Transurban FY26 Corporate Report Appendices
Scope 3: Category 2, Capital goods Definition
Extraction, production, and transportation of capital goods purchased or acquired by Transurban
GHG Protocol boundaries Calculation methodology
All upstream (cradle-to-gate) emissions of purchased goods and services.
Emissions from Transurban major projects are estimated based on major project spend multiplied by project-specific emissions factors. Project-specific emissions factors are obtained where available from GHG inventories provided by construction partners in Australia as part of Infrastructure Sustainability Council (IS) Rating Tool requirements (which Transurban requires to be completed on all Major Projects in Australia). The IS Rating Tool calculator for GHG emissions includes fuel and electricity consumed during major project construction and the embodied emissions of construction materials (for example, concrete, asphalt, steel) based on product specific or industry LCA factors approved by the IS technical working group. Materiality of included construction materials is determined on a project specific basis using the IS Materials Calculator within the IS Ratings tool. The associated GHG emissions for each project are updated after IS rating verification within a reasonable period of time at ‘base case’, ‘design’, and ‘as-built’ phases to provide forecast and actual total GHG emissions at various project stages. Refer to the IS Technical Manual for additional detail on IS rating methodology. To provide an estimate of relevant emissions in the reporting period, Transurban uses the most recent GHG estimate available for each project to create project specific emissions factors (relative to total project spend) and multiplies this factor by the relevant project specific spend in the reporting period. Where a project-specific emissions factor is unavailable (for example, North America projects), the Transurban FY19 major project emissions intensity average is used as an estimate GHG factor.
Related GHG targets
Refer to Target 3 and Target 4 in Section E above.
Scope 3: Category 3, Fuel and energy related activities (not included in Scope 1 or Scope 2) Definition Extraction, production, and transportation of fuels and energy purchased or acquired by Transurban, not already accounted for in Scope 1 or Scope 2 GHG Protocol boundaries For upstream emissions of purchased fuels: a. All upstream (cradle-to-gate) emissions of purchased fuels (from raw material extraction up to the point of, but excluding combustion). b. For upstream emissions of purchased electricity: All upstream (cradle-to-gate) emissions of purchased fuels (from raw material extraction up to the point of, but excluding, combustion by a power generator). c. For transmission and distribution (T&D) losses: All upstream (cradle-to-gate) emissions of energy consumed in a T&D system, including emissions from combustion. d. For generation of purchased electricity that is sold to end users: Emissions from the generation of purchased energy. Calculation methodology Emissions from fuel and electricity supply networks are calculated by multiplying fuel and electricity quantities by the relevant energy and/or Scope 3 emissions factors primarily sourced from the Australian Government National Greenhouse Accounts (NGA) Factors or other jurisdictional/regional factors where relevant (Environmental Protection Agency eGRID and Canada National Inventory Report).
Additional notes
From FY25 upstream electricity-related emissions are included in the Scope 3 Category 3 total (previously included in Scope 2 market-based total). This methodology update follows Clean Energy Regulator guidance.
Related GHG targets
Refer to Target 4 in Section E above.
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