Free resources
Free GHG Emission Sources Reference Guide: a practical tool for AASB S2 compliance
Misha Cajic
April 29, 2025
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3
min read
Understanding and reporting greenhouse gas (GHG) emissions can feel overwhelming for organisations, especially when navigating the detailed requirements of AASB S2 Climate-related Disclosures. To make this process easier, Avarni is excited to introduce a new free resource: the GHG Emission Sources Reference Guide.
This Excel-based tool provides clarity and structure to help organisations build a complete emissions inventory, align data collection processes with reporting expectations, and map emissions accurately across Scope 1, 2, and 3.
The GHG emission sources reference guide is designed for sustainability managers, ESG reporting teams, finance and risk teams, and corporate carbon accountants. It is a practical, accessible resource for professionals who need to:
By bridging the gap between technical GHG Protocol categories and everyday operational activities, the guide helps teams simplify scoping, data collection, and inventory building.
One of the biggest hurdles in climate-related reporting is understanding where emissions are coming from and who within the organisation owns the relevant data. Many teams struggle to connect day-to-day operations with the emissions categories defined by the GHG Protocol, let alone organise the data in a way that supports AASB S2 compliance.
The GHG emission sources reference guide directly addresses these challenges. It demystifies the link between operational activities and GHG emission categories by offering over 90 real-world examples across different sectors. Each example clearly shows where emissions arise, what type of data is needed for reporting, and which internal function typically holds that data. This clarity is critical for building accurate, auditable emissions inventories that meet the new reporting standards.
This isn’t just another generic emissions checklist. The GHG emission sources reference guide is tailored specifically for Australian reporting entities working toward AASB S2 alignment. Here’s what makes it stand out:
The guide covers all Scope 1 and Scope 2 categories, plus all 15 Scope 3 categories from the GHG Protocol. Each emission source listed comes with a straightforward description, including typical data requirements and units of measure. It even identifies which department—such as procurement, operations, HR, or finance—should be involved in data gathering.
Importantly, the guide is built in an editable Excel format. This makes it easy for cross-functional teams to collaborate, customise the sheets, and plan their emissions inventory scoping and data collection activities together. Whether you are just starting to identify your emission sources or refining an existing inventory, this resource supports every stage of the process.
Building a robust emissions inventory is foundational for credible climate disclosures. With the rise of mandatory reporting under AASB S2, organisations must not only identify their GHG emissions accurately but also demonstrate how they scoped and assessed the materiality of their emission sources.
The GHG emission sources reference guide includes a detailed instructions tab to help users work through the workbook systematically. It is designed to help teams think critically about which emission sources are material to their business and guide the documentation of their methodology — an essential step for external assurance and investor scrutiny.
By using real-world operational language and structuring information according to Scope 1, 2, and 3 categories, the guide enables teams to bridge the gap between technical reporting requirements and the practical realities of corporate operations.
Sustainability reporting is rapidly becoming a core business function, not just a compliance exercise. Companies that can build transparent, complete, and verifiable emissions inventories will be better positioned to meet regulatory demands, attract investors, and achieve their broader climate goals.
The GHG emission sources reference guide empowers organisations to take control of their GHG reporting with a resource that is accurate, collaborative, and easy to use. By providing a clear roadmap from operational activities to emission classifications, Avarni is helping organisations simplify the complex and deliver high-quality climate disclosures.
