Free GHG Emissions Scope Classification Guide
Learn how to accurately classify Scope 1, 2, and 3 GHG emissions and ensure compliance with AASB S2 using our free emissions scope classification guide.
What you’ll get
- A clear, Excel-based classification guide to correctly assign GHG emissions to Scope 1, 2, or 3, aligned with AASB S2 requirements.
- Practical tools for precision — including a decision-flowchart for determining where emissions belong.
- Deep dive into Scope 3, with concise descriptions and real-world examples of all 15 categories.
- Pitfall alerts and compliance tips, helping avoid common misclassifications and strengthening audit readiness.
What’s inside the guide
Scope classification flowchart
A practical visual flowchart guides users through classification questions grounded in operational control, ownership, and emission source type — perfect for pinpointing where an activity belongs (whether internal combustion, purchased energy, or third-party logistics).
Detailed Scope 3 guidance
Scope 3 is often the hardest to untangle. This guide breaks down each of the 15 categories with descriptions and relatable examples, like capital equipment purchases, air travel, employee commuting, and product disposal. to help you map your organisation’s value chain accurately.
Common classification errors to avoid
The guide highlights typical misclassification mistakes, such as:
- Placing transmission and distribution losses in Scope 1 instead of Scope 3 (Category 3).
- Double-counting emissions by including the same source under both Scope 1 and Scope 3.
- Misclassifying upstream leased assets under Scope 1 instead of Scope 3 (Category 8).
- Overlooking financed emissions (Category 15) in investment-heavy organisations.
- Failing to adjust boundaries as operations change, relying on outdated emission factors, or focusing only on downstream emissions — all of which can compromise the reporting integrity.
Get started now — then scale with Avarni
Download your Free GHG Emissions Scope Classification Guide
Getting emissions categorisation right is the foundation of compliant, credible reporting. Download this free scope classification guide to simplify the process, avoid costly mistakes, and ensure your data stands up to scrutiny. Start classifying confidently today.
Disclaimer: Avarni does not provide accounting, tax, business or legal advice. This template has been provided for information purposes only. You should consult your own professional advisors for advice directly relating to your business.
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