Episode 6 – GHG Accounting: Understanding Scope 1,2 & 3 Emissions

Module Overview – Coming Soon!

GHG accounting is where many organisations stall on ASRS mandatory climate reporting. Mostly because the data is messy and Scope 3 feels overwhelming.

This session explains what GHG accounting is and how it links to ASRS disclosure. We walk through Scopes 1, 2, and 3 and show how to build a defensible first-year baseline without trying to be perfect. Year one is about structure, transparency, and a plan to improve, not a flawless number. We follow the same staged approach applied at Acumentis and use Limon’s baseline as a working example. This episode covers where to start, what to measure first, and the common blockers that stop GHG accounting projects from finishing.

What you’ll learn

By the end of this episode, you’ll be able to:

• Identify your organisation’s starting point
• Explain what GHG accounting is and what ASRS requires you to disclose
• Describe Scope 1, 2, and 3 emissions, and where the data for each usually comes from
• Screen Scope 3’s 15 categories for materiality instead of trying to measure all of them at once
• Build a defensible year one baseline using the “good enough to start” six-step approach
• Recognise the four most common blockers that stall GHG accounting projects, and how to avoid them
• Identify your organisation’s risk maturity starting point (mature framework, basic register, or no formal process yet)

Key topics covered

• Working out your starting point
• What GHG accounting is, and what ASRS requires you to disclose
• Scope 1: direct emissions, usually the most straightforward to collect
• Scope 2: purchased energy, location-based and market-based methods, and why consolidation is the real challenge
• Scope 3: value chain emissions across 15 categories, and screening for what’s material
• The “good enough to start” approach: six steps to a year one baseline
• Four common blockers and the fix for each
• Limon in practice: boundary, Scope 1–3 results, and a 12-week baseline
  

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