The Checklist
S1.1
Mobile Combustion
Owned/leased vehicles, plant, and mobile equipment burning fuel.
Methodology
Activity-based using litres of fuel consumed × emission factor (NGA / DEFRA). Tier 1: fuel-card litres. Tier 2: km × vehicle factor. Tier 3: spend on fuel ÷ assumed price. Document the tier you used per vehicle class.Who typically owns this data
- Fleet Manager
- Finance / AP
- Operations
What to ask for specifically
- Fuel-card consumption report (litres by fuel type) for the reporting period
- Vehicle register with fuel type and ownership/lease status
- Reimbursed fuel purchases via expense system or payroll
Red flags to watch for
- Drivers who reimburse fuel through payroll or expenses are often missed — cross-check headcount against vehicle list.
- Hire-car and salary-sacrifice vehicles may sit outside the fleet system.
- Off-road plant (forklifts, generators) is frequently forgotten.
Email templates
Subject
[Organisation Name] Carbon Emissions Data Request — Mobile Combustion — [start date] to [end date]
Body
Hi, As part of [Organisation Name]'s climate reporting for [start date] to [end date] (under ASRS / AASB S2), I need to gather information about fuel use across our owned and leased vehicle fleet. I understand this typically sits with the fleet team. What I need: • Fuel-card consumption by vehicle (litres, fuel type) for [start date] to [end date] • Current vehicle register with fuel type and lease/owned status • Any pool-vehicle or hire-car records Format: CSV or Excel ideal. The fuel-card portal usually exports this directly. If you could send this through by [insert date], that would be a real help. Happy to jump on a 15-minute call if any of it is unclear. Kind regards, [Your name] [Your title] [Your firm]
Download template
Vehicle register with fuel type, kL/L consumed or km travelled, and ownership status.
Notes
S1.2
Stationary Combustion
Natural gas, LPG, diesel for boilers, generators, and on-site heating.
Methodology
Activity-based: GJ or m³ of fuel × NGA factor. Read directly from utility invoices. Tier 1 quality if metered.Who typically owns this data
- Facilities
- Finance / AP
- Site Manager
What to ask for specifically
- 12 months of natural gas / LPG / diesel invoices per site
- Site list with addresses and meter numbers (MIRN for gas)
- Generator fuel deliveries (litres) per site
Red flags to watch for
- Embedded gas in tenanted buildings is sometimes billed via the landlord — check lease structure.
- Backup generator diesel is typically delivered by a separate contractor and missed entirely.
Email templates
Subject
[Organisation Name] Carbon Emissions Data Request — Stationary Combustion — [start date] to [end date]
Body
Hi, As part of [Organisation Name]'s climate reporting for [start date] to [end date] (under ASRS / AASB S2), I need to gather information about on-site fuel use — natural gas, LPG and any diesel for backup generators. I understand this typically sits with facilities or property. What I need per site: • Gas invoices for [start date] to [end date] (or annualised consumption in MJ/GJ) • Diesel deliveries to any generators (litres) • Site list with addresses and meter/MIRN numbers If you could send this through by [insert date], that would be a real help. Happy to jump on a 15-minute call if any of it is unclear. Kind regards, [Your name] [Your title] [Your firm]
Download template
Per-site list of electricity, gas, water meters with NMI/MIRN, retailer, and account numbers.
Notes
S1.3
Fugitive Emissions
Refrigerant leakage from HVAC, chillers, and refrigeration systems.
Methodology
Mass-balance: refrigerant top-ups during the period × GWP of the gas. Use AR5 GWPs unless your framework specifies otherwise. If no service records exist, apply default leak rates per IPCC (annual).Who typically owns this data
- Facilities
- HVAC service contractor
What to ask for specifically
- HVAC and chiller service reports for the period
- Refrigerant top-up logs (gas type, kg added)
- Equipment register with charge sizes
Red flags to watch for
- Service contractors often hold this data, not facilities — request directly.
- If no top-ups are reported, that does not mean zero leakage; apply default rate.
Email templates
Subject
[Organisation Name] Carbon Emissions Data Request — Fugitive Refrigerants — [start date] to [end date]
Body
Hi, As part of [Organisation Name]'s climate reporting for [start date] to [end date] (under ASRS / AASB S2), I need to gather information about refrigerant gas top-ups across HVAC and chiller equipment. I understand this typically sits with facilities and your HVAC service provider. What I need: • Service reports from your HVAC contractor for [start date] to [end date] • For each top-up: refrigerant type (R-410A, R-32 etc.) and kilograms added • Equipment register with installed refrigerant charge per unit The service contractor usually holds the most reliable record — happy to email them directly if you can introduce me. If you could send this through by [insert date], that would be a real help. Happy to jump on a 15-minute call if any of it is unclear. Kind regards, [Your name] [Your title] [Your firm]
Download template
Equipment list with refrigerant type, charge, top-ups, and service records.
Notes
S1.4
Process or Chemical Emissions
Industry-specificNon-combustion CO₂/CH₄/N₂O from industrial processes (cement, chemicals, metals).
Methodology
Sector-specific. Cement: clinker × factor. Aluminium: anode consumption × factor. If not in a heavy-emitting sector, document NA in notes with rationale.Who typically owns this data
- Operations
- Site Engineer
- Environment team
What to ask for specifically
- Process throughput data
- Existing NPI / NGER reports if applicable
Red flags to watch for
- Often already reported under NGER for facilities >25 kt CO₂-e — start there.
Email templates
Subject
[Organisation Name] Carbon Emissions Data Request — Process Emissions — [start date] to [end date]
Body
Hi, As part of [Organisation Name]'s climate reporting for [start date] to [end date] (under ASRS / AASB S2), I need to gather information about process emissions from our manufacturing operations. I understand this typically sits with operations or the site environment lead. If the site already reports under NGER or holds an environmental licence, those reports likely contain what I need. Otherwise we'll need throughput data for the relevant process units. If you could send this through by [insert date], that would be a real help. Happy to jump on a 15-minute call if any of it is unclear. Kind regards, [Your name] [Your title] [Your firm]
Notes
S2.1
Purchased Electricity, Steam, Heat & Cooling
Grid-supplied energy consumed at owned and operationally-controlled sites.
Methodology
Report both location-based (grid average factor by state/region) and market-based (residual mix or contractual instrument). LGCs / GreenPower must be substantiated with retirement evidence.Who typically owns this data
- Facilities
- Finance / AP
- Property
What to ask for specifically
- 12 months of electricity invoices per site (kWh)
- Site list with NMIs
- Any LGC / GreenPower contracts or retirement certificates
- Embedded network or sub-metered tenancy data
Red flags to watch for
- Tenant-paid embedded electricity in serviced offices is frequently missed — check the lease.
- Estimated invoices flagged 'E' on the bill should be flagged in your dataset.
Email templates
Subject
[Organisation Name] Carbon Emissions Data Request — Electricity Consumption — [start date] to [end date]
Body
Hi, As part of [Organisation Name]'s climate reporting for [start date] to [end date] (under ASRS / AASB S2), I need to gather information about electricity consumption across all sites we operate. I understand this typically sits with facilities or property management. What I need per site: • kWh consumed for [start date] to [end date] • NMI and retailer • Any GreenPower or LGC arrangements (with retirement evidence) • Whether the site is embedded-network or sub-metered If you could send this through by [insert date], that would be a real help. Happy to jump on a 15-minute call if any of it is unclear. Kind regards, [Your name] [Your title] [Your firm]
Download template
Per-site list of electricity, gas, water meters with NMI/MIRN, retailer, and account numbers.
Notes
S3.1
Purchased Goods and Services
Cradle-to-gate emissions of all goods and services procured.
Methodology
Tier 1 (best): supplier-specific Product Carbon Footprints. Tier 2: industry-average factors × physical units. Tier 3 (default): EEIO factors × spend in AUD by category. Document tier per category — auditors will ask.Who typically owns this data
- Finance / AP
- Procurement
What to ask for specifically
- GL or AP transaction export for {{PeriodStart}} to {{PeriodEnd}}
- Mapped to expense category (account code) and supplier
- CSV with: date, supplier, account code, account name, amount AUD ex-GST
Red flags to watch for
- Highly aggregated account codes (e.g. one bucket for 'Office Expenses') produce weak data — push for transaction-level export.
- Capital purchases must be excluded here (they sit in Cat 2).
- Intercompany transactions should be eliminated to avoid double-counting.
Email templates
Subject
[Organisation Name] Carbon Emissions Data Request — Purchased Goods & Services — GL Extract — [start date] to [end date]
Body
Hello, [Executive sponsor] has asked me to coordinate [Organisation Name]'s climate reporting for the period [start date] to [end date], in line with ASRS / AASB S2. To complete the emissions inventory, I need data from your team covering operating expenditure across all suppliers, excluding capital items, payroll, taxes, and intercompany. Ideally this would be a general ledger export filtered to the relevant accounts for the period, exported as CSV. I'm happy to walk through the right account codes with you — that's usually the quickest route. Ideal format: a transaction-level GL export as CSV with the columns: posting date, supplier name, account code, account description, cost centre, and amount AUD ex-GST. The period is [start date] to [end date]. If transaction-level isn't feasible, an aggregation by supplier × account code would be the fallback. I'll do the emission-factor mapping at our end — I just need clean spend categorisation. If you could send this through by [insert date], that would be a real help. Happy to jump on a 15-minute call if any of it is unclear. Kind regards, [Your name] [Your title] [Your firm]
Download template
Format for spend-based PG&S where activity data is unavailable.
Notes
S3.2
Capital Goods
Embodied emissions of capex: buildings, IT hardware, machinery, fit-outs.
Methodology
Spend-based using EEIO factors against capex spend in the reporting year. Or asset-specific PCF where available (e.g. server vendors increasingly publish these).Who typically owns this data
- Finance / Fixed Assets
What to ask for specifically
- Fixed-asset additions register for the period
- Capex by category and supplier
Red flags to watch for
- Recognise emissions when the asset is acquired, not depreciated over life.
- Don't forget cloud-related capex if you self-host hardware.
Email templates
Subject
[Organisation Name] Carbon Emissions Data Request — Capital Additions — [start date] to [end date]
Body
Hello, [Executive sponsor] has asked me to coordinate [Organisation Name]'s climate reporting for the period [start date] to [end date], in line with ASRS / AASB S2. To complete the emissions inventory, I need data from your team covering capex additions to the fixed-asset register. Ideally this would be a general ledger export filtered to the relevant accounts for the period, exported as CSV. I'm happy to walk through the right account codes with you — that's usually the quickest route. Needed: a fixed-asset additions report for [start date] to [end date] showing asset class, supplier, AUD value, and acquisition date. CSV preferred. If you could send this through by [insert date], that would be a real help. Happy to jump on a 15-minute call if any of it is unclear. Kind regards, [Your name] [Your title] [Your firm]
Notes
S3.3
Fuel & Energy-Related Activities
Upstream (well-to-tank) and T&D losses for fuels and electricity already counted in Scope 1 & 2.
Methodology
Apply WTT and T&D factors (NGA Schedule 2) to your Scope 1 fuel quantities and Scope 2 kWh. No new data collection needed if Scope 1 & 2 are complete.Who typically owns this data
- Sustainability team (calculated internally)
What to ask for specifically
- Reuses Scope 1 & 2 datasets — no external request needed
Red flags to watch for
- Easy to forget. Check it's included before sign-off.
Email templates
No external email needed — this category is calculated internally from other datasets.
Notes
S3.4
Upstream Transportation & Distribution
Inbound freight paid for by the reporting company (and 3PL services).
Methodology
Tier 1: tonne-km × mode-specific factor from carrier. Tier 2: weight × distance × mode default factor. Tier 3: spend on freight × EEIO.Who typically owns this data
- Procurement
- Logistics
- Finance / AP
What to ask for specifically
- Carrier invoices with weight, origin, destination, mode
- 3PL annual emissions statement if available
- Inbound freight spend by carrier
Red flags to watch for
- Don't double-count freight that suppliers include in their own PG&S disclosures.
- Air freight has ~30× the intensity of sea — small volumes can dominate.
Email templates
Subject
[Organisation Name] Carbon Emissions Data Request — Inbound Freight — [start date] to [end date]
Body
Hi, As part of [Organisation Name]'s climate reporting for [start date] to [end date] (under ASRS / AASB S2), I need to gather information about inbound freight we paid for in the period. I understand this typically sits with logistics or procurement. Ideally per shipment: carrier, mode (road/rail/sea/air), weight, origin and destination. If your carriers publish emissions reports for their accounts, those are gold. If you could send this through by [insert date], that would be a real help. Happy to jump on a 15-minute call if any of it is unclear. Kind regards, [Your name] [Your title] [Your firm]
Notes
S3.5
Waste Generated in Operations
Solid waste, recycling, and wastewater from operated sites.
Methodology
Tonnes per waste stream × disposal-method factor (landfill, recycling, composting, incineration). Get from waste contractor invoices.Who typically owns this data
- Facilities
- Waste contractor
What to ask for specifically
- Waste contractor service report (tonnes by stream and disposal method)
- Number of bin lifts × bin volume if no weights available
Red flags to watch for
- Mixed-tenancy buildings: contractor often reports building-wide; you'll need a pro-rata.
- Landfilled organics dominate emissions — flag if missing.
Email templates
Subject
[Organisation Name] Carbon Emissions Data Request — Waste Data — [start date] to [end date]
Body
Hi, As part of [Organisation Name]'s climate reporting for [start date] to [end date] (under ASRS / AASB S2), I need to gather information about waste tonnages and disposal methods across our sites. I understand this typically sits with facilities and your waste contractor (Cleanaway / Veolia / Solo etc.). What I need: per stream (general, recycling, organics, paper, e-waste) — tonnes for [start date] to [end date] and the disposal route (landfill, MRF, composting). If you could send this through by [insert date], that would be a real help. Happy to jump on a 15-minute call if any of it is unclear. Kind regards, [Your name] [Your title] [Your firm]
Download template
Waste stream type, volume/tonnes, disposal method, and contractor.
Notes
S3.6
Business Travel
Air, rail, hotel, rideshare, hire car for work.
Methodology
Tier 1: TMC report with passenger-km by class and mode. Tier 2: trip count × average distance. Tier 3: spend × EEIO. Hotel nights × per-room-night factor (Cornell/HCMI).Who typically owns this data
- Travel Coordinator / TMC
- Finance / AP
What to ask for specifically
- TMC annual sustainability report (FCM, Corporate Traveller, CWT, etc.) including pax-km
- Hotel nights by city
- Expense system extract for non-TMC travel (Uber, taxis, parking)
Red flags to watch for
- Off-system bookings (employees booking direct on Webjet) are missed — reconcile with expense data.
- Cabin class matters: business is ~2.9× economy.
Email templates
Subject
[Organisation Name] Carbon Emissions Data Request — Business Travel — [start date] to [end date]
Body
Hi, As part of [Organisation Name]'s climate reporting for [start date] to [end date] (under ASRS / AASB S2), I need to gather information about business travel emissions for the year. I understand this typically sits with the travel coordinator and our TMC. Most TMCs (FCM, CWT, Corporate Traveller) produce an annual carbon report on request — that covers air, rail, and often hotel. If you can request that for [start date] to [end date] I'll handle the rest. If you could send this through by [insert date], that would be a real help. Happy to jump on a 15-minute call if any of it is unclear. Kind regards, [Your name] [Your title] [Your firm]
Download template
Trip-level air, rail, hotel, and rideshare data — distance, class, supplier.
Notes
S3.7
Employee Commuting (incl. WFH)
Daily commute and home-working energy use.
Methodology
Survey-based: mode share × distance × days commuted. WFH options: EcoAct method (per FTE day at home), or Anthesis. Document the method used.Who typically owns this data
- HR / People & Culture
What to ask for specifically
- Commute survey results (run via SurveyMonkey/MS Forms)
- HR records of office attendance / hybrid policy
- Headcount by location
Red flags to watch for
- Response rates below 30% make extrapolation unreliable — supplement with HR attendance records.
- Don't forget seasonal/casual workers.
Email templates
Subject
[Organisation Name] Carbon Emissions Data Request — Commute & WFH Data — [start date] to [end date]
Body
Hi, As part of [Organisation Name]'s climate reporting for [start date] to [end date] (under ASRS / AASB S2), I need to gather information about how employees commute and how often they work from home. I understand this typically sits with HR / People & Culture. Two asks: 1. Headcount per office location as at [end date] 2. Either: (a) office-attendance / badge data showing days in office, or (b) help running a 5-minute commute survey to all staff. I have a template ready. If you could send this through by [insert date], that would be a real help. Happy to jump on a 15-minute call if any of it is unclear. Kind regards, [Your name] [Your title] [Your firm]
Download template
Survey instrument covering mode share, distance bands, WFH days.
Notes
S3.8
Upstream Leased Assets
Energy use of leased assets where you are the lessee — IF not already in Scope 1 & 2.
Methodology
Only relevant under the equity-share or financial-control approach. Under operational control, these are already in Scope 1 & 2. Document the consolidation choice clearly.Who typically owns this data
- Property
- Facilities
What to ask for specifically
- List of leased premises where landlord pays utilities; landlord-supplied energy data
Red flags to watch for
- Frequently NA under operational control — document this in notes.
Email templates
Subject
[Organisation Name] Carbon Emissions Data Request — Leased Premises Energy — [start date] to [end date]
Body
Hi, As part of [Organisation Name]'s climate reporting for [start date] to [end date] (under ASRS / AASB S2), I need to gather information about energy use at premises where the landlord pays the bills (so it's not on our utility invoices). I understand this typically sits with property. What I need: list of those premises and any landlord-supplied energy data or NABERS ratings. If you could send this through by [insert date], that would be a real help. Happy to jump on a 15-minute call if any of it is unclear. Kind regards, [Your name] [Your title] [Your firm]
Notes
S3.9
Downstream Transportation & Distribution
Outbound freight not paid for by the reporting company.
Methodology
Often estimated from sales volume × typical distance × mode mix. Tier 3 spend-based is acceptable if the customer pays.Who typically owns this data
- Sales
- Logistics
What to ask for specifically
- Sales by region/destination
- Typical mode of customer pick-up / shipping
Red flags to watch for
- Easy to confuse with Cat 4. The rule: who paid? You = Cat 4. Customer = Cat 9.
Email templates
No external email needed — this category is calculated internally from other datasets.
Notes
S3.10
Processing of Sold Products
Industry-specificEmissions from third parties further processing your intermediate products.
Methodology
Only material if you sell intermediate goods (e.g. raw materials, components). Often NA for service businesses and finished-goods sellers.Who typically owns this data
- Product / Sales
What to ask for specifically
- Customer use cases for intermediate products
Red flags to watch for
- Often NA — document rationale.
Email templates
No external email needed — this category is calculated internally from other datasets.
Notes
S3.11
Use of Sold Products
Industry-specificEmissions from customers using your sold products over their lifetime.
Methodology
Direct use-phase emissions (energy-using products, fuels) are mandatory if material. Indirect use-phase is optional. Lifetime × annual use × factor.Who typically owns this data
- Product team
- Engineering
What to ask for specifically
- Product energy ratings
- Expected lifetime
- Units sold in period
Red flags to watch for
- For fossil-fuel sellers, this category usually dominates the entire inventory.
Email templates
No external email needed — this category is calculated internally from other datasets.
Notes
S3.12
End-of-Life Treatment of Sold Products
Disposal emissions when customers throw your products away.
Methodology
Units sold × weight × waste-mix factor (landfill/recycle assumptions for the destination market).Who typically owns this data
- Product team
What to ask for specifically
- Product weights and material composition
- Units sold
Email templates
No external email needed — this category is calculated internally from other datasets.
Notes
S3.13
Downstream Leased Assets
Energy of assets you own and lease to others (you are the lessor).
Methodology
Only if you lease out assets and report under equity share or financial control. Tenant-paid utilities × floor area allocation.Who typically owns this data
- Property
What to ask for specifically
- Leased-out portfolio with tenant utility data
Red flags to watch for
- NA for most non-property businesses.
Email templates
No external email needed — this category is calculated internally from other datasets.
Notes
S3.14
Franchises
Industry-specificScope 1 & 2 emissions of your franchisees.
Methodology
Franchisor reports franchisee Scope 1 & 2. Collect from each franchise or estimate per outlet × outlet count.Who typically owns this data
- Franchise operations
What to ask for specifically
- Franchisee energy data per outlet
Red flags to watch for
- NA if you are not a franchisor.
Email templates
No external email needed — this category is calculated internally from other datasets.
Notes
S3.15
Investments
Industry-specificFinanced and facilitated emissions for financial institutions and corporate equity holdings.
Methodology
PCAF methodology. Equity holdings: attribution × investee Scope 1+2 (and 3 where required). Material for banks, insurers, asset managers, and any corporate with significant equity stakes.Who typically owns this data
- Treasury
- Investment team
What to ask for specifically
- Equity holdings and debt portfolio with EVIC / outstanding amounts
Red flags to watch for
- For financial institutions, this almost always dominates the inventory by orders of magnitude. NA for most corporates.
Email templates
No external email needed — this category is calculated internally from other datasets.
Notes
Downloadable Templates Library
Spreadsheet templates to send to data owners. CSV format — open in Excel, Sheets, or Numbers.
Utilities Listing Template
Per-site list of electricity, gas, water meters with NMI/MIRN, retailer, and account numbers.
Fleet & Mobile Combustion Template
Vehicle register with fuel type, kL/L consumed or km travelled, and ownership status.
Refrigerant Register Template
Equipment list with refrigerant type, charge, top-ups, and service records.
Business Travel Log Template
Trip-level air, rail, hotel, and rideshare data — distance, class, supplier.
Employee Commute Survey Template
Survey instrument covering mode share, distance bands, WFH days.
Waste Disposal Log Template
Waste stream type, volume/tonnes, disposal method, and contractor.
Purchased Goods Spend Export Template
Format for spend-based PG&S where activity data is unavailable.