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Contents
Scope 1: Direct GHG emissions Definition
Direct emissions from operations that are owned or controlled by Transurban
Calculation methodology
Calculated by multiplying the quantity of fuel type obtained via supplier invoice and/or contractor consumption reports by the applicable energy and/or fuel emission factor, sourced from appropriate regional or global references The National Greenhouse and Energy Reporting (Measurement) Determination 2008 (Cth) (Australian NGER (Measurement) Determination) has been used as the source for Scope 1 factors and methodologies.
Related GHG targets
Refer to Target 1 and Target 4 in Section E above.
Scope 2: Indirect GHG emissions Definition
Indirect emissions from the generation of purchased or acquired electricity consumed by Transurban Calculated by multiplying the quantity of electricity obtained via supplier invoice by the relevant energy and/or emissions factor for the reporting method. Consistent with the GHG Protocol, two reporting methods are used for the calculation of indirect electricity emissions: • Market-based reporting: electricity emissions accounting for consumption of onsite renewable generation, network and voluntary renewable electricity purchases, and the surrender/retirement of RECs. RECs are typically surrendered in February and August each year. Some REC surrenders for FY26 reporting period will occur post-results publication date. • Location-based reporting: grid-average electricity generation emission for defined geographic locations (such as grid factors) where the electricity is consumed (after accounting for onsite generation). Unless otherwise specified, Transurban’s GHG inventory, GHG target basis, and renewable electricity claims use the Market- based method. Geographic factors are sourced from the relevant legislation guidance or agency, which include the following: • Australia: The National Greenhouse and Energy Reporting (Measurement) Determination 2008 (Cth) (Australian NGER (Measurement) Determination)
Calculation methodology
• Virginia: Environmental Protection Agency eGRID 2023 Revision 2 (released 12 June 2025). • Quebec: Environment and Climate Change Canada, National Inventory Report – 2026 Edition.
Additional notes
In FY25, following the Clean Energy Regulator’s guidance, the market-based calculation methodology was modified to report electricity-related Scope 3 emissions separately under Scope 3, Category 3.
Related GHG targets
Refer to Target 1 and Target 4 in Section E above.
Scope 3: Category 1, Purchased goods and services Definition
Extraction, production, and transportation of goods and services purchased or acquired by Transurban, not otherwise included in Categories 2 - 8
GHG Protocol boundaries Calculation methodology
All upstream (cradle-to-gate) emissions of purchased goods and services.
Estimated by multiplying procurement spend data by relevant Environmentally Extended Input-Output (EEIO) GHG emissions factors based on spend categorisation. This method provides an estimate of purchased goods and services lifecycle emissions based on industry level data (spend-based average data method). Transurban uses EEIO factors developed by the Integrated Sustainability Analysis research group at the University of Sydney mapped to Transurban spend categories on a best-fit basis. Estimated emissions are adjusted for inflation to address historic pricing reflected in EEIO factors, utilising the Reserve Bank of Australia’s inflation calculator for a representative ‘basket of goods and services’. Inflation adjustment calculation is applied to total Scope 3, Category 1 emissions using March 2026 quarterly inflation figures. This calculation requires significant management judgement and should be treated as an estimate used to inform Transurban’s decarbonisation impacts, opportunities, and strategy. A multi-year roadmap is currently under development to replace EEIO spend-based emissions factors with a calculation methodology that more accurately reflects emissions from upstream purchased goods and services and allows for tracking emissions reduction activity over time. This may include shifting to supplier-specific and/or activity-based emissions calculations where available as well as updated emissions factors for any remaining industry average spend-based estimates.
Additional notes
Related GHG targets
Refer to Target 2 and Target 4 in Section E above.
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