What are Workpaper Templates and how do I access them in Sumday?
Download workpaper templates to support your audit ready accounting
What are workpapers?
In accounting, a workpaper is a key document or spreadsheet used to support and organize the preparation of assessments, statements, and reports. It acts as a working tool for accountants and auditors, detailing the adjustments, calculations, and analyses performed during the accounting process. Just as in financial accounting, workpapers are essential in carbon accounting too!
Workpapers contain comprehensive information about the reported activities, along with supporting documentation like invoices and receipts. They also reference relevant accounting standards and regulations, ensuring the final results comply with applicable guidelines.
Workpapers are especially important in auditing, as they provide evidence of the steps taken and judgments made by auditors while examining an organization’s records. By documenting the procedures and conclusions, workpapers contribute to the transparency, accuracy, and reliability of the carbon accounting process.
In essence, workpapers are indispensable in both accounting and auditing. They serve as detailed records of the non-financial reporting process and provide essential support for preparing and verifying your greenhouse gas (GHG) accounting.
Here’s a list of templates subscribers can access:
Upstream Workpapers
- Business Travel
- The Business Travel Workpaper Template enables aggregation of business travel activities from transactions, invoices, receipts, itineraries, or other sources, categorizing them into emissions activities. It includes sections for Air Travel, Land Travel, Sea Travel, and Hotels/Accommodation. Built in accordance with the GHG Protocol, it allows selection of the calculation method and level of detail for each item, generating an output table that is easy to transfer into Sumday worksheets.
- Electricity
- The Electricity Workpaper Template aggregates electricity consumption data from transactions, invoices, or other sources, categorizing it into emissions activities. It includes analytics for identifying anomalies, cut-offs (for usage not within the assessment period), and gaps that may need adjustments. This template is also used for apportioning electricity consumption in shared workspaces. The output table is designed for seamless transfer into Sumday.
- Emission Boundary
- The Emission Boundary Workpaper Template assists in defining organizational boundaries for assessments. Following the GHG Protocol, it provides options to select from the Operational Control, Financial Control, or Equity Share approach. It also includes a checklist of GHG categories for assessing relevance and inclusion in the assessment scope.
- Employee Commuting and Working From Home
- This template provides sample survey questions to collect data on employee commuting and work-from-home activities, enabling calculations as per GHG Protocol methods. The workpaper generates an output table formatted for easy integration into Sumday.
- Fugitive Emissions
- The Fugitive Emissions Workpaper Template consolidates information on fugitive emissions, covering asset types, refrigerants, and leakage from installation, operation, and disposal. It allows for apportionment between organizations in shared spaces. The workpaper, compliant with GHG Protocol, includes options for calculation methods and produces a formatted output table for Sumday.
- Mobile Combustion
- This template aggregates fuel consumption data for mobile equipment, such as vehicles, from transactions, invoices, or receipts, categorizing it into emissions activities. It includes analytics for identifying anomalies, cut-offs, and gaps that need adjustment. The output table is formatted for easy entry into Sumday worksheets.
- Stationary Combustion
- For stationary equipment like generators or heating systems, the Stationary Combustion Workpaper Template aggregates fuel consumption data from transactions, invoices, or other sources, organizing it into emissions categories. With built-in analytics for identifying anomalies and cut-offs, it generates a ready-to-use output table for Sumday.
- Upstream Leased Assets
- This template aggregates data on leased asset activities from transactions, invoices, or other sources, categorizing them into emissions activities. Following the GHG Protocol, it allows for selection of the calculation method and detail level, creating an output table formatted for Sumday.
- Upstream Transport
- The Upstream Transport Workpaper Template consolidates transport and freight data from transactions, invoices, or other sources, organizing it into emissions activities. It includes sections for Air Freight, Land Freight, Sea Freight, and Warehousing/Distribution, in alignment with GHG Protocol standards, producing a Sumday-compatible output table.
- Waste
- The Waste Workpaper Template aggregates waste data from transactions, invoices, or other sources, categorizing it into emissions activities. It includes sections on Waste Water and Solid Waste, with methods for estimating waste quantities like general rubbish, recycling, and composting. This template is also used to apportion waste between organizations sharing workspaces. The output table is formatted for Sumday.
- Water Supply
- The Water Supply Workpaper Template organizes water consumption data from transactions, invoices, or other sources, categorizing it into emissions activities. It includes analytics for identifying anomalies and cut-offs, as well as for apportioning water usage in shared workspaces. The generated output table is designed for easy transfer into Sumday.
Downstream Workpapers
- Downstream Leased Assets
- This template aggregates data on downstream leased asset activities from transactions, invoices, or other sources, categorizing them into emissions activities. Following GHG Protocol guidance, it supports selection of calculation methods and detail levels, producing a Sumday-compatible output table.
- Downstream Transport
- The Downstream Transport Workpaper Template consolidates downstream transport and freight data from transactions, invoices, or other sources, categorizing it into emissions activities. Sections include Air Freight, Land Freight, Sea Freight, and Warehousing/Distribution, with options to select calculation methods as per GHG Protocol, creating a Sumday-ready output table.
- End-of-Life Treatment of Sold Products
- This template gathers data on the end-of-life treatment of sold products, organizing it into emissions activities. The output table generated is easily transferable to Sumday worksheets, streamlining the carbon accounting process.