Scope 3 Emissions: A Practical Guide to Calculating and Future Reporting in Australia

From January 2025, large Australian companies will be required to report greenhouse gas emissions under the Australian Sustainability Reporting Standards (ASRS). While Scope 1 and 2 disclosures apply in the first reporting year, Scope 3 emissions become mandatory from the second reporting year onward. Given their complexity and scale, Scope 3 emissions demand early preparation.

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This whitepaper provides a step-by-step framework for building a Scope 3 inventory, aligned with the GHG Protocol and Australia’s regulatory requirements. You’ll gain practical guidance on:

•  Understanding Scope 3 categories and data challenges
•  Phased reporting timelines and assurance requirements
•  Screening and materiality assessments to identify emissions hotspots
•  Calculation methods and data collection strategies
•  Building internal capacity and supplier engagement for compliance.

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Why download?

This guide outlines practical steps your organisation can take to reduce compliance risk, strengthen supplier relationships, and lay the groundwork for credible long-term emissions management.