Greenhouse gas emissions reporting by Local Authorities and other Scottish public bodies: Research into Scope 3 Group 3 emissions
Research into future reporting of scope 3 'Group 3' greenhouse gas (GHG) emissions by Scottish public bodies. 'Group 3' emissions include those from the processing, use and end of life treatment of sold products; downstream transportation and distribution; and franchises.
Glossary of terms
Term / Definition in this report
Impact
The estimated magnitude of greenhouse gas (GHG) emissions expected from the specified activity, in proportion to the total GHG emissions of the organisation.
Influence
The estimated amount of control the reporting public body has over GHG emissions from the specified activity.
Material
Whether a specified activity is significant enough, in terms of impact or influence, to affect decision-making by the intended users of the GHG inventory, and therefore warrant inclusion in GHG emissions reporting.
Materiality assessment
A process used to identify which GHG emissions sources are material, and therefore whether to include them in the GHG inventory and prioritise for action.
Organisational boundary
Under the GHG Protocol, this refers to ‘The boundaries that determine the operations owned or controlled by the reporting company, depending on the consolidation approach taken (equity or control approach).’[1]
Relevant
Whether a specified activity or a corresponding Scope 3 emissions category occurs within a public body.
Reporting effort
The estimated complexity and resource requirements associated with calculating and reporting the emissions.
Value for money
Whether reporting a particular Scope 3 emissions source is likely to provide information that is sufficiently useful for decision-making, accountability and emissions reduction to justify the effort and resources required. In this report, ‘value for money’ has been indicated based on a qualitative assessment, informed by desk research and stakeholder engagement.
Contact
Email: climate.change@gov.scot