Australian Spend-Based Emission Factor dataset (Scope 3 data)

Aus-EFs is the Australian Spend-Based Emission Factor dataset: Scope 1, 2 and upstream Scope 3 emissions in kilotonnes CO₂-equivalent per million AUD, for every industry in the Australian Bureau of Statistics input-output classification.

The factors are purpose-built for AASB S2 climate disclosures and the Australian Sustainability Reporting Standards (ASRS), and are directly usable for ISSB IFRS S2, CDP, PCAF financed-emissions, and GHG Protocol Scope 3 Standard reporting. Multiply a spend line by the relevant factor to estimate upstream emissions without activity data.

Contents

• Units: kt CO₂e per million AUD (equivalently kg CO₂e per AUD).
• Scopes: 1 (direct), 2 (electricity), upstream 3 (supply chain, including imports).
• Sectors: 115 ABS input-output groups (IOPG / IOIG).
• Bases: product basis (PxP, for purchases) and industry basis (IxI, for business operations), side by side in the same workbook.
• Years: FY2018-19 to FY2024-25 (Australian financial years, July to June). FY2023-24 and FY2024-25 are price-extended from the FY2022-23 reference.

Method

Environmentally-extended multi-regional input-output analysis. Factors are calculated from the Leontief inverse of an environmentally-extended input-output table. Direct emissions come from the Australian National Greenhouse Gas Inventory (NGGI) by economic sector; emissions embodied in imports come from EXIOBASE 3.11.2, coupled to the ABS system through a SNAC-style bridge. Industry-basis import multipliers are anchored to EXIOBASE's own embodied-in-imports totals so the two bases reconcile.

Global warming potentials are AR6 GWP-100 (IPCC 2021). LCA scope is cradle-to-gate, producer perspective. Each release ships a manifest of input SHA-256 hashes, the model version, and a fingerprint; per-cell diagnostics are in the Data_quality sheet of the detailed workbook.

Source data

• ABS supply-use tables (5209.0)
• Australian National Greenhouse Gas Inventory (NGGI), by economic sector
• EXIOBASE 3.11.2

Licence

Free non-commercial use for universities, research institutes, NGOs and government bodies under a CC-BY-NC-SA-based licence. Commercial use, republication, and AI/ML training or RAG ingestion require prior written permission. See LICENSE.txt in this record.

Documentation and tools

Full documentation, methodology, FAQ and a free in-browser calculator: vectorsustainability.com. 

This dataset was created by XIO Sustainability Analytics and Vector Sustainability. Get in contact for further information or consulting services.  Email directly here

For global spend-based emission factors, reach out to XIO Sustainability Analytics for access to pre-compiled EXIOBASE data.