Underground Coal Mine is an underground coal-mining facility that processes coal on site. As a consequence, the

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Underground Coal Mine is an underground coal-mining facility that processes coal on site. As a consequence, the Underground Coal Mine uses large quantities of diesel for the on-site transportation of the coal, and imports electricity for the running of site offices and the coal-processing plant. The transportation activities are, however, owned by a contractor that operates under its own policies, but on the Underground Coal Mine site. Methane, a potent greenhouse gas, is released as a fugitive emission during the mining of the coal. Some of this methane is, however, captured and flared, resulting in the less potent greenhouse gas carbon dioxide (an activity known as methane destruction). The coal is sold to an electricity generator, which is responsible for the emissions released during the coal's combustion.

Identify which of these would be Scope 1,2 and 3 emission sources to be reported in a sustainability report.

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Financial Accounting An Integrated Approach

ISBN: 9780170349680

6th Edition

Authors: Ken Trotman, Michael Gibbins, Elizabeth Carson

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