Carbon reporting in the Queensland public Sector: the state of play, trends and better practices

Authored book


Shead, Bob, Best, Peter J. and McCabe, Simon. 2009. Carbon reporting in the Queensland public Sector: the state of play, trends and better practices. Brisbane, Australia. BDO (Australia) Ltd..
Book Title

Carbon reporting in the Queensland public Sector: the state of play, trends and better practices

Book CategoryAuthored book
AuthorsShead, Bob (Author), Best, Peter J. (Author) and McCabe, Simon (Author)
Number of Pages27
Year2009
PublisherBDO (Australia) Ltd.
Place of PublicationBrisbane, Australia
ISBN9780980647921
Web Address (URL)http://www.bdo.com.au/__data/assets/pdf_file/0005/73472/PS_Report_final_email.pdf
Abstract

The reporting of Greenhouse Gas Emissions (GHG) is an important strategy in encouraging organisations to reduce their emissions and to publicly demonstrate to
stakeholders their progress in reducing them.
This report identifies the current state of reporting on GHG emissions (or carbon footprints, measured in terms of carbon dioxide equivalents or CO²e) across the Queensland
public sector, including by departments, government owned corporations (GOCs), local governments and statutory bodies.
Overall, the survey found that: in this first year of reporting within the budget sector, all departments have started reporting on their emissions, although significant gaps in scope and data limitations are evident;
• a number of port and electricity GOCs are the most advanced in reporting their GHG emissions, albeit with further improvements being implemented to meet mandatory
reporting standards;
• a small number of local governments have started reporting emissions;
• few statutory bodies are yet in a position to report their emissions; and
• none of the disclosures have been audited, although one GOC has provided an ‘independent limited assurance report’.
From a review of reporting practices, both in Australia and overseas across the public and private sectors, a number of ‘better practices’ are evident:
• the classification of emissions by source is likely to provide more ‘decision useful’ information than the high-level Scope 1, 2 and 3 categories which are used in the Greenhouse Gas Protocol reporting standard to avoid double-counting by two or more entities;
• a time series of data by source provides greater transparency, particularly in comparison with targets, although reasonably reliable data is required before it is
feasible to set absolute targets; and
• the reporting on an organisation’s ‘carbon intensity’ provides useful benchmark information. The electricity generator GOCs report carbon intensity in terms of CO²e
per megawatt hour of production, whereas for agencies that are electricity consumers, CO²e emissions per FTE may provide a better basis for comparison over time and
between agencies with similar types of operation.
This review also suggests that requirements for the mandatory reporting of emissions and the independent verification of emissions, are likely to increase, particularly in the public sector where governments are seen as having a leadership role in setting an example for business and households.

Keywordscarbon reporting, emissions reporting, public sector
ANZSRC Field of Research 2020350107. Sustainability accounting and reporting
Public Notes

Copyright 2009 BDO Kendalls. Publication, therefore, not made available.
Carbon reporting in the Queensland Public Sector
Phone 1300 138 991 or visit www.bdo.com.au
Adelaide, Brisbane, Cairns, Darwin, Hobart, Melbourne, Perth, Sydney
Liability limited by a scheme approved under Professional Standards Legislation other than for the acts or omissions of financial services licensees.
BDO Kendalls is a national association of separate partnerships and entities.

Byline AffiliationsBDO, Australia
School of Accounting, Economics and Finance
Carbon Planet, Australia
Institution of OriginUniversity of Southern Queensland
Permalink -

https://research.usq.edu.au/item/q08x8/carbon-reporting-in-the-queensland-public-sector-the-state-of-play-trends-and-better-practices

Download files


Published Version
Shead_Best_McCabe_PV.pdf
File access level: Anyone

  • 1870
    total views
  • 638
    total downloads
  • 1
    views this month
  • 1
    downloads this month

Export as

Related outputs

Managing Change Toward Environmental Sustainability: A Conceptual Model in Small and Medium Enterprises
Wiesner, Retha, Chadee, Doren and Best, Peter. 2017. "Managing Change Toward Environmental Sustainability: A Conceptual Model in Small and Medium Enterprises ." Organization and Environment: international journal of ecosocial research. 31 (2), pp. 152-177. https://doi.org/10.1177/1086026616689292
BDO not-for-profit fraud survey 2006
Best, Peter J., Buckby, Sherrena and Bundesen, Lisa. 2006. BDO not-for-profit fraud survey 2006. Brisbane, Australia. BDO (Australia) Ltd..
BDO not-for-profit fraud survey 2008
Best, Peter J., Buckby, Sherrena and Bundesen, Lisa. 2008. BDO not-for-profit fraud survey 2008. Brisbane. BDO (Australia) Ltd..
Accounting
Horngren, C. T., Harrison, W. T., Bamber, L. S., Best, P. J., Fraser, D. J. and Willett, R. J.. 2007. Accounting. Pearson Education Australia.
Costing government outputs: an assessment of activity based costing
Hampson, Veronica, Best, Peter and Kavanagh, Marie. 2014. "Costing government outputs: an assessment of activity based costing." Journal of American Academy of Business, Cambridge. 20 (1), pp. 24-32.
Financial accounting, 6th ed.
Horngren, Charles T., Harrison, Walter T., Fraser, David, Best, Peter and Willett, Roger. 2010. Financial accounting, 6th ed. Sydney, Australia. Pearson Australia Group.
Accounting, 6th ed.
Horngren, Charles T., Harrison, Walter T., Bamber, Linda S., Best, Peter, Fraser, David and Willett, Roger. 2009. Accounting, 6th ed. Sydney, Australia. Pearson Australia Group.
Essentials of auditing, assurance services and ethics in Australia: an integrated approach
Arens, Alvin A., Best, Peter, Shailer, Greg and Fiedler, Brenton. 2009. Essentials of auditing, assurance services and ethics in Australia: an integrated approach. Sydney, Australia. Pearson Education Australia.
Auditing, assurance services and ethics in Australia: an integrated approach
Arens, Alvin, Best, Peter, Shailer, Gregory, Fiedler, Brenton, Elder, Randal and Beasley, Mark. 2010. Auditing, assurance services and ethics in Australia: an integrated approach. Sydney. Pearson Education Australia.
A research report on developing an initial best practice framework for managing environmental sustainability change in Australian small and medium size enterprises (SMEs)
Wiesner, Retha, Chadee, Doren and Best, Peter. 2010. A research report on developing an initial best practice framework for managing environmental sustainability change in Australian small and medium size enterprises (SMEs). Toowoomba, Australia. University of Southern Queensland.
Sustainability reporting and assurance: a historical analysis on a world-wide phenomenon
Mori Junior, Renzo, Best, Peter J. and Cotter, Julie. 2014. "Sustainability reporting and assurance: a historical analysis on a world-wide phenomenon." Journal of Business Ethics. 120 (1), pp. 1-11. https://doi.org/10.1007/s10551-013-1637-y
Proactive fraud detection in enterprise systems
Singh, Kishore, Best, Peter and Mula, Joseph M.. 2011. "Proactive fraud detection in enterprise systems." 2nd International Conference on Business and Information: Steering Excellence of Business Knowledge (ICBI 2011). Kelaniya, Sri Lanka 20 Oct 2011 Kelnaiya, Sri Lanka.
Insights into sustainability change management from an organisational learning perspective: learning from SME sustainability champions
Wiesner, Retha, Chadee, Doren and Best, Peter. 2011. "Insights into sustainability change management from an organisational learning perspective: learning from SME sustainability champions." Sohal, Amrik (ed.) QIK 2011: Aligning Innovation in Developed and Emerging Economies. Kuala Lumpur, Malaysia 15 - 18 Feb 2011 Kuala Lumpur, Malaysia.
Financial Accounting, Fifth Edition
Horngren, C. T., Harrison, W.T., Bamber, L. S., Best, P. J., Fraser, D. J. and Willett, R. J.. 2006. Financial Accounting, Fifth Edition. Sydney. Pearson Education Australia.
Machine-independent audit trail analysis - a tool for continuous audit assurance
Best, Peter J.. 2004. "Machine-independent audit trail analysis - a tool for continuous audit assurance." Intelligent Systems in Accounting, Finance and Management. 12 (2), pp. 85-102. https://doi.org/10.1002/isaf.243
The current state of information technology governance literature
Buckby, Sherrena, Best, Peter and Stewart, Jenny. 2009. "The current state of information technology governance literature." Cater-Steel, Aileen (ed.) Information technology governance and service management: frameworks and adaptations. Hershey, PA. USA. IGI Global. pp. 1-43
Auditing and assurance services in Australia: an integrated approach, 7th ed.
Arens, Alvin A., Best, Peter, Shailer, Gregory, Fiedler, Brenton, Elder, Randal J. and Beasley, Mark. 2007. Auditing and assurance services in Australia: an integrated approach, 7th ed. Sydney, Australia. Pearson Education Australia.
BDO not-for-profit fraud survey 2010
Howard, Andrew and Best, Peter J.. 2010. BDO not-for-profit fraud survey 2010. Brisbane, Australia. BDO (Australia) Ltd..
Critical pre-implementation elements in engendering change for sustainability in SMEs: insights from SME sustainability leaders
Wiesner, Retha, Chadee, Doren and Best, Peter J.. 2010. "Critical pre-implementation elements in engendering change for sustainability in SMEs: insights from SME sustainability leaders." O'Connor, Christine (ed.) 10th Annual Pacific Employment Relations Association Conference (PERA 2010) : Sustainability, Inclusiveness and Governance: People Management Issues in the Organisation of the Future. Gold Coast, Australia 15 - 18 Nov 2010 Ballarat, Australia.
Managing environmental sustainability in SMEs: learning from the stars: a research report on developing a best practice framework for managing environmental sustain-ability in Australian small and medium size enterprises (SMEs)
Wiesner, Retha, Chadee, Doren, Best, Peter J. and Poole, Nicci. 2010. Managing environmental sustainability in SMEs: learning from the stars: a research report on developing a best practice framework for managing environmental sustain-ability in Australian small and medium size enterprises (SMEs). Toowoomba, Australia. University of Southern Queensland.
IS audit issues with enterprise management systems
Green, Peter F. and Best, Peter J.. 2003. "IS audit issues with enterprise management systems." 2003 Accounting and Finance Association of Australia and New Zealand Conference (2003 AFAANZ) . Brisbane, Australia 06 - 08 Jul 2003 Melbourne, Australia.
A framework for assessing the effectiveness of performance measurement practices
Hampson, Veronica M.-M. and Best, Peter J.. 2005. "A framework for assessing the effectiveness of performance measurement practices." 3rd Conference On Performance Measurement And Management Control. Nice, France 22 - 23 Sep 2005
Continuous fraud detection in enterprise systems through audit trial analysis
Best, Peter J., Rikhardsson, Pall and Toleman, Mark. 2009. "Continuous fraud detection in enterprise systems through audit trial analysis." Journal of Digital Forensics, Security and Law. 4 (1), pp. 39-60.
The accounting information systems curriculum: compliance with IFAC requirements
Chayeb, Lwana and Best, Peter J.. 2005. "The accounting information systems curriculum: compliance with IFAC requirements." International Conference on Innovation in Accounting Teaching and Learning (2005). Hobart, Australia 06 - 08 Feb 2005 Hobart, Australia.
Information systems audit and control issues with enterprise management systems: qualitative evidence
Green, Peter F., Best, Peter J., Indulska, Marta and Rowlands, Terry. 2005. "Information systems audit and control issues with enterprise management systems: qualitative evidence." Australian Accounting Review. 15 (3), pp. 68-77.
The role of boards in reviewing information technology governance (ITG) as part of organizational control environment assessments
Buckby, Sherrena, Best, Peter J. and Stewart, Jenny. 2005. "The role of boards in reviewing information technology governance (ITG) as part of organizational control environment assessments." Cusack, B. (ed.) 2005 IT Governance International Conference. Auckland, New Zealand 14 - 16 Nov 2005
Development of a board IT governance (ITG) review model
Buckby, Sherrena and Best, Peter J.. 2007. "Development of a board IT governance (ITG) review model." 2007 Accounting and Finance Association of Australia and New Zealand Conference (2007 AFAANZ). Gold Coast, Australia 01 - 03 Jul 2007 Melbourne, Australia.
A framework for separation of duties in an SAP R/3 environment
Little, Adam G. and Best, Peter J.. 2003. "A framework for separation of duties in an SAP R/3 environment." Managerial Auditing Journal. 18 (5), pp. 419-430. https://doi.org/10.1108/02686900310476882
Sarbanes-Oxley compliance, internal control, and ERP systems: the case of mySAP ERP
Rikhardsson, Pall, Best, Peter and Juhl-Christensen, Claus. 2008. "Sarbanes-Oxley compliance, internal control, and ERP systems: the case of mySAP ERP." Ferran, Carlos and Salim Kuossa, Ricardo (ed.) Enterprise resource planning for global economies: managerial issues and challenges. Hershey PA, USA. IGI Global.