How do I split emissions between cashew kernels and cashew nut shell liquid?

Question

Senseible · Accepted Answer

First give CNSL its own extraction step, so power and heat used only for shell liquid go to CNSL. Then split the shared emissions, from raw nuts to cutting, by mass or by revenue. Revenue puts most on kernels; state the basis you chose, why, and show the other as a check. ISO 14044 clause 4.3.4 asks you to avoid allocation where you can by dividing the process. CNSL extraction, by expeller or hot oil bath, has its own energy, so meter or estimate it and assign it to CNSL alone. Shell cake burnt in your own boiler stays inside the system as a fuel; it is not a product. Shared emissions: raw nuts and their freight, drying, steaming or roasting, shelling and general plant power. By mass: share = product kg / total product kg. Simple, but a kilogram of CNSL then carries the same burden as a kilogram of kernel. By value: share = product revenue / total revenue. ISO 14044 prefers physical relationships first and allows other relationships, such as economic value, where a physical one cannot be established or used. A cashew plant runs to make kernels, which is the usual argument for value. Use average prices over a year or more and say which, because kernel and CNSL prices move a lot. Where more than one allocation method is reasonable, ISO 14044 asks you to show how the result changes. Report the kernel figure on your chosen basis and the other basis in a note. The product shares must add back to the plant total. When shells go to a separate CNSL unit, the shells are your co-product. Split between kernels and shells on the same rules, using the shell sale price, and the CNSL unit takes on the shells' share.

How do I split emissions between cashew kernels and cashew nut shell liquid?

Step one: separate what you can

Step two: split the shared part

Sensitivity and disclosure

If you sell shells instead of extracting CNSL

Illustrative example: one month, shared steps only

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