Disclaimer

The information in this publication is, according to the Ministry for the Environment’s best
efforts, accurate at the time of publication. The Ministry will make every reasonable effort to
keep it current and accurate. However, users of this publication are advised that:
• the information does not alter the laws of New Zealand, other official guidelines, or
requirements
• it does not constitute legal advice, and users should take specific advice from qualified
professionals before taking any action based on information in this publication
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information in this publication
• all references to websites, organisations or people not within the Ministry are for
convenience only and should not be taken as endorsement of those websites or
information contained in those websites nor of organisations or people referred to.

Acknowledgements
Prepared by the Ministry for the Environment, with technical expert advice from
Toitū Envirocare Limited and Manaaki Whenua Landcare Research.

The Ministry for the Environment thanks the following organisations and government agencies
for their contribution to the production of this publication:

Ministry of Business, Innovation and Employment, Ministry for Primary Industries, Te Manatū
Waka Ministry of Transport, Auckland Transport, Air New Zealand, KiwiRail, KPMG, Originair,
Air Chathams, Sounds Air and Auckland Council.

This document may be cited as: Ministry for the Environment. 2024. Measuring emissions:
A guide for organisations: 2024 example report for greenhouse gas emissions. Wellington:
Ministry for the Environment.

Published in May 2024 by the

Ministry for the Environment
Manatū Mō Te Taiao
PO Box 10362, Wellington 6143, New Zealand
[Link]

ISBN: 978-1-991140-21-0
Publication number: ME 1831
© Crown copyright New Zealand 2024
Contents
Purpose of this example report 4

Greenhouse gas emissions report 5

Introduction 5
Emissions inventory results 5
Dual reporting of indirect emissions from purchased and generated energy 6

Statement of intent 7

Organisation description 7

Organisational boundaries and consolidation approach 8

Justification of consolidation approach 8
Organisational structure 8
Organisational business units excluded from inventory 10

GHG emission source inclusions and activity data management 10

GHG emissions excluded sources and sinks 16

Quantified inventory of emissions and removals 17

GHG emission calculations and results 18

Liabilities 19
GHG stocks held 19
Land-use change 19

References 20

Appendix 1 21
GHG emissions data summary 21
Purpose of this example report
The Ministry for the Environment (MfE) supports organisations acting on climate change. We
recognise there is strong interest from organisations/entities across Aotearoa New Zealand to
measure, report and reduce their emissions. We prepared this guide to help you measure and
report your organisation’s/entity’s greenhouse gas (GHG) emissions. Measuring and reporting
emissions empowers entities to manage and reduce emissions more effectively over time.

The guide aligns with and endorses the use of the GHG Protocol and ISO 14064-1:2018.

This example report is part of a suite of documents that comprise Measuring Emissions: A
guide for organisations, as outlined in figure 1. It demonstrates what an inventory might look
like, and should be read alongside the Example GHG inventory. For more information about
producing a GHG report, see section 2 of the Detailed guide.

Figure 1: Documents in Measuring emissions: A guide for organisations

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 Example report

Greenhouse gas emissions report

Introduction
This report is the annual greenhouse gas (GHG) emissions inventory and management report
for OPQ Construction Limited, covering the measurement period 01 January 2022 to 31
December 2022.

The inventory report and any GHG assertions are expected to be verified by a Programme-
approved, third-party verifier. The level of assurance is reported in a separate Assurance
Statement provided to the directors of the certification entity.

The inventory has been prepared in accordance with the requirements of the GHG Protocol
Corporate Accounting and Reporting Standard and ISO 14064-1:2018 Specification with
Guidance at the Organization Level for Quantification and Reporting of Greenhouse Gas
Emissions and Removals.

Emissions inventory results

Table 1: Inventory summary

Category Scopes 2020 2021 2022

(ISO 14064-1:2018) (ISO 14064-1:2006)
Category 1: Direct emissions (tCO2e) Scope 1 322.52 200.81 1,486.99
Category 2: Indirect emissions from imported Scope 2 0.85 8.31 5.37
energy (market-based method) (tCO2e)
Category 3: Indirect emissions from 13.17 11.15 12.42
transportation (tCO2e)
Category 4: Indirect emissions from products 361.18 26.27 2,792.62
used by organisation (tCO2e)
Category 5: Indirect emissions associated with Scope 3 0.00 0.36 3.93
the use of products from the organisation
(tCO2e)
Category 6: Indirect emissions from other 0.00 0.00 0.00
sources (tCO2e)
Total direct emissions (tCO2e) 322.52 200.81 1,486.99

Total indirect emissions (tCO2e) 375.21 46.09 2,814.35

Total gross emissions (tCO2e) 697.73 246.90 4,301.34
Category 1 direct removals (tCO2e) 0.00 -725.00 -1,450.00
Purchased emission reductions (tCO2e) 0.00 0.00 0.00

Total net emissions (tCO2e) 697.73 -478.10 2,851.34

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Dual reporting of indirect emissions from

purchased and generated energy
All purchased and generated energy emissions are dual reported using both the location-based
method and market-based method. Dual reporting illustrates the role of supplier choice, onsite
renewable energy generation and contractual instruments in managing indirect emissions
from energy alongside any ongoing energy efficiency and reduction efforts.

From the 2020 inventory, OPQ Construction Ltd aligns to market-based reporting for tracking
energy related emissions and reductions over time.

Contractual instruments are any type of contract between two parties for the sale and
purchase of energy bundled with attributes about the energy generation, or for unbundled
attribute claims. This includes Renewable Energy Certificates.

Table 2: Dual reporting of indirect emissions from imported energy

Category Location-based Market-based

methodology (tCO2e) methodology (tCO2e)
Category 1: Direct emissions 1,486.99 1,486.99
Category 2: Indirect emissions from imported energy 9.44 5.37
Category 3: Indirect emissions from transportation 12.42 12.42
Category 4: Indirect emissions from products used by 2,792.62 2,792.62
organisation
Category 5: Indirect emissions associated with the use of 3.93 3.93
products from the organisation
Category 6: Indirect emissions from other sources 0.00 0.00
Total direct emissions 1,486.99 1,486.99
Total indirect emissions 2,818.41 2,814.35
Total gross emissions 4,305.40 4,301.34
Category 1 direct removals -1,450.00 -1,450.00
Total net emissions 2,855.40 2,851.34

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Statement of intent
This inventory forms part of OPQ Construction’s commitment to measure and manage our
emissions. The intended users of this inventory are internal staff for GHG reporting purposes.

Organisation description
OPQ Construction Ltd is a wholly-owned subsidiary of OPQ New Zealand Ltd, which is owned
by parent company OPQ International Inc. OPQ Construction has a turnover of over $180
million, employing about 1400 permanent staff, with headquarters in Auckland. The
company’s core activities broadly cover utility works, civil engineering, cross-country pipelines,
facilities management and plant hire. To carry out our work efficiently we have offices and
depots throughout New Zealand.

OPQ Construction recognises that its operations may have a direct impact on the environment,
and has made environmental management an integral part of its management system. OPQ
Construction manages, monitors, and improves its environmental performance through
actively offering leadership and implementation of a formal environmental management
system certified to the internationally recognised ISO 14001 standard.

OPQ Construction is committed to operating in an energy-efficient environment and considers

the management of its GHG emissions to be a principal component of its environmental and
sustainability objectives. It is our aim to exploit all opportunities for energy savings throughout
the business, to establish ourselves as an environmentally responsible organisation as well as a
contributor to national carbon reduction targets.

By enabling an energy-conscious culture within the company, we aim to balance our

environmental and financial priorities throughout our operations and demonstrate regulatory
compliance with existing and future legislation.

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Organisational boundaries and

consolidation approach
Organisational boundaries were set with reference to the methodology described in the GHG
Protocol and ISO 14064-1:2018 standards.

Justification of consolidation approach

The GHG Protocol allows two distinct approaches to consolidate GHG emissions: the equity
share or the control approach. The control approach is further broken down into a financial or
an operational approach. We used an operational control consolidation approach to account
for emissions.

Organisational structure
Figure 1 shows the legal structure of the organisation. OPQ Construction International Inc is
shown for transparency of the organisational boundary, to show the relationship to the parent
company. OPQ Farms Ltd is a totally separate business from OPQ Construction.

The bottom half of figure 1 shows the reporting structure chosen for accounting for the
organisation’s emissions. The structure was developed based on physical sites the organisation
occupies.
Figure 1: Legal structure of the organisation (top half) and the reporting structure chosen
for accounting for emissions (bottom half)

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Table 3: Brief description of business units

Business unit Address Purpose

OPQ Construction Ltd Site address: OPQ Ownership of all subsidiary companies. Some activities are
Construction Ltd (head office), measured at this level, in relation to the head office
2334 Builders Ave, Auckland

General operations n/a Covers miscellaneous emissions-sourcing activities associated

with all reporting units that cannot be separated by reporting
unit

L&M Project Site address: OPQ Management and marketing of general engineering and
Engineering Ltd Construction Ltd (head office), construction services. Activities at this level are accounted
2334 Builders Ave, Auckland under head office

L&M Project Engineering Site address: 2 Engineers Ave, South Island operations depot for engineering and
Ltd > Christchurch site Christchurch construction services

L&M Project Engineering Site address: 34 Legos Rd, North Island operations depot for engineering and
Ltd > Wellington site Wellington construction services

Pipeline Ltd Site address: OPQ Management of the design, construction and installation of
Construction Ltd (head office), pipelines and related plant for the oil, gas, water and energy
2334 Builders Ave, Auckland industries. Activities at this level are accounted under head
office

Pipeline Ltd > Site address: 7 Mayline Rd, Warehouse and distribution hub for pipes and associated
Auckland Auckland materials

Pipeline Ltd > Site address: 21 Pype Rd, Manufacturing site of pipes and associated materials
Dunedin Dunedin

Pipeline Ltd > Site address: 24 Linea Rd, Warehouse and distribution hub for pipes and associated
Wellington Wellington materials

William Hall Quarry Ltd Site address: OPQ Management of the quarry sites. Activities at this level are
Construction Ltd (head office), accounted under head office
2334 Builders Ave, Auckland

William Hall Quarry Ltd > Site address: Sandbank Way, Quarrying of stone aggregate
Eketahuna Quarry Eketahuna

William Hall Quarry Ltd > Site address: Riverwide Rd, Quarrying of stone aggregate
Greymouth Quarry Greymouth

William Hall Quarry Ltd > Site address: Greywacke Rd, Quarrying of stone aggregate
Invercargill Quarry Invercargill

William Hall Quarry Ltd > Site address: Andesite Rd, Quarrying of stone aggregate
New Plymouth Quarry New Plymouth

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Organisational business units excluded from

inventory
L&M Project Engineering Ltd has a 25 per cent ownership in Gro Fertiliser Ltd, of which the
organisation has no operational control. It is a fully discrete business with its own management
and sites. Therefore, it has been excluded from the inventory.

GHG emission source inclusions

and activity data management
As adapted from ISO 14064-1:2018, the emissions sources deemed significant for inclusion in
this inventory were classified into the following categories:
• Direct GHG emissions (Category 1): GHG emissions from sources that are owned or
controlled by the company.
• Indirect GHG emissions (Category 2): GHG emissions from the generation of purchased
electricity, heat and steam consumed by the company.
• Indirect GHG emissions (Categories 3-6): GHG emissions that occur as a consequence of
the activities of the company but occur from sources not owned or controlled by the
company.

Table 4 provides detail on the categories of emissions included in the GHG emissions
inventory, an overview of how activity data were collected for each emissions source, and an
explanation of any uncertainties or assumptions made based on the source of activity data.

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Table 4: GHG emission sources included in the inventory

Business unit GHG emission source GHG Data source Data collection Uncertainty (description)
emissions level unit
scope

OPQ Construction/General Air travel domestic (average) Scope 3 Travel provider (Flyaway Peter pkm It is assumed the data source
operations Air travel long haul (econ) Travel Ltd) annual activity report represents a complete and
(obtained via our accounts team – accurate account of all travel
Ian Dollar) activity. The organisation has a
rule that all staff must book via
the company travel provider.
Discussion with the accounts
team confirmed they were
unaware of any travel being
booked via staff credit card or
staff expense claims
Other/OPQ Construction/William Hall Biodiesel Outside scopes Tank readings at start and end of GJ It is assumed the tank readings
Quarry/New Plymouth (CO2), Scope 1 (CH4, measure period were done correctly
N2O)

OPQ Construction/General Car – diesel, <2000cc Car – Scope 3 Annual staff commuting survey km It is assumed the data source is
operations petrol, <2000cc an appropriate representation of
activity. Assumptions are made
on vehicle type and approximate
travel distance from staff home
locations
OPQ Construction/General Car – petrol, <2000cc Scope 1 Rental car provider 12-month km It is assumed the rental car
operations summary reports (Carls Car Rental reports are complete and
OPQ Construction/Head office Ltd) accurate and that all rental
cars were booked via this
rental car provider
OPQ Construction Concrete 30 MPa Scope 3 Quantity surveyor report kg It is assumed the QS report is
complete and accurate and that
all materials were used during
the year of measurement

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Business unit GHG emission source GHG Data source Data collection Uncertainty (description)
emissions level unit
scope

OPQ Construction/General Diesel Scope 1 Online consumption report L It is assumed the supplier reports
operations downloaded from supplier’s are complete and accurate. A
OPQ Construction/L&M Project small number of fuel purchases
(Gasoline Master Ltd) customer
Engineering/Christchurch online login area are via credit card, but in the
base year this was deemed to be
OPQ Construction/L&M Project
de minimis based on estimation
Engineering/Wellington
methods
OPQ Construction/William Hall
Quarry/Eketahuna Quarry OPQ
Construction/William Hall
Quarry/Greymouth Quarry
OPQ Construction/William Hall
Quarry/Invercargill Quarry
OPQ Construction/William Hall
Quarry/New Plymouth
All business units Electricity Scope 2 Online consumption report kWh It is assumed the supplier has
downloaded from supplier’s (Power provided data for all meters
Up Energy Ltd) customer online
login area
OPQ Construction/Head office Fertiliser nitrogen (N) Scope 3 Delivery receipts from Agrisupply kg It is assumed all supplier receipts
Ltd are complete and accurate

Other/William Hall Quarry Ltd Forest – growth Forestry Aerial maps showing areas by ha It is assumed the aerial maps are
> Eketahuna Quarry forest type accurate and the forest cover
classification is appropriate
Other/William Hall Quarry Ltd Forest – harvested Forestry Forest harvest records and aerial ha It is assumed the forest harvest
> Eketahuna Quarry maps showing areas records are complete and
accurate
OPQ Construction/General Freight rail Scope 3 Freight provider annual activity tkm A small amount of freight is done
operations Freight average truck reports (spreadsheet supplied via by other suppliers but in the base
email by Joe Bloggs at Postman Pat year this was deemed to be de
Freight Ltd) minimis based on estimation
methods

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Business unit GHG emission source GHG Data source Data collection Uncertainty (description)
emissions level unit
scope

Other/OPQ Enteric Fermentation Non- Scope 1 Stock management records Head It is assumed all livestock on the
Construction/William Hall dairy cattle records were on the site for the
Quarry/New Plymouth full 12 months
Other/OPQ Enteric Fermentation Sheep Scope 1 Stock management records Head It is assumed all livestock on the
Construction/William Hall records were on the site for the
Quarry/New Plymouth full 12 months
OPQ Construction/General LPG stationary commercial Scope 1 Invoices from LPG supplier (Total kg It is assumed the supplier has
Operations Gas Ltd) provided complete and accurate
OPQ invoice data

Construction/Pipeline/Dunedin
OPQ Construction/Head office Petrol regular Scope 1 Online consumption report L It is assumed the supplier reports
OPQ Construction/General downloaded from supplier’s are complete and accurate. A
operations (Gasoline Master Ltd) customer small number of fuel purchases
OPQ Construction/L&M Project online login area are via credit card but in the base
Engineering/Christchurch year this was deemed to be de
minimis based on estimation
OPQ Construction/L&M Project methods
Engineering/Wellington
OPQ Construction/General
operations
OPQ Construction/L&M Project Steel welded beams and Scope 3 Quantity surveyor report t It is assumed the QS report is
Engineering/Christchurch columns complete and accurate, and that
all materials were used during
the year of measurement
OPQ Construction/L&M Project Steel – structural average Scope 3 Supplier invoices (various suppliers) t It is assumed the supplier invoice
Engineering/Christchurch records are complete and
accurate
OPQ Construction/General Taxi (regular) Scope 3 Travel provider (Flyaway Peter $ It is assumed data source
operations Travel Ltd) annual activity report represents a complete and
OPQ Construction/Head office (obtained via our accounts team – accurate account of all travel
Ian Dollar) activity. The organisation has a
rule that all staff must book via
the company travel provider.

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Business unit GHG emission source GHG Data source Data collection Uncertainty (description)
emissions level unit
scope
Discussion with the accounts
team confirmed they were
unaware of any travel being
booked via staff credit card or
staff expense claims
OPQ Construction/Head office Waste landfilled – Scope 3 Waste provider 12-month reports kg It is assumed the provider
LFGR, Garden (Wallys Waste Ltd) reports are complete and
accurate
waste landfilled – LFGR,
paper
OPQ Construction/General Waste landfilled – LFGR, Scope 3 Waste provider 12-month reports kg It is assumed the provider
operations Mixed (Wallys Waste Ltd) reports are complete and
accurate
Other/OPQ Construction/L&M Wood chips industry Outside scopes Will’s wood chip supplies – monthly kg Wood chips are combusted in
Project (CO2), Scope 1 (CH4, invoices the boiler. The data source is
Engineering/Christchurch N2O) complete and accurate, as the
truck load is weighed on each
delivery
OPQ Construction/L&M Project Steel welded beams and Scope 3 Quantity surveyor report t It is assumed the QS report is
Engineering/Christchurch columns complete and accurate, and that
all materials were used during
the year of measurement
OPQ Construction/L&M Project Steel – structural average Scope 3 Supplier invoices (various suppliers) t It is assumed the supplier invoice
Engineering/Christchurch records are complete and
accurate
OPQ Construction/General Taxi (regular) Scope 3 Travel provider (Flyaway Peter $ It is assumed data source
operations Travel Ltd) annual activity report represents a complete and
OPQ Construction/Head office (obtained via our accounts team – accurate account of all travel
Ian Dollar) activity. The organisation has a
rule that all staff must book via
the company travel provider.
Discussion with the accounts
team confirmed they were
unaware of any travel being

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 Example report

Business unit GHG emission source GHG Data source Data collection Uncertainty (description)
emissions level unit
scope
booked via staff credit card or
staff expense claims

OPQ Construction/Head office Waste landfilled – LFGR, Scope 3 Waste provider 12-month reports kg It is assumed the provider
paper (Wallys Waste Ltd) reports are complete and
accurate
OPQ Construction/General Waste landfilled – LFGR, Scope 3 Waste provider 12-month reports kg It is assumed the provider
operations Mixed (Wallys Waste Ltd) reports are complete and
accurate
Other/OPQ Construction/L&M Wood chips industry Outside scopes Will’s Wood Chip Supplies – kg Wood chips are combusted in
Project (CO2), Scope 1 (CH4, monthly invoices the boiler. The data source is
Engineering/Christchurch N2O) complete and accurate, as the
truck load is weighed on each
delivery

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GHG emissions excluded sources

and sinks
OPQ Construction recognises the extent of Scope 3 emissions is significant. We have chosen to
declare the following notable emissions sources that have been excluded from the emissions
inventory.

Table 5: Notable emission sources excluded from the inventory

Business unit GHG emission GHG Reason for exclusion

source emissions
level scope

OPQ Construction/L&M Staff taxi Scope 3 Taxi travel is not separately coded in the
Project travel accounting system, and therefore is impractical to
Engineering/Christchurch obtain for this reporting period. An estimate
indicated over $550,000 would have to be spent
on taxi travel to exceed 1% of the total emissions
inventory. Expenditure is very unlikely to be more
than this, as it was estimated only about $20,000
would have been spent on taxi travel in New
Zealand (based on a conservative assumption of
$100 on taxis for every staff travel flight taken).
Given the small estimated impact on the total, we
have chosen to exclude this.
L&M Project Engineering Waste Scope 3 In this base year, estimates illustrate emissions
Ltd > Christchurch site landfilled from this source were only 0.01% of total
emissions. Collating data for this source was very
time-consuming, and given the small impact on
the total, we have chosen to exclude this.

L&M Project Engineering Waste Scope 3 In this base year, estimates illustrate emissions
Ltd > Wellington site landfilled from this source were only 0.01% of total
emissions. Collating data for this source was very
time-consuming, and given the small impact on
the total, we have chosen to exclude this.

Head office Refrigerants Scope 3 Head office is in a leased building and all HVAC
(HVAC) equipment is owned and maintained by the lessor.
We do not have any ability to influence or reduce
the emissions.

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Quantified inventory of emissions

and removals
A calculation methodology has been used for quantifying the emissions inventory based on the
following calculation approach, unless otherwise stated below:

Emissions = activity data x emissions factor

All emission factors were sourced from the Ministry for the Environment’s 2024 Measuring
emissions: A guide for organisations.

Where applicable, unit conversions applied when processing the activity data has been
disclosed.

There are systems and procedures in place that will ensure applied quantification
methodologies will continue in future GHG emissions inventories.

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GHG emission calculations and

results
GHG emissions for the organisation for this measurement period are provided in the GHG
Inventory summary section at the start of this report.

Figures 2 and 3 give an overview of where the emissions are occurring across the organisation.
For more detail, see the Example GHG inventory.

Figure 2: Emissions (tCO2-e) by Category for this measurement period

Figure 3: Top 10 GHG emissions (tonnes CO2-e) by source

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Liabilities
GHG stocks held
Refrigerants and fuels may be stored on site, but their accidental leakage or release could
result in a large increase in emissions for that period. Refrigerants such as HFCs, PFCs and SF6
are GHGs with high global warming potentials, so material volumes of these or fuel are
reported as potential liabilities.
Table 6: Total storage as of year end with potential GHG emissions liabilities

GHG gas stock held Quantity Unit Potential liability (tCO2e)

Diesel 500.00 litres 1.35

Diesel commercial 500.00 litres 1.33

Petrol 250.00 litres 0.61

Petrol premium 250.00 litres 0.62

R-11 50.00 kilograms 237.50

Total potential liability 241.41

Land-use change
Organisations that own land subject to land-use change may achieve sequestration of carbon
dioxide through a change in the carbon stock on that land. Where sequestration is claimed,
then this also represents a liability in future years should fire, flood, management activities or
other intentional or unintentional events release the stored carbon.
Table 7: Land-use liabilities (total)

Site name Total sequestration during reporting Contingent liability Total potential liability
period (tCO2e) (tCO2e) (tCO2e)

OPQ Construction -1450 0 0

Ltd

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References
International Organization for Standardization. 2018. ISO14064-1:2018. Greenhouse gases –
Part 1: Specification with guidance at the organisation level for quantification and reporting of
greenhouse gas GHG emissions and removals. Geneva: ISO.

World Resources Institute and World Business Council for Sustainable Development. 2004. The
Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard (revised). Geneva:
WBCSD.

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Appendix 1
GHG emissions data summary
Additional inventory details are disclosed in the tables below, and further GHG emissions data are available on the accompanying spreadsheet to this report.

Table 8: Direct GHG emissions and removals, quantified separately for each applicable gas

Category CO2 CH4 N2O NF3 SF6 HFC PFC Desflurane Sevoflurane Isoflurane Emissions
total
(tCO2e)

Stationary combustion 3.56 0.01 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3.57

Mobile combustion (incl. company owned or 157.98 0.67 2.99 0.00 0.00 0.00 0.00 0.00 0.00 0.00 161.63
leased vehicles)

Emissions - Industrial processes 5.81 0.02 0.02 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5.85

Removals - Industrial processes 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Leakage of refrigerants 0.00 0.00 0.00 0.00 0.00 130.00 0.72 0.00 0.00 0.00 130.72

Treatment of waste 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Fugitive Emissions 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Treatment of wastewater 0.26 0.84 1.05 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2.15

Emissions - Land use, land-use change and forestry 1,040.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,040.00

Removals - Land use, land-use change and forestry -1,450.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -1,450.00

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Category CO2 CH4 N2O NF3 SF6 HFC PFC Desflurane Sevoflurane Isoflurane Emissions
total
(tCO2e)

Fertiliser use 0.00 0.00 4.80 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4.80

Addition of livestock waste to soils 0.00 12.33 21.02 0.00 0.00 0.00 0.00 0.00 0.00 0.00 33.35

Addition of crop residue to soils 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Addition of lime to soils 3.52 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3.52

Enteric fermentation 0.00 101.39 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 101.39

Open burning of organic matter 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Electricity generated and consumed onsite 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Medical gases 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Exported electricity 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total net emissions -238.87 115.25 29.69 0.00 0.00 130.00 0.72 0.00 0.00 0.00 36.99

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Table 9: Non-biogenic, biogenic anthropogenic and biogenic non-anthropogenic CO2 emissions and removals by category

Category Anthropogenic biogenic CO2 Anthropogenic biogenic (CH4 and N2O) emissions Non-anthropogenic biogenic
emissions (tCO2e) (tCO2e)

Category 1: Direct emissions 38.20 137.48 0.00

Category 2: Indirect emissions from imported energy 0.00 0.00 0.00

Category 3: Indirect emissions from transportation 0.00 0.00 0.00

Category 4: Indirect emissions from products used by organisation 0.00 8.95 0.00

Category 5: Indirect emissions associated with the use of products 0.00 0.00 0.00
from the organisation

Category 6: Indirect emissions from other sources 0.00 0.00 0.00

Total gross emissions 38.20 146.42 0.00

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