Australia Commonwealth Climate Disclosure Requirements (Year 2 Reporting Provisions) M3: Greenhouse gas emissions under the whole-of-government Emissions Reporting Framework

What does M3 require?

The entity discloses its gross emissions for the period in tonnes of CO2 equivalent, split into scope 1, scope 2 and the selected scope 3 categories the Emissions Reporting Framework (Climate Action in Government Operations) specifies; identifies whose emissions are included where its own cannot be split out from another entity's without disproportionate cost or effort; discloses the approach, inputs, assumptions and methodologies from the Framework that it used, with any changes from the prior period; gives location-based and market-based figures for electricity-related scope 2 and scope 3 emissions together with information on any contractual instruments needed to understand the market-based figures; and states the scope 3 categories included.