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Developing an approach to report scope 3 emissions in South African mines
Mashila, T. 2025. Developing an approach to report Scope 3 emissions in South African mines. Unpublished masters thesis. Stellenbosch: Stellenbosch University [online]. Available: https://scholar.sun.ac.za/items/70cda122-378a-4cad-9ffc-1097847894ed
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| Language: | English |
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Stellenbosch : Stellenbosch University
2025
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| _version_ | 1867613917706977280 |
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| access_status_str | Open Access |
| author | Mashila, Tlangelani |
| author2 | Gous, Andries |
| author_browse | Gous, Andries Mashila, Tlangelani |
| author_facet | Gous, Andries Mashila, Tlangelani |
| author_sort | Mashila, Tlangelani |
| collection | Thesis |
| dc_rights_str_mv | Stellenbosch University |
| description | Mashila, T. 2025. Developing an approach to report Scope 3 emissions in South African mines. Unpublished masters thesis. Stellenbosch: Stellenbosch University [online]. Available: https://scholar.sun.ac.za/items/70cda122-378a-4cad-9ffc-1097847894ed |
| format | Thesis |
| id | oai:scholar.sun.ac.za:10019.1/132243 |
| institution | Stellenbosch University (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:43:46.104Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from SUNScholar — Stellenbosch University Repository |
| publishDate | 2025 |
| publishDateRange | 2025 |
| publishDateSort | 2025 |
| publisher | Stellenbosch : Stellenbosch University |
| publisherStr | Stellenbosch : Stellenbosch University |
| record_format | dspace |
| source_str | SUNScholar — Stellenbosch University Repository |
| spelling | oai:scholar.sun.ac.za:10019.1/132243 Developing an approach to report scope 3 emissions in South African mines Mashila, Tlangelani Gous, Andries Schutte, Corne Stellenbosch University. Faculty of Engineering. Dept. of Industrial Engineering. Mines and mineral resources -- Environmental aspects -- South Africa Greenhouse gas mitigation -- South Africa Sustainable development reporting UCTD Mashila, T. 2025. Developing an approach to report Scope 3 emissions in South African mines. Unpublished masters thesis. Stellenbosch: Stellenbosch University [online]. Available: https://scholar.sun.ac.za/items/70cda122-378a-4cad-9ffc-1097847894ed Thesis (MEng)--Stellenbosch University, 2025. ENGLISH ABSTRACT: Greenhouse gas emissions reporting has progressed since the publishing of the IPCC guidelines, with various industries having to quantify their emissions to inform the national inventory. GHG emissions are divided into three scopes i.e., Scope 1, Scope 2, and Scope 3. Scope 1 emissions are direct, and they arise from a company’s main activities whilst Scope 2 and 3 are indirect emissions. Scope 2 emissions arise from the company’s energy consumption and Scope 3 emissions consider all other emissions occurring along the value chain. Scope 1 and 2 emissions reporting guidelines are straightforward, and data is readily available. Scope 3 emissions reporting is much more challenging and much of the emissions reported bring about trade-offs in good practices. In South Africa, the mining sector is at the forefront of Environmental Social Governance (ESG) reporting. However, the Scope 3 inventories of most mining companies have compromises in accuracy, transparency, completeness, and relevance. To address these shortcomings, an approach was developed using the Plan-Do-Check-Act (PDCA) Cycle. The PDCA Cycle has successfully developed an environmental data management process for gold mines, which streamlined the reporting of Scope 1 and Scope 2 emissions. Similarly, Scope 3 emissions reporting can be simplified to eliminate trade-offs in good practices. The developed approach was applied to a mining company’s current Scope 3 inventory on a case-study basis. The current inventory showed shortcomings in transparency and relevance as some of the reporting requirements were not fulfilled. The requirements not fulfilled included disclosure of the quantification methodology per category, justifications for the excluded categories and the categories that were underreported. The accuracy of reported data was also a challenge, as the reported categories made use of assumptions and average data due to poor data availability. The PDCA Cycle was applied step by step in each phase. Improvements were executed in phases focusing on the current categories reported, the assessment of the remaining categories and the implementation of data collection strategies. This improved the inventory from reporting 3 to 10 of the 15 Scope 3 categories. The resulting inventory addressed the shortcomings in accuracy, transparency, and relevance. The completeness of categories that were already reported was improved through updates in the calculation methodology and using more accurate data from tier 1 suppliers. The study had limitations as certain categories required long-term data collection to improve accuracy. Industrial averages had to be used for relevant categories with little to no data available. However, data strategies were implemented to ensure the continuous improvement of the reported data. The PDCA Cycle approach aligned reporting requirements to good practices and provided a step-by-step process on how to undertake accounting and reporting Scope 3 emissions in the mining sector. The study is a step towards standardising Scope 3 emissions reporting, and with continued refining of reported data, companies can use the data to aid support for coalitions with value chain partners to implement holistic emission mitigation. AFIKAANSE OPSOMMING: Verslaggewing oor kweekhuisgasvrystellings het gevorder sedert die publikasie van die IPCC-riglyne, met verskeie nywerhede wat hul vrystellings moet kwantifiseer om die nasionale inventaris in te lig. KHG-vrystellings word in drie bestekke verdeel, d.w.s. Bestek 1, Bestek 2 en Bestek 3. Bestek 1-vrystellings is direk, en dit spruit uit 'n maatskappy se hoofaktiwiteite terwyl Bestek 2 en 3 indirekte vrystellings is. Bestek 2-vrystellings spruit uit die maatskappy se energieverbruik en Bestek 3-vrystellings neem alle ander vrystellings in ag wat deur die waardeketting voorkom. Bestek 1 en 2 vrystellings se verslagdoeningsriglyne is eenvoudig, en data is redelik beskikbaar daarvoor. Bestek 3- vrystellingsverslagdoening is baie meer uitdagend en baie van die vrystellings wat gerapporteer word, bring afwegings in goeie praktyke teweeg. In Suid-Afrika is die mynbousektor aan die voorpunt van verslaggewing oor omgewingsmaatskaplike bestuur (ESG). Die Bestek 3-voorraad van die meeste mynmaatskappye het egter kompromieë in akkuraatheid, deursigtigheid, volledigheid en relevansie. Om hierdie tekortkominge aan te spreek, is 'n benadering ontwikkel deur die Plan-DoCheck-Act (PDCA)-siklus te gebruik. Die PDCA-siklus het 'n omgewingsdatabestuursproses vir goudmyne suksesvol ontwikkel, wat die rapportering van Bestek 1- en Bestek 2-vrystellings vaartbelyn gemaak het. Net so kan Bestek 3-emissieverslaggewing vereenvoudig word n om afwegings in goeie praktyke te oorweegvermy. Die ontwikkelde benadering is toegepas op 'n mynmaatskappy se huidige Bestek 3-inventaris op 'n gevallestudiebasis. Die huidige inventaris het tekortkominge in deursigtigheid en relevansie getoon aangesien sommige van die verslagdoeningsvereistes nie nagekom is nie. Die vereistes wat nie nagekom is nie, sluit in bekendmaking van die kwantifiseringsmetodologie per kategorie, regverdigings vir die uitgeslote kategorieë en die kategorieë wat ondergerapporteer is. Die akkuraatheid van gerapporteerde data was ook 'n uitdaging, aangesien die gerapporteerde kategorieë gebruik gemaak het van aannames en gemiddelde data as gevolg van swak databeskikbaarheid. Die PDCA-siklus is stap –vir-stap in elke fase toegepas. Verbeterings is in fases aangebring met die fokus op die huidige kategorieë wat aangemeld is, die assessering van die oorblywende kategorieë en die implementering van data-insamelingstrategieë. Dit het die inventaris verbeter van verslagdoening 3 tot 10 van die 15 Bestek 3- kategorieë. Die gevolglike inventaris het die tekortkominge in akkuraatheid, deursigtigheid en relevansie aangespreek. Die volledigheid van kategorieë wat reeds aangemeld is, is verbeter deur die opdatering van die berekeningsmetodologie en die gebruik van meer akkurate data van vlak 1-verskaffers. Die studie het beperkings gehad aangesien sekere kategorieë langtermyn data-insameling vereis het om akkuraatheid te verbeter. Industriële gemiddeldes moes gebruik word vir relevante kategorieë waarvan min tot geen data beskikbaar is nie. Datastrategieë is egter geïmplementeer om die voortdurende verbetering van die gerapporteerde data te verseker. Die PDCA-siklusbenadering het verslagdoeningsvereistes met goeie praktyke in lyn gebring en 'n stap-vir-stap proses verskaf oor hoe die berekening en verslagdoening van Bestek 3-vrystellings in die mynbousektor onderneem moet word. Die studie is 'n stap in die rigting van die standaardisering van Bestek 3- vrystellingsverslaggewing, en met voortgesette verfyning van gerapporteerde data, kan maatskappye die data gebruik om koalisies met waardekettingvennote te skep om holistiese vrystellingsbeperkings te implementeer. Masters 2025-05-30T12:24:12Z 2025-05-30T12:24:12Z 2025-03 Thesis https://scholar.sun.ac.za/handle/10019.1/132243 en Stellenbosch University xiv, 110 pages : illustrations application/pdf Stellenbosch : Stellenbosch University |
| spellingShingle | Mines and mineral resources -- Environmental aspects -- South Africa Greenhouse gas mitigation -- South Africa Sustainable development reporting UCTD Mashila, Tlangelani Developing an approach to report scope 3 emissions in South African mines |
| title | Developing an approach to report scope 3 emissions in South African mines |
| title_full | Developing an approach to report scope 3 emissions in South African mines |
| title_fullStr | Developing an approach to report scope 3 emissions in South African mines |
| title_full_unstemmed | Developing an approach to report scope 3 emissions in South African mines |
| title_short | Developing an approach to report scope 3 emissions in South African mines |
| title_sort | developing an approach to report scope 3 emissions in south african mines |
| topic | Mines and mineral resources -- Environmental aspects -- South Africa Greenhouse gas mitigation -- South Africa Sustainable development reporting UCTD |
| url | https://scholar.sun.ac.za/handle/10019.1/132243 |
| work_keys_str_mv | AT mashilatlangelani developinganapproachtoreportscope3emissionsinsouthafricanmines |