The NSW Government is committed to achieving net zero emissions by 2050 and making NSW more resilient to a changing climate.
The Greenhouse gas emissions accounting and reporting guidelines (the Guide) sets out a methodology for calculating and reporting greenhouse gas (GHG) emissions. The Guide supports NSW Government entities in meeting the requirements of the Net Zero Government Operations Policy (NZGO) and the TPG24-33 Reporting framework for first year climate-related financial disclosures (CRFD).
Download the accompanying Greenhouse gas reporting template.
Accounting and reporting principles
The accounting and reporting principles that underpin this Guide have been adopted from the GHG Protocol Corporate Accounting and Reporting Standard. These principles are:
- relevance
- completeness
- consistency
- transparency
- accuracy.
Reporting emissions across government
NSW Government entities vary in size, structure, function, and operations. They also differ in their maturity when it comes to measuring carbon emissions and integrating this information into decision-making and daily operations.
The Guide offers a step-by-step methodology for measuring and reporting scope 1 and 2 GHG emissions.
The methodology in the Guide recognises the complex structures within government by linking direct and indirect emissions from purchased electricity to the entities that control the operations.
The Guide also includes methods to estimate emissions where data gaps exist, and provides an approach for calculating market-based emissions as well.