Worked example · ASRS S2 · Scope 2 electricity

ASRS Audit Worksheet

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.

The full sample is a self-contained HTML page. Open, review, print to PDF with your browser’s “Save as PDF” option — same mechanism gridIQ uses for real disclosures.

What’s in the worksheet

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.

Why factor versioning matters for ASRS

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.