0

    DAP 0 0 0 0.0 0.0

    Urea 0 0 0 0.0 0.0

    AC 0 0 0 0.0 0.0

    Kieserite 0 0 0 0.0 0.0

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    MOP 0 0 0 0.0 0.0

    GRP 0 0 0 0.0 0.0

    TSP 0 0 0 0.0 0.0

    GML 0 0 0 0.0 0.0

    tCO2e/yrPeat soil total: 0.0

    Mineral + peat total: 2,078.7

    POME 2008 2009 2010 mean

    Mill POME t 136,000 131,750 134,000 133,917

    Mill estate area ha 8,600 8,800 9,210 8,870

    POME t/estate ha 15.1

    app'd N in POME kg/estate ha 6.8

    Direct N2O loss kg/estate ha 0.11

    Indirect N2O loss kg/estate ha 0.05total N2O kg/ha from POME 0.15

    total N2O tCO2e/ha from POME 0.05

    EFB

    Year 2008 2009 2010 mean

    Annual production of EFB, t 59,840 57,970 58,960 58,923

    Own crop area ha 8,600 8,800 9,210 8,870

    EFB t/own crop area ha 6.6

    app'd N in EFB kg/own crop area ha 21.3

    Direct N2O loss kg/own crop area ha 0.33Indirect N2O loss kg/own crop area ha 0.14

    total N2O kg/ha from EFB 0.48

    total N2O tCO2e/ha from EFB 0.14

    N2O summary

    Own crop 2008 2009 2010 mean

    Fertiliser tCO2e/ha 0.90

    EFB tCO2e/ha 0.14

    POME tCO2e/ha 0.05

    Total N2O tCO2e/ha 1.09

    Total N2O tCO2e/yr 9,655.0

    Outgrowers 2008 2009 2010 mean

    Fertiliser tCO2e/ha 0.78

    EFB tCO2e/ha 0 0 0 0.00

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    POME tCO2e/ha 0 0 0 0.00

    Total N2O tCO2e/ha 0.78

    Total N2O tCO2e/yr 3,698.2

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    total CO 2 e produced from the manufacture,

    application of fertilisers, using fertiliser data

    FB and POME. The N 2 O from the three sources is

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    N2O

    tCO2e/yr

    3,295.8

    2,031.5

    0.0

    1,433.8

    0.0

    tCO2e/yr

    6,761.0

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    N2O

    tCO2e/yr

    tCO2e/ha tCO2e/yr tCO2e/ha

    1,235.2

    0.82 7,996.2 0.90

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    N2O

    tCO2e/yr

    0.0

    0.0

    0.0

    3,698.2

    0.0

    tCO2e/yr

    3,698.2

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    N2O

    tCO2e/yr

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    tCO2e/ha tCO2e/yr tCO2e/ha0.0

    0.44 3,698.2 0.78

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    Field fuel use

    CO2e assumptions

    Diesel kg CO2e/l 3.12

    Own crop fuel consumption l/yr 2008 2009 2010 mean

    Estate 1 375,000 390,000 400,000

    Estate 2 340,000 356,000 390,000

    Estate 3 400,000 360,000 387,000

    Estate 4

    Total fuel l/yr 1,115,000 1,106,000 1,177,000 1,132,667

    Total own crop fuel l/ha 129.7 125.7 127.8 127.71

    Total tCO2e/ha 0.40 0.39 0.40 0.40

    Total tCO2e/yr 3,533.9

    Outgrower fuel consumption l/yr 2008 2009 2010 mean

    Area 1 360,000 345,000 390,000

    Area 2 340,000 320,000 325,000

    Area 3

    Area 4

    Total outgrower fuel l/yr 700,000 665,000 715,000 693,333

    Total outgrower fuel l/ha 152.2 141.5 144.9 146.18

    Total tCO2e/ha 0.47 0.44 0.45 0.46

    Total tCO2e/yr 2,163.2

    This sheet contains the fuel (diesel and petrol) used in the field (3yrs), including the transport of the crop from t

    the mill, transport of workers and materials, operation of machinery such as fertiliser spreaders and pumps, an

    infrastructure such as roads and drains, for the mill's own crop and its outgrowers. Fuel used by contractors m

    Emissions are calculated as CO 2e/ha/yr.

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    he growing areas to

    d maintenance of

    st also be included.

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    Crop sequestration

    Own crop

    Planting year 1 2 3 4 5 6 7

    Area planted ha 455 375 445 440 395 450 290

    Own crop sequestration

    Crop sequestration tCO2e/ha 26.31 5.20 14.22 11.21 9.88 9.56 8.94

    Cumulative sequestration tCO2e/ha 26.31 31.51 45.73 56.94 66.82 76.39 85.33

    tCO2e/planting year 11,971 1,949 6,330 4,934 3,902 4,303 2,592

    Outgrowers

    Planting year 1 2 3 4 5 6 7

    Area planted ha 175 200 225 245 225 225 270

    Outgrower sequestration

    Crop sequestration tCO2e/ha 24.80 6.82 12.13 9.60 8.58 8.51 8.05

    Cumulative sequestration tCO2e/ha 24.80 31.62 43.76 53.36 61.93 70.45 78.50

    tCO2e/planting year 4,341 1,364 2,730 2,351 1,930 1,915 2,175

    Source data for crop sequestration

    Vigorous growth

    Planting year 1 2 3 4 5 6 7

    Biomass t/ha:

    Palms, including roots 4.83 9.46 15.99 22.70 29.05 35.05 40.98

    Ground cover 11.12 9.62 7.60 6.16 5.27 4.76 4.28

    Frond piles 0.00 0.00 4.08 5.57 6.07 6.35 6.30

    Palm litter (male inflorences and frond

    bases) 0.00 0.02 0.04 0.07 0.10 0.13 0.16Total biomass t/ha 15.95 19.10 27.72 34.51 40.50 46.29 51.71

    Crop sequestration t biomass/ha.yr 15.95 3.15 8.62 6.80 5.99 5.80 5.42

    Crop sequestration tCO2e/ha.yr 26.31 5.20 14.22 11.21 9.88 9.56 8.94

    Average growth

    Planting year 1 2 3 4 5 6 7

    Biomass t/ha:

    Palms, including roots 4.46 8.28 13.80 19.72 25.48 31.06 36.63

    This sheet takes palm areas from 'Land clearing', and yearly sequestration data from direct measurements

    refs 11 and 15). It then estimates sequestered carbon as an average figure for the crop cycle in t CO 2 e/ha/

    examples in this sheet. Other methodologies and data will be included as and when they become available.

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    Ground cover 10.57 10.87 9.69 8.50 7.57 6.93 6.25

    Frond piles 0.00 0.00 2.98 4.04 4.38 4.57 4.52

    Palm litter (male inflorences and frond

    bases) 0.00 0.02 0.05 0.08 0.11 0.14 0.17

    Total biomass t/ha 15.03 19.17 26.52 32.34 37.54 42.69 47.58

    Crop sequestration t biomass/ha.yr 15.03 4.13 7.35 5.82 5.20 5.16 4.88

    Crop sequestration tCO2e/ha.yr 24.80 6.82 12.13 9.60 8.58 8.51 8.05

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    8 9 10 11 12 13 14 15 16 17 18 19 20

    120 585 510 440 250 345 395 250 270 260 295 400 335

    10.04 10.25 9.87 9.65 9.40 9.12 8.74 8.32 7.84 7.32 6.69 6.07 5.43

    95.36 105.61 115.49 125.14 134.53 143.66 152.39 160.71 168.56 175.88 182.57 188.64 194.07

    1,204 5,997 5,035 4,246 2,350 3,147 3,450 2,080 2,118 1,904 1,974 2,426 1,819

    8 9 10 11 12 13 14 15 16 17 18 19 20

    215 260 295 190 225 215 235 250 285 135 80 95 100

    8.96 9.18 8.98 8.84 8.69 8.46 8.15 7.81 7.38 6.92 6.38 5.82 5.21

    87.46 96.64 105.62 114.46 123.15 131.61 139.76 147.58 154.96 161.88 168.27 174.08 179.29

    1,926 2,387 2,649 1,680 1 ,955 1,819 1,916 1,953 2,104 934 511 553 521

    8 9 10 11 12 13 14 15 16 17 18 19 20

    47.00 52.92 58.69 64.32 69.76 75.00 79.98 84.69 89.10 93.19 96.90 100.24 103.21

    3.93 3.66 3.46 3.30 3.17 3.07 2.98 2.91 2.85 2.80 2.76 2.73 2.71

    6.42 6.58 6.73 6.89 7.05 7.22 7.39 7.56 7.74 7.90 8.06 8.21 8.33

    0.45 0.84 1.10 1.33 1.55 1.78 2.01 2.24 2.47 2.70 2.92 3.15 3.3657.79 64.01 69.99 75.84 81.54 87.06 92.36 97.40 102.16 106.59 110.65 114.33 117.62

    6.08 6.21 5.98 5.85 5.70 5.53 5.29 5.04 4.75 4.44 4.06 3.68 3.29

    10.04 10.25 9.87 9.65 9.40 9.12 8.74 8.32 7.84 7.32 6.69 6.07 5.43

    8 9 10 11 12 13 14 15 16 17 18 19 20

    42.30 47.90 53.40 58.78 64.01 69.05 73.86 78.43 82.71 86.69 90.33 93.62 96.54

    the preferred option) or from growth models (such as described in

    r. Data from the models described in refs 11 and 15 are used as

    ata should always be taken from the best available source.

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    5.70 5.24 4.86 4.54 4.27 4.03 3.83 3.66 3.51 3.39 3.28 3.19 3.12

    4.61 4.74 4.86 4.99 5.12 5.26 5.41 5.56 5.71 5.86 6.01 6.15 6.27

    0.39 0.69 0.89 1.07 1.24 1.42 1.61 1.79 1.98 2.17 2.36 2.55 2.73

    53.01 58.57 64.01 69.37 74.64 79.76 84.70 89.44 93.92 98.11 101.98 105.50 108.66

    5.43 5.56 5.44 5.36 5.27 5.13 4.94 4.74 4.48 4.20 3.87 3.53 3.16

    8.96 9.18 8.98 8.84 8.69 8.46 8.15 7.81 7.38 6.92 6.38 5.82 5.21

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    21 22 23 24 25 26 27 28 29 30 sum

    260 235 310 345 345 335 75 0 0 0 9210

    4.72 3.96 3.33 2.63 1.94 1.33 0.75 0.29 -0.13 -0.46

    198.79 202.75 206.08 208.71 210.64 211.98 212.72 213.01 212.88 212.42 sum tCO2e/ha.yr

    1,228 930 1,031 907 668 447 56 0 0 0 79,001 8.58

    21 22 23 24 25 26 27 28 29 30 sum

    110 140 120 70 75 80 95 100 0 0 4935

    4.59 3.92 3.27 2.60 1.98 1.36 0.79 0.30 -0.19 -0.53

    183.88 187.80 191.07 193.67 195.64 197.01 197.79 198.09 197.90 197.37 sum tCO2e/ha.yr

    505 548 392 182 148 109 75 30 0 0 39,703 8.05

    21 22 23 24 25 26 27 28 29 30

    105.77 107.89 109.65 111.01 111.97 112.58 112.84 112.82 112.53 112.01

    2.69 2.68 2.67 2.67 2.66 2.66 2.65 2.63 2.61 2.57

    8.44 8.54 8.61 8.67 8.72 8.77 8.81 8.87 8.95 9.07

    3.57 3.77 3.96 4.14 4.31 4.47 4.62 4.78 4.93 5.09120.48 122.88 124.90 126.49 127.66 128.47 128.92 129.10 129.02 128.74

    2.86 2.40 2.02 1.59 1.17 0.81 0.45 0.17 -0.08 -0.28

    4.72 3.96 3.33 2.63 1.94 1.33 0.75 0.29 -0.13 -0.46

    21 22 23 24 25 26 27 28 29 30

    99.09 101.24 103.01 104.39 105.40 106.05 106.35 106.35 106.06 105.53

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    3.06 3.00 2.96 2.92 2.89 2.85 2.82 2.78 2.73 2.67

    6.39 6.49 6.58 6.65 6.72 6.79 6.85 6.93 7.01 7.13

    2.91 3.08 3.25 3.41 3.56 3.71 3.85 3.99 4.14 4.29

    111.44 113.82 115.80 117.38 118.57 119.40 119.87 120.05 119.94 119.62

    2.78 2.37 1.98 1.58 1.20 0.82 0.48 0.18 -0.12 -0.32

    4.59 3.92 3.27 2.60 1.98 1.36 0.79 0.30 -0.19 -0.53

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    Conservation Block sequestration

    0

    0

    0

    0

    Area of Conservation

    Blocks ha:

    Mean Cseq in

    Conservation Blocks

    tCO2e/ha.yr

    Cseq in Conservation

    Blocks allocated to palm

    area tCO2

    e/ha.yr

    Cseq in Conservation

    Blocks allocated to palm

    area tCO2e/yr

    The oil palm concession that serves the Mill may have areas that are suitable for oil palm, but have been sp

    from clearing as Conservation Blocks. These areas (but excluding legally required protected areas such as ri

    used as a source of carbon sequestration in the palm oil GHG budget. This sheet estimates the carbon being

    Blocks as t CO 2 e/ha/yr, and allocates it to the oil palm area. It is not appropriate to provide default values

    depend on local circumstances, so field measurements will probably be necessary.

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    cifically protected

    arian zones), could be

    sequestered in these

    s the amount will

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    Soil CO2 emissions

    Mineral soils

    Soil organic carbon levels in mineral soils are assumed to remain constant over the crop cycle

    Peat soils

    Is water table actively

    managed (Y or N)?

    Default depth of water

    table if not actively

    managed cm: 80

    Actual depth of water

    table if not actively

    managed cm:

    Active link for calculation 80

    Default depth of water

    table if actively managed

    cm: 60

    Actual depth of watertable if actively managed

    cm:

    Active link for calculation 0

    CO2emissions from peat

    tCO2/ha.yr 72.8

    Own crop

    Crop rotation length yrs 25

    Planting year 1 2 3 4 5 6 7 8 9 10 11 12Calendar year 2010 2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 1999

    ha peat 0 10 15 0 0 0 0 0 0 0 15 30

    Emissions from peat

    tCO2/planting year 0 728 1092 0 0 0 0 0 0 0 1092 2184

    Outgrowers

    Crop rotation length yrs 27

    This sheet picks up the areas of peat planted each year of the crop cycle from the 'Land clearing' sheet, and

    CO2e/ha/yr, averaged over the whole area. There is uncertainty due to methodological differences in deter

    cultivation (Peat CO2 Emissions) as discussed by the RSPO PLWG (in press, p. 22-23)[23] and Agus et al. (in p

    presently calculated using the following equation based on a review mostly of CO2 flux measurement (Hooij

    Peat CO2 emission (t CO2/ha/year) = 0.91 x cm drainage depth

    It needs to be noted, though, that IPCC is currently reviewing the emission factors from tropical peat, so this(expected in 2013).

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    Planting year 1 2 3 4 5 6 7 8 9 10 11 12

    Calendar year 2010 2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 1999

    ha peat 0 0 0 0 0 0 0 0 0 0 0 0

    Emissions from peat

    tCO2/planting year 0 0 0 0 0 0 0 0 0 0 0 0

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    13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 281998 1997 1996 1995 1994 1993 1992 1991 1990 1989 1988 1987 1986 1985 1984 1983

    0 0 50 45 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 3640 3276 0 0 0 0 0 0 0 0 0 0 0 0

    stimates the CO2 emissions from these soils as t

    ining the emission factors for CO2 emissions due to peat

    ress)[25]. In PalmGHG, emissions due to peat cultivation are

    r et al., 2010)[10]:

    factor will be updated with the IPCC value once this happens

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    13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28

    1998 1997 1996 1995 1994 1993 1992 1991 1990 1989 1988 1987 1986 1985 1984 1983

    0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

    0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

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    29 301982 1981

    0 0 Total tCO2 tCO2/ha

    0 0 12,012 1.30

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    29 30

    1982 1981

    0 0 Total tCO2 tCO2/ha

    0 0 0 0.00

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    Default data

    CO2e

    Sea transport kg CO2e/km.t 0.01777

    Diesel kg CO2e/l 3.12

    GWP of N2O kgCO2e/kgN2O 298

    Direct N2O production kgN2O-N/kg applied

    N 0.010

    Indirect N2O production kgN2O-N/kg N lost

    through runoff and leaching0.0075

    Indirect N2O production kgN2O-N/kg N lost

    through volatilisation 0.010

    Direct and indirect N2O production from

    peat soils kgN2O-N/ha.yr 16.0

    Fertiliser transport kgCO2e/km.t 0.31

    Mill

    tPOME/tFFB 0.5

    kgCH4/tPOME 12.36

    GWP of CH4kgCO2e/kg CH4 22.25tEFB/tFFB 0.22

    CH4lost from digestion % 7.8

    CH4from digestion diverted to flare % 15

    CH4lost in flare % 12

    CH4lost in gas motor % 1.2

    Gas motor efficiency % 40

    Lower Heating Value MJ/kg CH4 45.1

    Credit for export of PK shell as substitute

    for coal kg CO2e/t shell 2,200

    Electricity emission co-efficient kg CO2e/MJ 0.177

    Fertilisers %N %MgO %K2O %P2O5

    N volatilisation

    loss %

    AN 34 5

    This sheet contains standard conversion factors, and the data that are needed for the calculator but are

    typically not available from palm oil growers. The values for carbon stocks in land uses will be updated with

    the values provided by GHGWG2 (WS3) once these are peer reviewed and published (Agus et al. in press [25]).

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    SOA 21 5

    DAP 18 5

    Urea 46 25

    AC 26 5

    Kieserite 27

    MOP 60

    GRP 34TSP 45

    GML 15

    EFB 0.32 20

    POME 0.045 20

    N lost through runoff and leaching % 30

    Previous land use C t/ha CO2t/ha

    Primary forest 225 825

    Logged forest 87 319

    Grassland 5 18

    Rubber 62 227

    Coconut 75 275

    Cocoa under shade 70 257

    Food crops 9 31

    Secondary regrowth 48 175

    This worksheet is locked to prevent users from accidentally overwriting the contents. The password to unloc

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    Material

    kgCO2e/t

    Direct

    emissions

    kgN2O/t

    fertiliser

    Indirect

    emissions

    kgN2O/t

    fertiliser

    Total

    emissions

    kgN2O/t

    fertiliser

    kgCO2e/t

    fertiliser

    2,380 5.3 1.5 6.8 2,028

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    340 3.3 0.9 4.2 1,253

    460 2.8 0.8 3.6 1,074

    1,340 7.2 3.4 10.7 3,174

    1,040 4.1 1.1 5.2 1,551

    200

    200

    44170

    547

    k this worksheet is "default"

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    Allocation of net emissions to crop products

    FFBoer% 20.8

    ker% 5.0

    % of FFB emissions

    attributable to CPO 80.6

    % of FFB emissions

    attributable to PK 19.4

    PK

    pko% 41.4

    pke% 51.7

    % of PK emissions

    attributable to PKO 44.5

    % of PK emissions

    attributable to PKE 55.5

    This sheet allocates FFB and PK

    emissions to crop products, by

    mass.

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    References

    1 Chase L.D.C and Henson I.E. (2010) A detailed greenhouse gas budget for palm oil production. Internati

    2 JEC (2011). Well-to-wheels analysis of future automotive fuels and powertrains in the European contex

    3 IPCC (2007). Fourth Assessment Report. Climate Change 2007 - Synthesis Report. WMO/UNEP. http://

    4 IPCC (2006). Guidelines for National Greenhouse Gas Inventories. Vol 4 Agriculture, Forestry and Other

    5 Yacob S., Mohd. Hassan A., Shirai Y., Wakisaka M. and Subash S. (2006). Baseline study of methane emi6 Gurmit S. (1995). Management and utilisation of oil palm by-products. The Planter, 71, 361-386.

    7 Jensson T.K. and Kongshaug G. (2003). Energy consumption and greenhouse gas emissions in fertiliser p

    8 Caliman J.P., Carcasses R., Girardin P., Pujianto, Dubos B., and Liwang T. (2005) Development of agro-en

    9 Henson I.E. (2009). Modelling carbon sequestration and greenhouse gas emissions associated with oil p

    10 Hooijer A., S. Page, J. G. Canadell, M. Silvius, J. Kwadijk, H. Wosten, J. Jauhiainen (2010) Current and fut

    11 Henson I.E. (2005a) OPRODSIM, a versatile, mechanistic simulation model of oil palm dry matter produ

    12 Schmidt J.H. (2007) Life cycle assessment of rapeseed oil and palm oil Part 3 275 pp. PhD Thesis. Denm

    13 Environment Agency (2002) Guidance on Landfill Gas Flaring. Bristol: Environment Agency.

    14 RFA (2008) Carbon and Sustainability Reporting Within the Renewable Transport Fuel Obligation. Techn

    15 http://www.biograce.net/

    16 MacDicken K.G.(1997) A Guide to monitoring carbon storage in Forestry and Agroforestry projects. Win

    17 European Union Commission (2009). Directive 2009/28/EC Draft Annex V. Draft Commission Decision (

    18 Lasco R D, Sales R F, Estrella R, Saplaco S R, Castillo L S A, Cruz R V O and Pulhin F B. (2001). Carbon stoc

    19 http://www.searates.com

    20 Mila i Canals L (2011) pers comm

    21 Winrock (2010). N Harris, pers com. MODIS data 2000 to 2007

    22 Swiss Centre for Life Cycle Inventories (2010). Ecoinvent 2.2

    23

    24 Page S.E, Morrison R, Malins C, Hooijer A, Rieley J.O., Jauhiainen J (2011) . Review of peat surface green

    25 Agus F., Harris N, Parish F, van Noordwijk M. (in press). Assessment of C02 Emissions from Land Use Ch

    26 Mokany, K., Raison, R.J., Prokushkin, A.S. (2005), Critical analysis of root:shoot ratios in terrestrial biom27 Henson I. E. (2005b). An assessment of changes in biomass carbon stocks in tree crops and forests in M

    28 Yew F K (2000). Impact of zero burning on biomass and nutrient turnover in rubber replanting. Paper pr

    29 Yew F K and Mohd Nasaruddin (2002). Biomass and carbon sequestration determinations in rubber. Me

    Abbreviations

    AC Ammonium chloride

    AN Ammonium nitrate

    CPO Crude palm oil

    DAP Diammonium phosphate

    EFB Empty fruit bunches

    FFB Fresh fruit bunches

    GHG Greenhouse gases

    GML Ground magnesium limestone

    GRP Ground rock phosphate

    GWP Global warming potential

    H&C Harvesting and collection

    ker Kernel extraction rate

    RSPO PLWG (in press). Environmental and social impacts of oil palm cultivation on tropical peat a scie

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    MOP Muriate of potash

    oer Oil extraction rate

    PK Palm kernel

    PKO Palm kernel oil

    PKE Palm kernel expeller

    POME Palm oil mill effluent

    RSPO Round Table on Sustainable Palm OilSOA Sulphate of ammonia

    seq Sequestration

    TSP Triple superphosphate

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    nal Journal for Agricultural Sustainability 8 (3) 199-214.

    . Well-to-tank Report Version 3c, Appendix 1 and 2. CONCAWE, EUCAR and JRC. http://ies.jrc.ec.europa

    ww.ipcc.ch/ipccreports/ar4-syr.htm.

    Land Use. WMO/UNEP. http://www.ipcc-nggip.iges.or.jp/public/2006gl/index.html.

    sion from anaerobic ponds of palm oil mill effluent treatment. Science of the Total Environment, 366, 1

    roduction. Proceedings No 509, International Fertiliser Society, York, UK 28pp.

    vironmental indicators for sustainable management of oil palm growing: general concept and example

    alm cultivation and land-use change in Malaysia. A re-evaluation and a computer model. MPOB Technol

    re CO2 emissions from drained peatlands in Southeast Asia. Biogeosciences Discuss., 7, 1505-1514

    tion and yield. In: Proceedings of PIPOC 2005 International Palm Oil Congress, Agriculture, Biotechnolo

    rk: Aalborg University.

    ical Guidance Part 2 Carbon Reporting Default Values and Fuel Chains. London: Renewable Fuels Agen

    rock International Institute for International Development.

    f 31 December 2009) on guidelines for the calculation of land carbon stocks for the purpose of Annex V

    ks assessment of two agroforestry systems in the Makiling Forest Reserve, Philippines. Philippine Agricu

    house gas emissions from oil palm plantations in Southeast Asia (ICCT white paper 15). Washington: Int

    nges

    es. Global Change Biology 12: 84-96. laysia.J. Tropical Forest Science, 17: 279-296.

    esented at International Symposium on Sustainable Land Management. Sri Kembangan, Selangor, Mala

    thodologies and case studies. Seminar on Climate Change and Carbon Accounting. Department of Stand

    ntific review. Final Version, May 2012.

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    .eu/WTW.

    87-196

    f nitrogen. In: Proceedings of PIPOC 2005 International Palm Oil Congress, Agriculture, Biotechnology a

    ogy, 31, 116 pp.

    y and Sustainability Conference, 801-832. Kuala Lumpur: Malaysian Palm Oil Board.

    cy. http://www.renewablefuelsagency.org/_db/_documents/RFA_C&S_Technical_Guidance_Part_2_v1

    of Directive 2009/28/EC. European Commission, Brussels. 26 p.

    ltural Scientist, 84, 401-407.

    ernational Council on Clean Transportation.

    sia.

    ards, Malaysia and SIRIM Sdn Bhd, Shah Alam, Malaysia. 13 pp.

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    nd Sustainability Conference, 413-432. Kuala Lumpur: Malaysian Palm Oil Board.

    _200809194658.pdf

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    User comments

    Sheet Cell reference Revision Supporting evidence

    This sheet lists any changes made by users to the contents (such as

    default data) or the structure (such as additional emission sources)

    of any worksheet,with supporting evidence.