What are workpapers?

A workpaper, in the context of accounting, is a document or spreadsheet that is used to support and organise the preparation of assessments, statements, and reports. It serves as a working document for accountants and auditors, providing a detailed record of the adjustments, calculations, and analyses performed during the accounting process. When it comes to carbon accounting, we have them too!

Workpapers contain detailed information about the activities being reported, including supporting documentation such as invoices, and receipts. They also include references to relevant accounting standards and regulations, ensuring that the final results are prepared in accordance with the applicable guidelines.

Workpapers play a crucial role in the auditing process as well. They provide evidence of the steps taken and the judgments made by auditors in conducting their examinations and assessments of an organization's financial records. By documenting the procedures followed and the conclusions reached, workpapers help ensure the transparency, accuracy, and reliability of your carbon accounting process.

In summary, workpapers are essential tools in accounting and auditing, serving as a detailed record of the non-financial reporting process and providing support for the preparation and examination of your GHG accounting.

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You can download a suite of workpaper templates in the Sumday Academy

Here’s a list of templates subscribers can access:

Upstream

Business Travel

The Business Travel Workpaper Template allows you to aggregate business travel activities from transactions, invoices, receipts, itineraries or other sources, and categorise these into emissions activities. This includes detailed sections on Air Travel, Land Travel, Sea Travel and Hotels/Accommodation. The workpaper is built in accordance with the GHG Protocol which allows you to choose the calculation method and associated level of detail required for each item and produces an output table in a format that is easy to copy and enter into worksheets within Sumday.

Electricity

The Electricity Workpaper Template allows you to aggregate electricity consumption data from transactions, invoices or other sources, and categorise these into emissions activities. It includes some analytics to identify anomalies, cut-off (where usage appears on invoices that aren’t in the assessment period), gaps that need to be uplifted. This is also where you would apportion electricity consumption between orgnisations using shared workspaces. The workpaper produces an output table in a format that is easy to copy and enter into worksheets within Sumday.

Emission Boundary

The Emission Boundary Workpaper Template helps identify the activities of the organisation an define a boundary for the assessment. The workpaper is built in accordance with the GHG Protocol which allows you to choose between the Operational Control, Financial Control, or Equity Share approach. There is also a list of GHG Categories to assess for relevance and inclusion in the scope of the assessment.

Employee Commuting and Working From Home

The Employee Commuting and Working From Home Workpaper Template provides example survey questions to obtain the necessary level of detail from employees about their commuting and work from home activities required for each calculation method available in the GHG Protocol. The workpaper then produces an output table in a format that is easy to copy and enter into worksheets within Sumday.

Fugitive Emissions

The Fugitive Emissions Workpaper Template allows you to aggregate details of fugitive emission assets. This includes detailed sections on asset types, refrigerants, and leakage associated with installation, operation, and disposal of assets. This is also where you would apportion fugitive emissions between orgnisations using shared workspaces. The workpaper is built in accordance with the GHG Protocol which allows you to choose the calculation method and associated level of detail required for each item and produces an output table in a format that is easy to copy and enter into worksheets within Sumday.

Mobile Combustion

The Mobile Combustion Workpaper Template allows you to aggregate fuel consumption data for mobile equipment, such as vehicles, from transactions, invoices, receipts or other sources, and categorise these into emissions activities. It includes some analytics to identify anomalies, cut-off (where usage appears on invoices that aren’t in the assessment period), gaps that need to be uplifted. The workpaper produces an output table in a format that is easy to copy and enter into worksheets within Sumday.

Stationary Combustion

The Stationary Combustion Workpaper Template allows you to aggregate fuel consumption data for stationary equipment, such as generators or natural gas heating, from transactions, invoices, receipts or other sources, and categorise these into emissions activities. It includes some analytics to identify anomalies, cut-off (where usage appears on invoices that aren’t in the assessment period), gaps that need to be uplifted. The workpaper produces an output table in a format that is easy to copy and enter into worksheets within Sumday.

Upstream Leased Assets

The Upstream Leased Assets Workpaper Template allows you to aggregate leased asset activities from transactions, invoices or other sources, and categorise these into emissions activities. The workpaper is built in accordance with the GHG Protocol which allows you to choose the calculation method and associated level of detail required for each item and produces an output table in a format that is easy to copy and enter into worksheets within Sumday.

Upstream Transport

The Upstream Transport Workpaper Template allows you to aggregate upstream transport and freight activities from transactions, invoices or other sources, and categorise these into emissions activities. This includes detailed sections on Air Freight, Land Freight, Sea Freight and Warehousing/Distribution. The workpaper is built in accordance with the GHG Protocol which allows you to choose the calculation method and associated level of detail required for each item and produces an output table in a format that is easy to copy and enter into worksheets within Sumday.

Waste

The Waste Workpaper Template allows you to aggregate details of waste generated by the organisation from transactions, invoices or other sources, and categorise these into emissions activities. This includes detailed sections on Waste Water and Solid Waste, which includes methods of estimating quantities of general rubbish, recycling, composting etc. This is also where you would apportion waste generated by multiple orgnisations using shared workspaces. The workpaper produces an output table in a format that is easy to copy and enter into worksheets within Sumday.

Water Supply

The Water Supply Workpaper Template allows you to aggregate water consumption data from transactions, invoices or other sources, and categorise these into emissions activities. It includes some analytics to identify anomalies, cut-off (where usage appears on invoices that aren’t in the assessment period), gaps that need to be uplifted. This is also where you would apportion water consumption between orgnisations using shared workspaces. The workpaper produces an output table in a format that is easy to copy and enter into worksheets within Sumday.

Downstream

Downstream Leased Assets

The Downstream Leased Assets Workpaper Template allows you to aggregate downstream leased asset activities from transactions, invoices or other sources, and categorise these into emissions activities. The workpaper is built in accordance with the GHG Protocol which allows you to choose the calculation method and associated level of detail required for each item and produces an output table in a format that is easy to copy and enter into worksheets within Sumday.

Downstream Transport

The Downstream Transport Workpaper Template allows you to aggregate downstream transport and freight activities from transactions, invoices or other sources, and categorise these into emissions activities. This includes detailed sections on Air Freight, Land Freight, Sea Freight and Warehousing/Distribution. The workpaper is built in accordance with the GHG Protocol which allows you to choose the calculation method and associated level of detail required for each item and produces an output table in a format that is easy to copy and enter into worksheets within Sumday.

End of Life Treatment of Sold Products

The End of Life Treatment of Sold Products Workpaper Template allows you to aggregate details of products sold by the organisation and their ultimate treatment at the end of their life. The workpaper produces an output table in a format that is easy to copy and enter into worksheets within Sumday.

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Workpaper Templates

What are workpapers?