Accg399 Case Assignment, Session One, 2013, Quality Equipment Hire Ltd. (Qeh)

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ACCG399 Case Assignment, Session one, 2013, Quality Equipment Hire Ltd. (QEH)  
ACTIVITY 1 – Briefly discuss the 4 different methods of determining Scope 1 Emissions and why the first method is most appropriate for QEH.

An organisation should calculate the direct and indirect greenhouse gas emissions resulting from the emissions sources associated with its boundary. Greenhouse gas emissions from scope 1 and scope 2 emissions sources should be calculated in accordance with the methods and guidance provided in the NGER (Measurement) Determination. Scope 1 emissions a reporting company's direct emissions. Direct GHG emissions occurring from sources that are owned or controlled by the company (ie, sources within the organisational boundary). For example, emissions from combustion of fuel in owned or controlled vehicles. The GHG Protocol and ISO 14064-1 require Scope 1 emissions to be reported.

Options for calculating scope 1 emissions include:
i. Method 1 – using default emissions factors derived from the latest version of the National Greenhouse Account Factors; This method employs estimation procedures obtained from methodologies used by the department of climatic change and energy efficiency for preparing National Greenhouse Accounts. Approved and designated emission factors (which are national average factors determined by department of climate change) are used to determine, estimate and calculate emissions of greenhouse gases by various organizations,  (Standards Australia, 2009). Method 1 is most useful in emissions with relatively homogenous sources, an example being in the combustion of liquid and solid fossil fuels whose combustion and greenhouse emissions are similar across most facilities. Emission estimates are calculated using tools provided by the department of climate change and energy efficiency. The method employs the use amount of fossil fuel used multiplied by emission factor for a given area of company location. ii. Method 2 – a method using industry sampling and Australian or international standards listed in the NGER (Measurement). This is a facility specific method which uses industry sampling of fuels and raw materials using Australian or international standards to determine and analyse emission estimates at facility level.  This method enables corporations to make measurements, example being the measurement of amount of fuel consumed at the facility which are used to calculate an accurate estimate of emissions for its facility. This methods borrows a lot from Australian and international documentary standards which provide benchmark for procedures of analysis of chemical properties being consumed. This method is useful in fuels that show variations in key components, such as carbon content, that vary from source to source an example is coal, (Australian Bureau of Agriculture and Resource Economics (ABARE1), 2007).

iii. Method 3 – a method using Australian or international standards listed in the Determination or equivalent standards for both sampling and analysis of fuels and raw materials. Method 3 is very similar to method 2, but it requires compliance with Australian or equivalent documentary standards for sampling; and Method 3 is similar to method in that it is facility specific and uses Australian or international standards in sampling and analysis of fuels and raw materials. However, in this method, reporters are required to comply with sampling standards as laid out in the Australian or international documentary standards for sampling of fuels and raw materials.   

iv. Method 4 – direct measurement using continuous or periodic emissions monitoring. This method  involves continuous or periodic direct monitoring of emissions systems and involves direct monitoring of green house emissions that arises from any combustion activity. This method is more data intensive and accurate in certain cases than the other three methods discussed above.  It is common in underground mines of coal to...
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