Branch

Determine the boundaries and applicability of the EnMS, considering the issues of 4.1 and the requirements of 4.2; ensure authority to control energy efficiency, use and consumption within the scope and boundaries; do not exclude any energy type within them; maintain the scope and boundaries as documented information.

Establish objectives at relevant functions and levels and establish energy targets (6.2.1). Objectives and energy targets shall be consistent with the energy policy, measurable if practicable, take account of applicable requirements, consider the SEUs and the opportunities from the energy review, and be monitored, communicated and updated as appropriate; ret...

Develop and conduct an energy review: analyse energy use and consumption from measurement and other data, identifying current energy types and evaluating past and current energy uses and consumption; identify the significant energy uses (SEUs); for each SEU determine relevant variables, determine current energy performance and identify the persons under the ...

Determine EnPIs that are appropriate for measuring and monitoring energy performance and enable the organization to demonstrate energy performance improvement; maintain the method for determining and updating them as documented information; where data show that relevant variables significantly affect energy performance, consider that data in establishing the...

Ensure the key characteristics of operations affecting energy performance are identified, measured, monitored and analysed at planned intervals; define and implement an energy data collection plan appropriate to size, complexity, resources and measurement equipment, specifying the data needed to monitor the key characteristics and how and how often they are ...

Establish and implement criteria for evaluating energy performance over the planned or expected operating lifetime when procuring energy-using products, equipment and services expected to have a significant impact on energy performance; when procuring products, equipment and services that have or can have an impact on SEUs, inform suppliers that energy perfo...

Determine for energy performance and the EnMS what needs to be monitored and measured, including at a minimum the effectiveness of action plans in achieving objectives and energy targets, the EnPIs, the operation of SEUs and actual versus expected energy consumption; the methods to ensure valid results; when monitoring and measurement are performed; and when...

The organization shall define its organizational boundaries and consolidate facility-level emissions and removals by the control approach (all emissions from facilities under its financial or operational control) or the equity share approach (its portion from each facility), consistent with the intended use of the inventory; different approaches may serve di...

The organization shall establish and document its reporting boundaries, identifying the direct and indirect emissions and removals associated with its operations.

Emissions shall be aggregated at organization level into six categories: direct emissions and removals; indirect emissions from imported energy; from transportation; from products used by the organization; associated with the use of the organization's products; and from other sources; in each category non-biogenic, biogenic anthropogenic and, if quantified, ...

The organization shall identify and document all relevant sources and sinks within its reporting boundaries, including all relevant GHGs, in the categories of 5.2.4, at a level of detail consistent with the quantification approach; sinks shall be identified where removals are quantified; sources or sinks whose contribution is not relevant may be excluded, wi...

The organization shall calculate emissions and removals per the selected approach, report the period covered, convert each GHG to tonnes of CO2e with appropriate GWPs (the latest IPCC values should be used, otherwise justified) on a 100-year horizon (other horizons reported separately), quantify biogenic emissions and removals per Annex D, and quantify impor...

The organization shall establish and maintain information management procedures that ensure conformity with the principles and consistency with the intended use, provide routine checks for accuracy and completeness, identify and address errors and omissions, and document and archive records including GWPs; the procedures shall document their consideration of...

The report shall include the organization description, the person responsible, the period, the organizational and reporting boundaries with the significance criteria, direct emissions by gas, the treatment and separate quantity of biogenic CO2, direct removals if quantified, explanation of excluded significant sources or sinks, indirect emissions by category...

Emissions from imported electricity consumed shall be quantified by the location-based approach using the emission factor that best characterises the pertinent grid (dedicated line, local, regional or national average consumption mix), preferably for the reporting year; indirect emissions such as transmission losses and upstream processes should be quantifie...

Within the defined scope, the organization shall determine the environmental aspects of its activities, products and services that it can control and those it can influence, and their associated environmental impacts, considering a life cycle perspective that covers acquisition of raw materials, design, production, transportation and delivery, use, end-of-li...

The organization shall determine and have access to the compliance obligations related to its environmental aspects, determine how those obligations apply to it, and take them into account when establishing, implementing, maintaining and continually improving the environmental management system. Compliance obligations can result in risks and opportunities. T...

The organization shall establish, implement, control and maintain the processes needed to meet the environmental management system requirements and to implement the actions determined in clause 6, by establishing operating criteria for the processes and implementing control of the processes in accordance with those criteria; controls can include engineering ...

The organization shall evaluate its environmental performance and the effectiveness of the environmental management system, and shall determine what needs to be monitored, measured and analysed; the methods for monitoring, measurement, analysis and evaluation, as applicable, to ensure valid results; the criteria against which it will evaluate its environment...

Where a metric is taken from a source other than Australian Sustainability Reporting Standards, identify the source and the metric taken.

Keep the definition and calculation of metrics, including metrics used for targets, consistent over time, and apply the restatement guidance where a metric is redefined or replaced.

Prepare the climate related financial disclosures for the same reporting entity as the related financial statements unless otherwise permitted by law.

Disclose the seven cross industry metric categories: greenhouse gas emissions with Scope 1, Scope 2 and Scope 3 measured under the Greenhouse Gas Protocol and disaggregated as required, transition risk exposure, physical risk exposure, climate related opportunities, capital deployment, internal carbon prices, and remuneration linkage.

GHG Protocol Scope 2 - indirect emissions from purchased electricity + steam + heating + cooling. Per the 2015 SCOPE 2 GUIDANCE, organizations must report Scope 2 using BOTH LOCATION-BASED + MARKET-BASED methods (DUAL REPORTING). PURCHASED ENERGY TYPES: (1) ELECTRICITY from utility grid; (2) STEAM from district energy or third-party generators; (3) HEATING f...