

Aim to achieve SAICA’s carbon footprint objectives.
GHG calculations for 2023 encompassed Scopes 1 to 3, in contrast to the previous year’s focus on Scopes 1 and 2 emissions only.
In FY23, total carbon emissions for Scopes 1 to 3 amounted to 2253,5 tonnes1 CO2e, compared to 630,41 tonnes in FY22, which only accounted for grid electricity emissions. An error in the FY22 report omitted generator emissions, leading to the discrepancy in values.
The higher GHG emissions in 2023 can be attributed to several factors:
Comparison between 2022 and 2023 is limited to diesel and grid electricity usage at the Johannesburg office. Diesel usage increased from 12 230 to 21 290,2 litres, resulting in an additional 24,2 tonnes CO2e emissions. Grid electricity usage rose from 676 956,8 kWh to 753 706,6 kWh, contributing an extra 81,4 tonnes CO2e emissions compared to 2022.
By formalising an internal strategy to respond to environmental protection, SAICA will accelerate its response to climate action and enable the ability to measure progress against objectives through defined KPIs.
In 2023, there was a notable increase in office employees returning to work in-person, leading to elevated water and electricity consumption. Additionally, there was a tangible increase in diesel and national grid electricity consumption, attributable to the heightened frequency of load shedding, reaching Stage 6, experienced during the year.
The rise in water consumption correlates with the growing office staff numbers. Additionally, a significant factor was a water leak at the Johannesburg head office in December 2022, attributed to underground pipe damage from the fire suppression system, which was rectified in January 2023.
Note: The disclosure of natural capital, including disclosure of tonnage of CO2e, purchased electricity, and water consumption for FYE 2023, have not been externally assured.