This unit of competency covers conducting an audit of emissions related to product or process in an organisation, or part or all of the value chain.This unit applies to auditing emissions inside organisations and their value chains (e.g. supplier of goods or services or customer). The unit has been developed with manufacturing operations as a focus. However, because of the range of organisations in a typical manufacturing value chain it may also be applied to other types of organisations. The audit may be conducted to assist in regulatory compliance or as part of a strategy to improve the sustainability of manufacturing operations.The emphasis in the unit is on informing decision making in regards to emissions using material balancing techniques. While the unit does not preclude actual measurement of emissions it does not cover the measurement/testing or other technical skills to undertake physical measurement of emissions or environmental impact of the emissions. However, there is a requirement to present and organise data. The complexity of this requirement will vary according to the type and scale of the organisation’s processes.A manager or technical specialist who has a major responsibility for sustainability as part of a broader work role would typically undertake this, or sustainability may be their primary work responsibility. The manager or technical specialist may undertake this alone or as part of a team.No licensing, legislative or certification requirements apply to this unit at the time of publication.