Carbon reporting in the Qld public sector

Carbon Reporting in the Queensland Public Sector: The state of play, trends and better practices.

The reporting on emissions of greenhouse gases (GHG) is an important strategy in encouraging organisations to reduce their emissions and to demonstrate to stakeholders their progress in reducing them.

This report identifies the current state of reporting on GHG emissions (or carbon footprints, measured in terms of carbon dioxide equivalents or CO2e) across the Queensland public sector, including by departments, government owned corporations (GOCs), local governments and statutory bodies.

Overall, the survey found that:

• a number of port and electricity GOCs are the most advanced in reporting their GHG emissions, albeit with further improvements being implemented to meet mandatory reporting requirements
• a small number of local governments have started reporting emissions
• in this first year of reporting by budget sector agencies, all departments have started reporting on their emissions, although significant gaps in scope and data limitations are evident
• few statutory bodies are yet in a position to report their emissions
• none of the disclosures have yet been audited, although one GOC has provided an ‘independent limited assurance report’.

Nevertheless, a number of ‘better reporting practice’ are evident:

• the classification of emissions by source is likely to provide more ‘decision useful’ information than the scope 1, 2 and 3 categories being adopted by most organisations in accordance with the requirements of the mandatory NGERS scheme
• a time series of data by source provides greater transparency – particularly in comparison with targets, although reasonable reliable data is required before it is feasible to set absolute targets
• the reporting on an organisation’s ‘carbon intensity’ provides useful benchmark information. The electricity generator GOCs report carbon intensity in terms of CO2e per megawatt hour of production, whereas for agencies that are electricity consumers, CO2e emissions per FTE may provide a better basis for comparison over time and across agencies with similar types of operation.

The report also considers the trends in reporting on carbon emissions (voluntary and mandatory) in the private sector and in overseas and interstate jurisdictions. It suggests that requirements for the mandatory reporting of emissions, and the independent verification of emissions, is likely to increase – particularly in the public sector where governments are seen as having a leadership role in setting an example for business and households.

Authors: Bob Shead (BDO), Peter Best (ACSBD) and Simon McCabe (Carbon Planet)
Released: 1 Feb 2009