SPR was commissioned by NABERS, working in collaboration with DCCEEW, to prepare two reports relating to embodied carbon emissions from the non-residential buildings sector(with/without apartment buildings). The first report projects embodied carbon emissions in a ‘baseline’ or BAU scenario, to FY2050. The projections are indicative, as the scope of the project was limited. The second report provides a detailed and critical analysis of available data sources, and offers a preferred set of methodologies, to support the preparation of a potential future benefit cost analysis or regulation impact assessment in this area.