The 2021 LGA Climate Change Survey indicates that 86 per cent of local authorities are reporting on Scope 1 and 2 emissions for their own operations, with a further 54 per cent reporting on some Scope 3 for their own operations.
Resource
This guidance document supports the GHG accounting toolkit, which has two reporting tabs for capturing Scope 3 emissions and aims to assist local authorities with understanding the scale of reporting, what to report and how to set an action plan for future reporting. As the understanding and interpretation of the GHG protocol for Scope 3 reporting continues to develop, the GHG accounting toolkit and associated guidance will also be updated.
How are Scope 3 emissions defined
The GHG Protocol splits emissions into three distinct reporting scopes, which are described below:
Scope 1 emissions are released as a direct result of an activity.
For a local authority this will largely comprise combustible fuel for heating boilers and fuel burned in owned fleet vehicles. There may also be an element of fugitive emissions from air conditioning units and medical gases used in care provision.
Scope 2 emissions are those released as an indirect consumption of an energy commodity.
For a local authority this will be the purchased grid electricity used in its operations (buildings, street lighting and for charging Electric Vehicles (EV)).
Scope 3 emissions are all other indirect emissions other than electricity.
The measurement of Scope 3 emissions is an emerging area, and they usually represent 70-80 per cent of a local authority’s total emissions.
Why should local authorities report on Scope 3
- This will help you to identify and understand the risks and opportunities associated with value chain emissions.
- You will have a clearer picture of overall emissions which will enable you to start to identify GHG reduction opportunities, set reduction targets, and to track performance.
- You will be able to engage value chain partners in GHG management.
- Stakeholder information will be enhanced, together with the authority’s reputation through public reporting.
Who is the guidance for
We recognise that there will be local authorities who will be well versed in this area and reporting on Scope 3 at a more granular level than others, and we welcome your feedback and case studies to build into the ongoing updates that we make to the toolkit and guidance.
- For those local authorities that are at the beginning of Scope 3 reporting, this guidance document will support you through the principles and key themes to consider.
- Carbon/Sustainability Officers, Procurement Officers and Commissioners for service delivery should find this guidance most helpful. When gathering Scope 3 data for reporting, you may need to engage with a wider group of colleagues.
Guest preview of selected publicly available resources