Client: Society of American Foresters, Canadian Institute of Forestry
Assignment: Carbon Standards Committee
Description of Services:
Dr. Andrew Howard serves as a member of the newly formed Forest Carbon Standards Committee led by the Society of American Foresters, with the Canadian Institute of Forestry, the Forest Products Association of Canada and the American Forest & Paper Association as collaborators. This initiative is in response to the fact that several sets of guidelines, rules, and voluntary protocols have been proposed, with similar as well as conflicting elements, and no single approach has achieved widespread acceptance. Additionally, several of the approaches either do not include the opportunity for forest carbon accounting in sustainably managed forests and long-term forest products, or create significant barriers for their participation. The belief is that this deficiency can be remedied if a broad array of experts and interests are assembled and standards are developed under consensus standards development procedures accredited by the American National Standards Institute (ANSI).

Client: Forest Sector Climate Action Steering Committee, British Columbia, Canada
Assignment: Facilitation, secretariat support, Forest Sector Sub-committee
Description of Services:
Cortex is working with senior BC government and forest industry executives to develop a strategic framework to guide climate actions in the forest sector. This initiative will also provide strategic insight related to the competitiveness of the BC forest sector in a carbon-constrained future (e.g., cap-and-trade arrangements, carbon tax, bioenergy opportunities).

Client: Masisa, SA, Santiago, Chile
Assignment: Technical support, Chicago Climate Exchange Forestry Committee
Description of Services:
Cortex conducted an independent review of the Chicago Climate Exchange (CCX) accounting protocols for forestry. The purpose of the review was to provide technical support for client staff active on various technical committees of the CCX.

Client: Confidential private sector client
Assignment: Forest carbon accounting and credit trading
Description of Services:
Conducted a comprehensive analysis of the potential value associated with the sale of credits for carbon sequestration as a result of the anticipated change in forest management practices associated with the change in ownership of a large forestland holding. This required the review, choice, and application of carbon accounting procedures to the client's forest inventory and land base data as well as surveying existing markets for carbon credits available to the client to establish pricing and transactional requirements.

Client: KPMG, Canada
Assignment: Business development in greenhouse gas accounting and emissions verification
Description of Services:
Dr. Howard led the development of business for KPMG Canada in the area of greenhouse gas accounting and emissions verification. His responsibilities included: developing and maintaining a periodic news bulletin on developments in regulatory and voluntary GHG emissions reporting in Canada; assisting KPMG the Netherlands in qualifying as a Designated Operating Entity (DOE) under the UNFCCC, Clean Development Mechanism; direct marketing to KPMG financial accounting clients with significant GHG emissions; development and delivery of a comprehensive training course on GHG accounting.

Client: Celgar Pulp, British Columbia, Canada
Assignment: Verification of Greenhouse Gas Emissions
Description of Services:
Cortex staff served as the Project Director for the verification of greenhouse gases for the Celgar pulp mill. This project involved application of KPMG's non-financial assurance procedures in the verification of the clients greenhouse gas accounting based on the WRI/WBCSD Greenhouse Gas Protocol.

Client: Celgar Pulp, British Columbia, Canada
Assignment: Training in Greenhouse Gas Emissions Accounting
Description of Services:
Cortex staff served as the Project Director for training on accounting and verification of greenhouse gases for a pulp mill. This project involved development of a training course based on the GHG protocol for emissions accounting and training client staff for application of KPMG's non-financial assurance procedures in the verification of the client's greenhouse gas accounting based on the WRI/WBCSD Greenhouse Gas Protocol.

Client: Alberta Pacific Forest Industries, Canada
Assignment: Verification of Greenhouse Gas Emissions
Description of Services:
Cortex staff served as the Project Director for the verification of greenhouse gases for the Celgar pulp mill. This project involved application of KPMG's non-financial assurance procedures in the verification of the clients greenhouse gas accounting based on the WRI/WBCSD Greenhouse Gas Protocol.

Client: Grupo Nueva, Brazil
Assignment: Sustainability report Verification
Description of Services:
Conducted a sustainability verification audit of forestry operations in Brazil. Dr. Howard served as the forestry expert on the verification team. This work involved application of KPMG's non-financial assurance procedures including field visits to active forestry and manufacturing operations, review of documentation and procedures, and verification of statements, data, and other information on health, safety, and environmental performance including GHG emissions contained in the company's sustainability report.