A complete worked example of the Scope 2 electricity disclosure gridIQ produces for your own entity: dual-method calculation, DCCEEW factor-version audit trail and GHG Protocol methodology notes. Download, read, show your assurance reviewer.
Sample · FY2023-24 · NSW1 · single site
Factor versions in force
| Reference dataset | Version |
|---|---|
| scope2_location_factors | 2023-24 |
| emission_factors_by_fuel | 2023-24 |
The full sample is a self-contained HTML page. Open, review, print to PDF with your browser’s “Save as PDF” option, the same mechanism gridIQ uses for real disclosures.
The worked example carries every element gridIQ produces for a real disclosure. Designed for assurance reviewers who need to trace numbers back to source, and for finance or ESG leads preparing their first ASRS S2 Scope 2 disclosure.
The Australian Sustainability Reporting Standards (ASRS S2, effective FY2025 for Group 1 entities) require disclosure of the emission factors used, and Scope 2 calculations must follow the GHG Protocol dual-method approach. DCCEEW publishes the National Greenhouse Accounts Factors annually in August, meaning a calculation run today against a report for FY2023-24 must use the August 2023 factor vintage, not the current one.
gridIQ resolves the correct vintage automatically from the versioned reference_data table at reporting-year start, stamps the version into the calculation record, and surfaces it in the audit-trail table on every disclosure. When DCCEEW publishes a new workbook, older disclosures remain immutable and queryable against the factor set they were produced under.
Assurance reviewers typically ask three questions: (1) which factor vintage was used; (2) how market-based was derived; (3) what happens to intervals without a carbon-intensity match. The worksheet answers all three in its methodology notes.