Evaluation of Australian companies' scope 3 greenhouse gas emissions assessments

As the dominant producers of industrial greenhouse gas (GHG) emissions, companies have a vital role to play in efforts to mitigate global warming. Focussing on scope 1 and 2 emissions alone can distort a firm's GHG estimates as scope 3 emissions often constitute a significant part of its overall GHG footprint, up to seventy-five percent in many firms. Lack of knowledge of scope 3 emissions inhibits a firm's ability to pursue the most cost-effective carbon mitigation strategies. This paper investigates the methods and data currently used by Australian organizations to assess their scope 3 emissions. The exploratory study found a wide discrepancy in the number of emission sources reported. In addition there was a general lack of rigour in determining which emission sources to include. This suggests that more comprehensive guidance on relevant emission sources by industry or sector would likely improve the completeness and relevance of inventories in accordance with The Greenhouse Gas Protocol. (C) 2011 Elsevier Ltd. All rights reserved.