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Educational modules

Module 6 Emissions accounting

Module 6 will equip you with foundational knowledge and practical information to support you to identify and understand your Scope 1, 2 and 3 greenhouse gas emissions.

What will I learn?

It is important to note that larger entities in Australia have for many years reported greenhouse gas emissions under the National Greenhouse and Energy Reporting (NGER) Scheme. Many other entities already measure their emissions for the purposes of voluntary certification schemes or as part of a particular individual strategy or target. This module aims to offer very high-level information which may support:

  • small- to medium-sized entities that have not previously engaged with this topic (but may be asked to provide information about their emissions to other businesses that they deal with), and
  • others who are new to emissions accounting and wish to understand the fundamental concepts.

Unit 1 sets out general principles for preparing an emissions inventory based on the Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard (2004) and provides insights into how to consider the boundaries of your inventory. Units 2, 3 and 4 describe Scope 1, 2 and 3 emissions and provide foundational knowledge on how to identify and calculate them. Finally, Unit 5 provides foundational knowledge on financed emissions and how to calculate them.

This module serves as an introduction to emissions accounting only and should not be relied upon as a comprehensive guide to how your entity should identify, account for, or report greenhouse gas emissions.

Learning outcomes

By the end of this module, you will be able to:

  • identify and apply greenhouse gas accounting principles
  • differentiate between Scope 1, 2 and 3 emissions
  • describe steps, considerations and methods for calculating greenhouse gas emissions
  • understand the emissions accounting process, and
  • understand the fundamentals of financed emissions.

Module structure