Complexity in measuring the higher education institution scope 3 emissions.
type: CreativeWork
description: The first step in addressing climate change is to measure carbon emissions derived from greenhouse gases (GHGs). The greenhouse gas protocol is widely accepted and implemented by organisations worldwide. This protocol categorises carbon emissions into three scopes: scope 1, scope 2, and scope 3. Reporting of scope 1 and scope 2 emissions has become more streamlined, and many organisations report them consistently year after year, making it mandatory. However, the methodology for reporting scope 3 emissions is often ambiguous, with undefined boundary conditions and the potential for double counting. These factors make the calculation of scope 3 emissions more complicated. Reporting of scope 3 emissions is voluntary for organisations. Research has shown that scope 3 emissions, which account for indirect emissions including those from the supply chain, employee commuting, business travel, and waste disposal, can contribute up to 65% of an organisation's carbon footprint. By not reporting scope 3 emissions, organisations are significantly underreporting their overall emissions. To achieve the goal of net-zero emissions by 2050, it is crucial to accurately record, measure and estimate scope 3 emissions. This study focuses on Scottish higher education institutes as a case study to better understand the complexities involved in measuring scope 3 emissions. It delves into each complexity and develops methods to mitigate and streamline the estimation methodology. This thesis employs correlation analysis, normalisation techniques, peer comparison, and benchmarking methods to gain insights from the data. The results section reveals that the majority of higher education institutes only report emissions related to grid transmission and distribution, water supply and treatment, recycling, and waste disposal. These sources represent a small portion, contributing only 11% of total scope 3 emissions. As a result of selective reporting, eight out of seventeen HEIs have reported scope…
abstract: The first step in addressing climate change is to measure carbon emissions derived from greenhouse gases (GHGs). The greenhouse gas protocol is widely accepted and implemented by organisations worldwide. This protocol categorises carbon emissions into three scopes: scope 1, scope 2, and scope 3. Reporting of scope 1 and scope 2 emissions has become more streamlined, and many organisations report them consistently year after year, making it mandatory. However, the methodology for reporting scope 3 emissions is often ambiguous, with undefined boundary conditions and the potential for double counting. These factors make the calculation of scope 3 emissions more complicated. Reporting of scope 3 emissions is voluntary for organisations. Research has shown that scope 3 emissions, which account for indirect emissions including those from the supply chain, employee commuting, business travel, and waste disposal, can contribute up to 65% of an organisation's carbon footprint. By not reporting scope 3 emissions, organisations are significantly underreporting their overall emissions. To achieve the goal of net-zero emissions by 2050, it is crucial to accurately record, measure and estimate scope 3 emissions. This study focuses on Scottish higher education institutes as a case study to better understand the complexities involved in measuring scope 3 emissions. It delves into each complexity and develops methods to mitigate and streamline the estimation methodology. This thesis employs correlation analysis, normalisation techniques, peer comparison, and benchmarking methods to gain insights from the data. The results section reveals that the majority of higher education institutes only report emissions related to grid transmission and distribution, water supply and treatment, recycling, and waste disposal. These sources represent a small portion, contributing only 11% of total scope 3 emissions. As a result of selective reporting, eight out of seventeen HEIs have reported scope…
author: Nayak, Amarnath A.
language: en
keywords: Carbon emissions, Emissions reporting, Higher education institutions (HEIs)
date published: 2023
date modified: 2026-07-24T04:10:06Z
provider: Robert Gordon University
publisher: Networked Digital Library of Theses and Dissertations
type: WebPage
source organization: Robert Gordon University

PropertyValue
property ID: DOI
value: 10.48526/rgu-wt-2271448