Calculating Upfront Carbon: Australia’s first benchmark for calculating Scope 3 construction emissions
Construction is carbon-heavy – even when it’s not your core business.
Under Australia’s new climate disclosure regime, large businesses must report Scope 3 emissions – the indirect emissions across their value chain – from 2026.
For organisations outside the construction sector, this presents a blind spot.
Construction may not be your core business, but it may account for a meaningful share of your Scope 3 footprint. Capital works are common, carbon-intensive and financially significant.
Unlike operational emissions, which can be reduced over time, embodied carbon is locked in from day one.
Yet most finance teams are unprepared for how difficult construction-related emissions are to calculate.
