Can I exclude any expenses?

Expenses can be excluded if they are not Relevant based on the Relevance test:

Relevance Test
Emissions sources are relevant, and should be included, when any two of the following conditions are met (as per the GHG Protocol – Corporate Standard (WBCSD and WRI, 2004)):

• • the emissions from a particular source are likely to be large relative to the organisation’s electricity, stationary energy and fuel emissions
  • the emissions from a particular source contribute to the organisation’s greenhouse gas risk exposure (i.e. will the impacts of climate change pose a serious risk to the viability of this emission source over a timeframe suitable to the organisation)
  • the emissions from a particular source are deemed relevant by key stakeholders
  • the responsible entity has the potential to influence the reduction of emissions from a particular source
  • the emissions are from outsourced activities that were previously undertaken within the organisation’s boundary or from outsourced activities that are typically undertaken within the boundary for comparable organisations.

For more information on which emissions need to be covered, refer to this article.