by clicking the arrows at the side of the page, or by using the toolbar.
by clicking anywhere on the page.
by dragging the page around when zoomed in.
by clicking anywhere on the page when zoomed in.
web sites or send emails by clicking on hyperlinks.
Email this page to a friend
Search this issue
Index - jump to page or section
Archive - view past issues
CPA : CPA Sustainability Report 2009
10 | CPA Australia Sustainability Report 2009 Our relationships CPA Australia is committed to forming and nurturing enduring relationships of trust and respect with all our stakeholders. Our 2009 -11 corporate plan and annual performance contract with the Board specify goals, objectives and strategies that guide the selection of stakeholders and processes for engagement. We have processes in place to maintain strong relationships and an excellent reputation with a broad range of key organisations. In some instances, for example when appointing sponsorship partners and suppliers of goods and services, a rigorous due diligence and merit-based procedure is applied. A tender and procurement policy includes a CSR category which must be measured across all relationships. Board nominated delegations While the Board has overall control and management of the organisation, it may delegate a range of powers, duties and responsibilities to Divisions, committees and management subject to the Corporations Act 2001 (Cth) and CPA Australia's Constitution. The Board reviews and approves a formal statement of these delegations at least once a year. Each Board meeting agenda includes a focus on CPA Australia's strategic direction including its strategic risk, member strategy, organisational governance and key operational items. Financial implications and other risks and opportunities for CPA Australia due to climate change (EC2) We consider the financial implications for CPA Australia due to climate change to be minor because the nature of our activities is overwhelmingly that of service provision and therefore subject to neither physical risk nor regulatory risk aside from that applicable in the wider economy. As a continuing business entity, CPA Australia aims to + increase the efficiency with which CPA Australia uses resources to develop and deliver our products and services + help to alleviate negative environmental and social impacts through our products and services + apply prudent financial business practices to our internal operations, to ensure economic and financial sustainability. Implementation Our approach to planning for climate change aims to: + comprise effective engagement of internal and external stakeholders of CPA Australia, + identify and set priorities for action; + assign responsibility for action, and establish the management processes for the monitoring of implementation; and + keep adaptation strategies under regular review. During the year we established a Carbon Footprint Action Group which comprises employees from relevant areas of the business and focuses on operational activity that can reduce our greenhouse gas emissions. The initial phase of sharing information across the business is complete and the group has embarked on developing plans to further reduce energy use, paper, waste, water and travel. Carbon footprint CPA Australia began seeking annual carbon measurements by the Carbon Reduction Institute (CRI) in 2006. We have committed to reducing our carbon footprint and to using that initial 2006 figure of 16,539.49 tonnes of CO2 equivalent gases (tCO2e) as our baseline. However, although there were some decreases in emissions from different emission source categories, CPA Australia's overall carbon emission footprint has increased to 23,645.63 tCO2e due to a growth in membership, business expenditure and asset purchases, including the new fit outs required as a result of relocating our offices in Melbourne, Brisbane and Adelaide. An increase in our greenhouse gas emissions is not unexpected considering our operations are volume-based. The more members we attract, the more services we provide, the more supplies we require, and the greater our carbon footprint becomes. Countries where CPA Australia has a presence, but does not pay for serviced premises, were not included in the CRI's measurements. The CRI follows the Greenhouse Gas (GHG) Protocol - a corporate accounting and reporting standard produced by the World Business Council for Sustainable Development and World Resources Institute -- which identifies five different types of GHG aside from CO2. Each has different severity of impact. For measurement and accounting purposes the GHG Protocol converts these five into a base CO2 equivalent. In calculating the emissions from our operations, the CRI applied a combination of life cycle emission factors (for items such as travel, electricity, fuel usage and waste) and greenhouse intensity figures from input/output tables for emissions from expenditure incurred within Australian offices. For overseas offices where input/output data were insufficient or lacking, CRI used published 'purchasing power parity' tables to express the expenditure on goods and services from overseas offices into the equivalent amount of dollars that would need to be spent within Australia to consume the same level of goods and services. CRI then applied Australian input/ output figures against these expenses as a basis to calculate the emissions from these items of expenditure. The emissions sources included in this study are shown in the table below. Scope Emissions (tC02e/year) 2006 2007 2008 2009 Scope 1 N/A Scope 2 2,124.56 2,007.75 2,239.99 2,170.23 Scope 3 14,414.93 22,509.12 19,624.91 21,475.40 Total 16,539.49 24,516.86 21,864.91 23,645.63 Scope 1 emissions are those produced onsite from sources owned or directly controlled by CPA Australia. CPA Australia does not run gas appliances at its offices, nor own or run any generation equipment or company owned vehicles, and so Scope 1 is not applicable. Scope 2 emissions are those indirectly emitted by CPA Australia through its electricity usage. Scope 3 emissions cover the embodied emissions of electricity generation, such as those from fuel extraction, production and transport. The National Greenhouse Accounts Factors published by Australia's Department of Climate Change detail the emission factors for electricity used in each state. These emissions factors were used for CPA Australia electricity usage within Australia, and provided both the Scope 2 and indirect Scope 3 emissions of electricity usage. Scope Source Emission Type Scope 1 None N/A Scope 2 Electricity Indirect emissions from the burning of coal and gas at power plants Scope 3 Staff ground and air transport Fuel consumption - direct CO2e emissions from car (including taxi and car hire) and air travel Assets Annualised embodied emissions of all assets based on depreciation rates used for tax purposes Expenses Embodied emissions of all expenses in the chart of accounts including all products and services purchased Waste Methane emissions from the decomposition of waste in landfill