Note that only Scope 1 and Scope 2 emissions are considered in this section. Scope

1 emissions refer to the release of GHG as a direct result of an activity or series of activities (including ancillary activities) that constitute the facility. Scope 2 emissions refer to emissions caused by the activity of the facility but in this case the emissions are not directly released from the facility [37]. Even though Scope 2 emissions are not direct emissions from within the system boundary, the activity within the system boundary causes these emissions to occur at another facility; hence, Scope 2 emissions are considered as well. An example of a Scope 2 emission is the emissions from electricity usage. Even though the use of electricity does not directly increase GHG emissions from within the system boundary, it creates GHG emissions at another facility which is the power station. As per the NGER Act, both Scope 1 and Scope

2 emission have to be reported; however, the financial liability of a corporation only rests with Scope 1 emissions as per CPRS. Scope 3 emissions (process unrelated emissions such as administrative and transportation emissions) are not be consid­ered in this study, as there is insufficient information to undertake an accurate analy­sis. All GHGs and energy usage will be converted to tonnes of carbon dioxide equivalent (tonne CO2-e) to enable ease of comparison. It is assumed that the plant is operating at normal conditions when the audit takes place, and all equipments utilise electricity from the grid, unless otherwise stated.