CARBON NEUTRAL PROGRAM GUIDELINES
APPENDIX 1
APPENDIX 1: SCOPE 3 SOURCES
The following Scope 3 sources must be included in a carbon account for
an organisation (unless otherwise justified under the Standard):


MUST BE INCLUDED



Waste
Business travel and accommodation
Taxis
Rental vehicles
Fleet vehicles (this should be included as a Scope 1
source)
Flights
Accommodation
Paper
Base building (if applicable)
Electricity
Gas
Water
The following Scope 3 sources should be included in a carbon account
for an organisation (robust methodologies and emissions factors are
publically available):
RECOMMENDED FOR
INCLUSION




Staff commute
Food and catering
Postage, courier and freight
IT equipment
The following Scope 3 sources are recommended for consideration to
be included in a carbon account for an organisation (publically available
methodologies and emissions factors have not been identified for these
sources, but participants are encouraged to consider using input/output
data or other methodologies/data sources):
RECOMMENDED FOR
CONSIDERATION






Stationery
Telecommunications
Office printing
Cleaning services
Council specific Scope 3 (councils only)
Asphalt
Chlorine
Green waste
Data centre electricity
Any other emissions sources which the organisation considers as
relevant
Additional emissions sources included after base year can be included in a separate inventory, in order to prevent effects on target
setting and the need to update previous inventories. This will also provide greater visibility for continuous improvement.
For Scope 3 emissions sources that are included, but immaterial (i.e. constitutes less than 1 per cent of overall emissions) and
difficult to collect data for, the activity data collected can be projected forward for the licence period (or remainder of the licence
period) provided that the projected emissions in aggregate make up no more than 5 per cent of the total inventory.
2