To assist the users and managers of buildings in enhancing their awareness of greenhouse gas (GHG) emissions, measuring GHG emission performance of their buildings and voluntarily participating in reduction and / or offset GHG emissions, the Electrical and Mechanical Services Department and Environmental Protection Department have jointly prepared the "Guidelines to Account for and Report on Greenhouse Gas Emissions and Removals for Buildings of Commercial, Residential or Institutional Purposes in Hong Kong" (i.e. the carbon audit guidelines). The guidelines have been designed for voluntary and self reporting by the reporting entities, and provide a systematic and scientific approach to account for and report on the GHG emissions and removals from buildings.