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Issues in Accounting Theory and Practice ( National Greenhouse Accounts Factor) - Case Study Example

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Issues in Accounting Theory and Practice ( National Greenhouse Accounts Factor)

The greenhouse gases include methane, carbon dioxide, specified hydrofluorocarbons, nitrous oxide, sulphur hexafluoride and specified perfluorocarbons. There are four methods used to conclude scope 1 emissions. The first one is fuel combustion that focuses on fuel combustion and the emissions it releases. There is ‘emissions of industrial processes’ that deals with greenhouse gases resulted from carbonates consumption and using fuels as carbon reductants or feedstock. It also focuses on the release of synthetic gases in certain cases. Another method used in scope 1 fuels’ fugitive emissions, which focus on emissions from the removal, manufacturing and supply of fossil fuels. The fourth method is ‘waste emissions’ that deals with the release of GHG from the decay of organic material in facilities handling wastewater. The Contex Company has a lot invested in the use of transport fuel. It rents and leases motor vehicles, which means the company is responsible for direct emissions through fuel combustion. They also provide equipment used in mining that results to the release of methane. The first method is fuel combustion, and it is appropriate for Contex because the company deals with motor vehicles that release GHG through use of fleet fuel. This is also because the most vital source is GHG emissions from the combustion of fuel that account for more than 60 per cent reported emissions. Activity 2 Scope 2 emissions are in most cases a type of indirect emission. The scope deals with activities that produce electricity, cooling, heating or steam that a facility consumes, but are not part of the facility. They take place mainly at electricity generators because of the consumption of electricity at a different facility. The emissions of scope 2 also come from electricity obtained from outside sources. The scope provides the factors of emissions through the electricity’s supplier or by using the NT’s emission factor. The generation of NT electricity largely represents a combination of the generation of diesel and natural gas, which is a logical equivalent for the fuel mix employed in outside electricity generation. The factors of emission for scope 2 show data depending on on-grid activity specifically, year average of annual financials, state-based activity, and physical traits of the demand and supply of electricity (Australian Government 2011). To formula, calculate the scope 2 emissions purchase of electricity from an NSW. Y represents the emissions of scope 2 calculated in CO2-e tones, while Q is the amount of purchased electricity in the year and used from the facility’s operation. EF is the factor of scope 2 emission measured in KGs of carbon dioxide emissions for every kilowatt-hour, for a territory or state. GHG Source Quantities used Calculation Emissions tonnes CO2-e Scope 2 – Indirect Energy Purchased electricity - NSW 2,000,000 (2,000,000 x 0.89)/1000 1,780 Purchased electricity - Victoria 1,000,000 (1,000,000 x 1.21/1000 1,210 Purchased electricity - Queensland 250,000 (250,000 x 0.88)/1000 220 Activity 3 To calculate the emissions of scope 3, there is need to use a number of emission factors. The main emission factors covered for scope 3 are for organizations that engage in burning fossil fuel and those consuming electricity purchased from other sources. Scope 3 estimates the indirect emissions related to extraction, manufacturing and transport of fossil fuels for those ...Show more


Contex limited is a company that rents-out tools for mining sites and constructions. It has a different division that rents out and leases motor vehicles. The CEO of the company worries that the new tax placed on carbon will affect the company’s share prices. …
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Issues in Accounting Theory and Practice (Case Study National Greenhouse Accounts Factor)
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