Australian Public Service Net Zero Emissions Reporting Framework

The following information is also available in the Net Zero in Government Operations Strategy.

Overview

The Australian Government’s APS Net Zero by 2030 commitment requires Commonwealth entities and companies to consistently report their greenhouse gas emissions on an annual basis to track overall progress to net zero emissions. By measuring greenhouse gas emissions, entities will be able to identify areas where changes and targets will be needed to support the APS Net Zero target. Reporting is also an important step in creating accountability and transparency.

The Australian Public Service (APS) Net Zero Emissions Reporting Framework (the Emissions Reporting Framework) is designed to be suitable within the context of Australian Government operations and to meet reporting obligations as outlined in Australia’s Nationally Determined Contribution under the Paris Agreement. The emissions data will also be used for aggregated reporting in the Net Zero in Government Operations Annual Progress Report and for the international Net Zero Government Initiative.

The Department of Finance is also developing climate disclosure architecture for Commonwealth entities and companies to publicly report on their existing and potential exposure to climate risks and opportunities. The Emissions Reporting Framework will align with the climate disclosure requirements to present a unified reporting framework for Commonwealth entities and companies to follow.

APS Net Zero Emissions Reporting Framework

The Emissions Reporting Framework and associated tools are intended to enable the government to consistently estimate and report the widest range of emissions associated with government operations as is feasible, and to ensure that the underlying data is robust, defensible, and transparent.

Greenhouse gas emissions boundary

The emissions boundary refers to the specific activities and emissions that are accounted for in the greenhouse gas emissions inventory.  The following greenhouse gas emissions are included in the Emissions Reporting Framework:

• carbon dioxide (CO₂),
• methane (CH₄),
• nitrous oxide (N₂O),
• hydrofluorocarbons (HFCs),
• perfluorocarbons (PFCs),
• sulphur hexafluoride (SF₆) and
• nitrogen trifluoride (N₃)

Emissions from these gases are aggregated into carbon dioxide equivalents (CO₂-e) using conversion factors called global warming potentials. Greenhouse gases vary in their radiative forcing and atmospheric residence time. Due to this, converting emissions into a carbon dioxide equivalent over a 100-year horizon allows the integrated effect of emissions of the various gases to be compared on an equivalent basis. Under the Emissions Reporting Framework, emissions of the seven gases listed above are aggregated into a single CO₂-e estimate for reporting purposes.

The Emissions Reporting Framework may expand over time to include additional material emissions sources as data quality and methodology improves. Initial expansions to the Emissions Reporting Framework are outlined in the table 1.

Additional emissions sources may be considered based on an assessment of materiality, accessibility of data, and consistency with international reporting obligations. As shown in table 2, some data is easier to access while others will vary between entities. The quantity of the emissions related to these sources also varies from small to large.

Table 1: Expansions to the APS Emissions Reporting Framework

Table 2: Greenhouse gas emissions data accessibility and the quantity of resultant emissions

 Annual Reporting Requirements

All non-corporate and corporate Commonwealth entities and Commonwealth companies are required to report publicly on the emissions from their operations. Initial reporting in 2022-23 focussed on direct emissions from entities’ facilities and vehicles (scope 1), emissions from purchased electricity (scope 2), and emissions associated with domestic air travel and the extraction, production, transportation, and distribution loses of fuels and electricity (scope 3).

Acknowledging that reporting was first reinstated for 2022-23, the implementation of the Emissions Reporting Framework will involve a continuous improvement cycle in public reporting as time goes on. This provides an opportunity to help rebuild capability across entities to measure, report, and reduce emissions. 
Entities are responsible for the accuracy and consistency of final data in their Annual Reports and provided to the Climate Action in Government Operations Unit in the Department of Finance.

• Non-Corporate Commonwealth Entities - Reporting is mandatory from 2022-23. Resource Management Guide 135 and Additional annual report guidance on APS emissions outlines the Annual Report Content Requirements under the Environment Protection and Biodiversity Conservation Act 1999 section.
• Corporate Commonwealth Entities  - Reporting is mandatory from 2022-23. Resource Management Guide 136  and Additional annual report guidance on APS emissions outlines the Annual Report Content Requirements under the Environment Protection and Biodiversity Conservation Act 1999 section.
• Commonwealth Companies - Reporting is mandatory from 2023-24. Resource Management Guide 137  and Additional annual report guidance on APS emissions outlines the Annual Report Content Requirements under the Environment Protection and Biodiversity Conservation Act 1999 section.

Net Zero in Government Operations Annual Progress report and greenhouse gas emissions inventory

The Department of Finance publishes the Net Zero in Government Operations Annual Progress Report each year, including a greenhouse gas emissions inventory aggregated at a whole-of-Australian-Government level. A Greenhouse Gas Emissions Inventory presents the greenhouse gas emissions associated with a list of emissions sources.

Time Series Consistency

Time series show historical emissions trends and track the effects of emission reduction strategies. Efforts will be made to calculate the time series using the same methods and data sources in all years. However, as emissions measurements, data collection methods, methodological refinements and reporting requirements are expected to be continually added and improved upon, strategies to ensure time-series consistency are being implemented from the outset. Key to ensuring confidence in time-series consistency will be the diligent documenting of approaches to emission estimated, including methodologies and data sources, in the Net Zero in Government Operations Annual Progress Reports.

Some strategies to address time-series consistency from the outset include:

• Applying the Intergovernmental Panel on Climate Change emissions estimation guidelines on time series consistency. Key elements include:
  • Transparently documenting the approach to emissions estimation including particular methods, emission factors and data sources, and explaining why this approach was appropriate.
  • Transparently documenting any change to the emissions estimation approach and why that change was appropriate
  • Transparently documenting how time-series consistency was maintained following changes to an emission estimated approach, including a quantification of the change over the time-series.
• Disaggregation of data to observe changes in activity levels. Efforts will be made to report activity data disaggregated into appropriate subcategories, future proofing against potential consistency issues with analysis and reporting.