Australian Spend-Based Emission Factors (Aus-EFs) for AASB S2, ASRS and GHG Protocol Scope 3 Reporting

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.

Any use by for-profit entities or for commercial purposes requires a licence (see below). We are flexible to user needs, and use income to cover costs in updating and improving the database so you can save time on the data and concentrate on reporting and reducing emissions.

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), and a beta version of 914 products provided to licensees and upon request.
• Bases: product basis (PxP, for purchases) and industry basis (IxI, for business operations).
• Years: FY2018-19 to FY2025-26 (Australian financial years, July to June). FY2018-19 to FY2023-24 are measured. FY2024-25 and FY2025-26 are price-extended from the FY2023-24 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 3.11.3, coupled to the ABS system through a SNAC-style bridge. Import multipliers are anchored to EXIOBASE's own total for emissions embodied in Australian imports.

Global warming potentials are AR6 GWP-100 (IPCC 2021). LCA scope is cradle-to-gate, producer perspective. The Data_quality sheet of each workbook flags groups where a caveat applies.

Source data

• ABS input-output tables (5209.0), and for the detailed beta the ABS detailed supply-use tables (5215.0.55.001)
• Australian National Greenhouse Gas Inventory (NGGI), by economic sector
• Clean Energy Regulator Safeguard Mechanism facility reports and the National Pollutant Inventory
• EXIOBASE 3.11.3

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 LICENCE.txt in this record.

Consulting

Reach out if you need help using the data, require further breakdowns or input-output detail (such as the 914-product beta set, supply-chain tiers or emissions by source), or would like us to do the calculation and reporting for you. We map general ledgers and procurement data to the factors, prepare Scope 3 inventories and climate disclosures under AASB S2 and ASRS, and support assurance. Beyond carbon, we work on water, land, biodiversity and financed emissions with EXIOBASE. 

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.