Expenditure

This section covers emissions from the supply chain over which you have no direct control beyond the decision whether or not to purchase goods and services.

Supply chain emissions are also sometimes called embedded emissions – the emissions that are typically hidden, and often claimed by nobody. Including them in the 360°carbon calculator allows you to have a better understanding of your organisation's impact.

Calculations are based on the use of Proxy Emissions Factors.

Groups and Organisations

When you create a carbon footprint it relates to a single organisation. This means that the Expenditure section applies only to that organisation, however, you may have expenses that are incurred at the Group level – for example, for churches, this would particularly be the case for Parishes, Circuits or groups of churches that have defined each church as its own organisation.

For those expenses that are incurred at the group level, you can either:

• Assign the group level expenditure to one organisation (and make the corresponding expenditure zero in the other organisations). If you do this, keep a note of which organisation has been assigned the expenditure.
  
• Assign expenses pro-rata to each organisation based on average annual number of people using the buildings.