Water emissions data

EPA used emissions factors developed by RMIT's Centre for Design in 2007, which was based on an LCA undertaken by RMIT & Yarra Valley Water.  The LCA was based on the Melbourne Metropolitan system, and included energy used in pumping and certain aspects of treatment.  For more information please have a look at EPA's Greenhouse Inventory Management Plan on their website, Appendix H. 

Emissions assocaited with water, should be included as scope three, unless you are treating water on-site and/or using an onsite energy sources such as natrual gas, in which case the emissions from the use of natural gas and/or methane from the treatment would be included in your scope 1.  Scope two is purchased energy only.