Losee Consulting was engaged by a leading global consulting and advisory firm to partner in the delivery of a comprehensive greenhouse gas (GHG) assessment. Our partner’s end-client was an ASX listed mining technology company, with a presence in 40 countries, including all major mining regions. The inventory was for its corporate sustainability report, aligned with new Australian AASB S2 climate disclosure regulations.

The company had completed a previous carbon footprint but needed to refine its reporting in line with the new requirements as a Group 2 reporter, address data gaps and incorporate its expanded operations.

This collaboration brought together our partner’s strategic and economic advisory expertise with our deep technical knowledge in greenhouse gas assessment and new mandatory reporting requirements.

In conjunction with our partner, we stepped through a sequential method that developed an understanding of the requirements with the end-client and led to the efficient capture of data.

To ensure a clear and agreed approach, we began with a project inception meeting to confirm the schedule and approach to the next step, the emissions workshop. We shared an understanding of the GHG Protocol and AASB S2 methodological and reporting requirements and probed to develop greater understanding of the end-client’s business. One goal was to share knowledge and build client capability.

The purpose of the emissions workshop, held with senior personnel from the end-client, was to confirm the boundaries for the emissions inventory for Scope 1 and 2, including geographic scope, consolidation method and activities to be included.

Immediately following the workshop, we issued a Request for Information (RFI) that nominated anticipated emissions sources and intended calculation methods, helped the client identify persons across the organisation to acquire data and provided a flexible Excel table for the company to distribute to data owners to record Scope 1 and Scope 2 data.

Our inventory then collated the end-client’s activity data and applied suitable emissions factors for Australia and overseas.

Our report documented the FY25 footprint covering Scope 1 (refrigerants, stationary fuel and transport fuel) and Scope 2 (purchased electricity using the location-based and market-based approaches). It detailed the emissions boundary following an operational consolidation approach. We provided a detailed breakdown of the emission calculation methods employed and data quality considerations. Finally, we made a series of recommendations for future inventories to improve alignment with the GHG Protocol and AASB SB.

The spreadsheet we provided included the tables and graphs that the client intended to use within the sustainability report for high quality and accurate representation of the footprint.

The end-client expressed satisfaction at the work completed and has invited us to continue supporting their AASB S2 compliance, such as quantifying scope 3 and addressing climate risk.