Scopes 1, 2 & 3
The Greenhouse Gas Protocol divides emissions into three scopes based on where they occur in a company's value chain. AASB S2 requires Australian companies to report across all three.
Scope 1 — Direct emissions
Emissions from sources that a company owns or controls directly.
Examples: burning natural gas in a boiler, diesel in a truck fleet, refrigerant leaks from HVAC systems.
AtlasCore coverage: Scope 1 emission factors by category (stationary energy, transport) and fuel type from the NGA Factors Workbook.
Scope 2 — Indirect emissions from purchased energy
Emissions from the generation of purchased electricity, steam, heating, or cooling.
Examples: electricity consumed in offices, warehouses, or manufacturing facilities.
AtlasCore coverage: Scope 2 electricity factors by NEM grid region. Both location-based (grid average) and market-based (GreenPower evidence) approaches are supported.
Grid regions
AtlasCore provides Scope 2 factors for all Australian electricity grids:
| Grid | Region |
|---|---|
NSW1 | New South Wales and ACT |
VIC1 | Victoria |
QLD1 | Queensland |
SA1 | South Australia |
TAS1 | Tasmania |
SWIS | South West Interconnected System (WA) |
DKIS | Darwin-Katherine (NT) |
NWIS | North West Interconnected System (WA) |
Scope 3 — Other indirect emissions
All other indirect emissions in a company's value chain — upstream and downstream.
Examples: business travel, purchased goods, waste disposal, employee commuting.
AtlasCore coverage: Reference-only Scope 3 factors for electricity, transport fuels, waste, and stationary energy categories from the NGA workbook. Additionally, indicative Scope 3 screening estimates are available for Category 3 (fuel/energy), Category 5 (waste), and Category 6 (business travel) using sector-average methods.
AtlasCore provides Scope 3 emission factors as reference data and indicative screening-grade estimates for key categories. Screening estimates are always labelled with methodology and confidence level. They do not replace company-specific measurement or claim full Scope 3 coverage.
AASB S2 requirements
| Scope | AASB S2 requirement | AtlasCore support |
|---|---|---|
| Scope 1 | Mandatory for all reporting groups | Full NGA factor coverage |
| Scope 2 | Mandatory for all reporting groups | Location-based + market-based evidence |
| Scope 3 | Mandatory from Group 1 (2025), with first-year relief | Reference factors only |
Group 1 entities must report Scope 3 for financial years beginning on or after 1 January 2025, with first-year transitional relief. Groups 2 and 3 have later start dates.