In order to report the greenhouse gas (GHG) emissions associated with a building's energy performance the energy data collected needs to be converted into carbon emissions.
The GHG Protocol Corporate Accounting Guidance and UK Company Reporting Guidance should be followed to calculate the annual carbon emissions of the Operational Energy consumption. Please see Appendix 4 for the relevant links.
The table below summarises the Scope 1 and Scope 2 GHG Emissions that should be included in the baseline:
| Scope 1 GHG Emissions | Scot 2 GHG Emissions |
Definition | Direct on-site emissions from owned or controlled sources relating directly to operational energy consumption of the building. | Indirect emissions produced from the generation of purchased energy because of the use of grid-supplied electricity, heat, steam, and/or cooling consumed by the entity. |
Example | Emissions from combustion in on-site or controlled boilers and power facilities, such as backup generators or incinerators on large sites. It also includes refrigeration. | Use of purchased electricity, steam, heating or cooling. |
This guidance focused on energy, and other emissions related building activity has been excluded. It is also recognised that usage associated with transport such as petrol and diesel vehicles is not captured, though electric vehicle (EV) charge points should be taken into consideration, with installations adding additional electrical demand. Given the focus on energy, and other building emissions related building activity, it is recommended that Authorities when using this guidance should do so in conjunction with their wider carbon footprint reduction strategies to limit the environmental impact of their service.