Gold Mining and Scope 3 GHG Emissions Accounting and Reporting; Guidance notes

By examining the methods and data disclosed by our Member companies over recent years, this report offers a summary overview of how the gold mining sector is currently measuring and disclosing the GHG emissions associated with its value chains (known as Scope 3 emissions). These are the emissions beyond the immediate responsibility or direct control of gold mining companies, and therefore more difficult to measure or manage.

Recognising the great differences between mining companies and the assets they operate, this document does not attempt to define a single standardised approach for estimating and disclosing Scope 3 emissions. Rather, it aims to contribute to greater sectoral convergence and clarity by suggesting ways of reducing inconsistencies on specific issues of relevance and impact to gold mining companies and industry stakeholders. It also offers additional general guidance on how particular GHG emissions definitions and data points might be communicated, to encourage greater understanding of the data being disclosed.