GHG Inventory and Carbon Footprint (Scope 1, 2, and 3)
Assurance grade GHG accounting built for ISSB, CBAM, SBTi, and underwriter scrutiny
GHG Inventory and Carbon Footprint
(Scope 1, 2, and 3)
A defensible GHG inventory is now load bearing for disclosure under IFRS S2 and ISSB, EFRAG ESRS E1, SEBI BRSR, and the proposed SEC climate rule, for trade under EU CBAM transitional reporting since October 2023 with the levy from 2026, for finance through SBTi validation and sustainability linked loan KPIs, and for litigation as greenwashing case law accelerates across the EU, the US, and Australia. The GHG Protocol Corporate Standard remains the methodological anchor, complemented by the Scope 2 Guidance that requires location and market based dual reporting, the Scope 3 Standard with its fifteen categories, and ISO 14064 1 from 2018. Quality is judged on activity data granularity, supplier specific Scope 3 emission factors, disciplined base year recalculation policy, and readiness for verification against ISAE 3410 and ISO 14064 3, and never on a single corporate emissions number. Our team builds the inventory so that it carries that weight for your organisation.
Our implementation model
A practical, phased delivery approach that runs from gap assessment through operational embedding and is built around your regulatory context.
Define inventory boundary per GHG Protocol Corporate Standard / ISO 14064 1, organisational (operational control, financial control, equity share), operational (Scope 1 direct, Scope 2 indirect energy, Scope 3 value chain 15 categories).
Collect activity data per source, Scope 1 (fuel combustion, process emissions, fugitives, mobile), Scope 2 (purchased electricity, heat, steam), Scope 3 (purchased goods, capital goods, transport, business travel, employee commute, use of sold product, end of life).
Select emission factors per source, EPA / EEA / IPCC default factors, supplier specific factors, location specific grid factors (eGRID, AIB, IEA), align with GHG Protocol Cl.7 emission factor selection guidance.
Calculate emissions per gas (CO₂, CH₄, N₂O, HFC, PFC, SF₆, NF₃), apply GWP per IPCC AR6 (100 year horizon by default), aggregate to CO₂ equivalent per source / Scope, align with GHG Protocol Tier 1 to 3 calculation hierarchy.
Conduct internal verification per ISO 14064 3, engage external verifier per ISAE 3410 / ISO 14064 3 for limited or reasonable assurance, align with CDP disclosure requirement and SBTi target validation.
Report per GHG Protocol / ISO 14064 1 / CDP Climate Change / TCFD / EU CSRD ESRS E1, align with corporate sustainability report, ESG ratings (MSCI, Sustainalytics), and SBTi annual progress reporting.
GHG Inventory and Carbon Footprint in full scope
Value of GHG Inventory and Carbon Footprint (Scope 1, 2, and 3)
- We surface methane leakage, refrigerant losses, and SF6 inventory gaps
- We build the foundation for credible transition planning under climate risk scenarios
- We strengthen supplier engagement where value chain risk concentrates
- We anchor your organisation's climate literacy with quantitative evidence
- We produce inventories that withstand audit under ISSB IFRS S2, ESRS E1, the SEC climate rule, and BRSR Core
- We provide CBAM transitional reporting and 2026 levy period evidence
- We support SBTi target validation and progress assurance
- We hold up to ISAE 3410 limited or reasonable assurance audit by Big Four firms
- We pinpoint process efficiency and electrification opportunities by emissions density
- We tighten supplier dialogue from spend based to activity based engagement
- We support internal carbon price deployment for capital allocation
- We build the data foundations for product carbon footprint and Scope 4 avoided emissions claims
- We target decarbonisation capex to verified high impact emission sources
- We reduce CBAM levy exposure through supplier data optimisation
- We lower the cost of sustainability linked debt through KPI accuracy
- We help you avoid greenwashing litigation and ESG rating downgrade penalties
Codes & standards we work to
Triggers that signal the need
Where GHG Inventory and Carbon Footprint (Scope 1, 2, and 3) applies
Process chemical plants, specialty chemical sites, and industrial parks requiring EHS management systems.
Upstream, midstream, and downstream facilities with complex EHS and regulatory requirements.
cGMP regulated facilities requiring integrated EHS, occupational hygiene, and sustainability programmes.
Extractive industry operations with dust, noise, chemical, and environmental compliance obligations.
Power plants, renewable energy facilities, and utilities with environmental permit obligations.
Manufacturing sites requiring chemical safety, waste compliance, and ESG reporting programmes.
Tangible deliverables
- GHG inventory report with corporate, segment, and facility level views
- Calculation workbook with activity data trail, emission factor sources, and uncertainty
- Scope 3 relevance and influence assessment with category prioritisation
- CBAM CN code embedded emission file where applicable
- Base year and recalculation policy document
- Internal carbon price recommendation
- CDP, ISSB, BRSR, and ESRS E1 disclosure pack
- ISAE 3410 and ISO 14064 3 verification readiness file
Ready to start your project?
Speak with our team to scope an engagement tailored to your facility, regulatory context, and lifecycle stage.