Collaborative approaches to greenhouse gas inventory in higher education: Insights from the Universities Denmark Group

The challenges faced by universities and private industry in estimating their emissions for decarbonisation are similar, but the task of linking
emissions to university operations, namely procurement, is complex and time-consuming due to the wide range and types of purchases. Here,
participatory action research is used to address these challenges, with a group of Danish universities to investigate the functions and improve the
completeness of university GHG inventories. The research enabled knowledge sharing and collaboration, leading to a better understanding of the
complexities and possibilities of GHG inventories. The main conclusions drawn from discussions are that the GHG inventory should serve multiple
functions; an inward-facing decision support material, and an externally-facing communication tool. EXIOBASE, an environmentally extended
input-output model, was identified as a useful tool for future inventories, particularly in procurement, due to its comprehensive spend-based
assessment of purchases also relevant to universities. With more universities adopting spend-based practices, the presented conclusions shed
light on potential risks of this method that have not yet been discussed in this context. A consensus on methodological trade-offs, relevant activities,
and data considerations for a GHG inventory are reached and reflected on. As suppliers can increasingly deliver product specific climate related
information, a data ontology is needed to appropriately incorporate supplier-specific data into consistent inventories without conflicting with
methodological principles and upholding proprietary requirements of suppliers. Addressing challenges identified through this collaborative
investigation will expand on the dialogue in the literature and help shape how universities conduct and use GHG inventories. Keywords: Sustainable
university; Action Research; Consequential Attributional; GHG Protocol.