The workshop discussed carbon accounting for SMEs under the following broad themes: appropriate SME sub-categories and accounting for significant scope 3 emissions. The workshop was well attended by a cross-section of stakeholders, including academia, business support and SME practitioners. There was agreement that a SME rule book should be compatible at all levels – micro, small and medium – and that there should be a minimum of two sectoral sub-categories (production and services). However, there were questions where agriculture fit in, with it potentially needing its own sub-category. When determining the scope 3 emissions of an SME, some type of significance testing should be required to ascertain the appropriate emission sources. A tiered method to calculate emissions could be formulated, however the level of complexity will depend on the availability of data to feed into the calculations.
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Presentations from the Event