Abstract

This DIN SPEC in accordance with the PAS procedure has been drawn up by a DIN-SPEC-consortium set up on a temporary basis. This DIN SPEC has been developed and approved by the authors named in the foreword. This DIN SPEC serves as a guideline in the sense of an aid for the creation and interpretation of a complete and transparent greenhouse gas balance. Greenhouse gas sources and, where applicable, greenhouse gas dips that are emitted or have an effect on the areas of municipalities or other defined areas are recorded. The DIN SPEC considers greenhouse gases that are attributable to the activities of municipal actors as well as to individual facilities. It describes which greenhouse gases should be quantitatively recorded by local authorities and lists 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. The target group are decision-makers in public administration and other municipal interest groups.

Begin

2023-08-11

Planned document number

DIN SPEC 91627

Project number

64500099