Sustainability & ESG

GHG Inventory & Carbon Footprint (Scope 1 / 2 / 3)

Assurance-grade GHG accounting for ISSB, CBAM, SBTi, and underwriter scrutiny

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Programme overview

GHG Inventory & Carbon Footprint (Scope
1 / 2 / 3)

A defensible GHG inventory is now load-bearing for disclosure (IFRS S2 / ISSB, EFRAG ESRS E1, SEBI BRSR, SEC proposed climate rule), trade (EU CBAM transitional reporting since Oct 2023, levy from 2026), finance (SBTi validation, sustainability-linked loan KPIs), and litigation (greenwashing case law accelerating in EU, US, and Australia). The GHG Protocol Corporate Standard remains the methodological anchor, complemented by Scope 2 Guidance (location vs market-based dual reporting), Scope 3 Standard (15 categories), and ISO 14064-1:2018. Quality is judged on activity-data granularity, supplier-specific Scope 3 emission factors, base-year recalculation policy discipline, and assurance-readiness against ISAE 3410 / ISO 14064-3 — not on a single corporate emissions number.

GHG Inventory & Carbon Footprint (Scope 1 / 2 / 3) — Overview
How we deliver it

Our implementation model

A practical, phased delivery approach — from gap assessment through operational embedding — built around your regulatory context.

Inventory Boundary & Scope Definition

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).

Activity Data Collection

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).

Emission Factor Selection

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.

Calculation & GWP Application

Calculate emissions per gas (CO₂, CH₄, N₂O, HFC, PFC, SF₆, NF₃); apply GWP per IPCC AR6 (100-year horizon by default); aggregate to CO₂-eq per source / Scope; align with GHG Protocol Tier 1-3 calculation hierarchy.

Verification & Assurance

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.

Reporting & Continuous Improvement

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.

What the programme covers

GHG Inventory & Carbon Footprint (Scope — in full scope

Operational and equity control boundary setting per GHG Protocol
Scope 1: stationary combustion, process emissions, mobile, fugitive (incl. SF6, CH4, refrigerants per AR6 GWP)
Scope 2 dual reporting: location-based (grid average) and market-based (REC, GO, PPA contractual)
Scope 3 15-category screening with relevance and influence test; hotspot categories elevated to spend-based or supplier-specific
Supplier-specific emission factor strategy for cat. 1 (Purchased G&S) — the largest Scope 3 lever for most firms
Use-of-sold-products (cat. 11) modelling for OEM, oil-and-gas, automotive, chemicals
CBAM-eligible-goods CN-code mapping for steel, cement, fertiliser, aluminium, hydrogen, electricity
Activity-data quality tiering (CCPS-style) with uncertainty band and Tier-3 / Tier-2 / Tier-1 calibration
Base-year recalculation policy with significance threshold (typically 5%) and structural-change handling
Assurance pathway: ISAE 3410 limited or reasonable assurance, ISO 14064-3 verification protocol
GHG Inventory & Carbon Footprint (Scope 1 / 2 / 3) — Coverage
Business value

Value of GHG Inventory & Carbon Footprint (Scope 1 / 2 / 3)

GHG Emission Source & Reduction Quality
  • Surfaces methane leakage, refrigerant losses, and SF6 inventory gaps
  • Builds the foundation for credible transition-planning under climate-risk scenarios
  • Strengthens supplier engagement on the value-chain risk concentration
  • Anchors organisational climate literacy with quantitative evidence
ISO 14064 / GHG Protocol / Scope 1-3 Defence
  • Audit-defensible under ISSB IFRS S2, ESRS E1, SEC climate rule, and BRSR Core
  • Provides CBAM transitional-reporting and 2026 levy-period evidence
  • Supports SBTi target validation and progress assurance
  • Holds up to ISAE 3410 limited / reasonable assurance audit by Big Four
GHG Monitoring & Verification Quality
  • Pinpoints process efficiency and electrification opportunities by emissions density
  • Tightens supplier dialogue from spend-based to activity-based engagement
  • Supports internal carbon price (ICP) deployment for capital allocation
  • Builds data foundations for product-carbon-footprint (PCF) and Scope 4 avoided-emissions claims
Carbon Tax & Reporting Cost Efficiency
  • Targets decarbonisation capex to verified high-impact emission sources
  • Reduces CBAM levy exposure through supplier-data optimisation
  • Lowers cost of sustainability-linked debt via KPI accuracy
  • Avoids greenwashing litigation and ESG-rating downgrade penalties
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