Carbon accounting: organising an emissions inventory

Define the inventory boundary

List entities, sites and activities and document the consolidation approach used for the corporate inventory. Keep a written reporting-period and boundary note. Distinguish direct sources, purchased energy and value-chain categories using the relevant GHG Protocol standards rather than treating every emissions estimate as interchangeable.

Collect data that can be checked

Create a register for fuel, electricity, refrigerants and relevant value-chain activity. Record the source, units, coverage and data owner. Use reconciliations to invoices, meters and operational records to detect gaps. Where estimation is necessary, document the method and uncertainty instead of implying that the result is measured.

Make calculations reproducible

Record the factor source, version, geography, units and selection rationale alongside each calculation. Separate gross inventory emissions from offsets or avoided-emissions claims. Explain exclusions, method changes and data quality limitations when reporting results. Have a reviewer test representative calculations from source activity data to the final total.

Sources and further reading

Primary source and further guidance