Scope 1 — Direct emissions
Emissions from sources owned or controlled by the organization, such as on-site fuel use and relevant process or fugitive emissions.
GHG INVENTORY & EMISSIONS REPORTING
Scope 1, 2 & 3 GHG Accounting
Understand where an organization’s greenhouse gas emissions arise, how they are estimated and which data is required.
A PRACTICAL EXPLANATION
What this work involves
A well-structured inventory begins with organizational boundaries, activity data and a transparent methodology. The GHG Protocol provides widely used guidance for distinguishing direct, purchased-energy and value-chain emissions.
Scope 2 — Purchased energy
Emissions related to purchased electricity, steam, heating and cooling, with appropriate accounting methods.
Scope 3 — Value chain
Other indirect emissions across relevant upstream and downstream categories, determined through a relevance assessment.
Inventory documentation
Activity data, factors, assumptions, calculation trails, exclusions and management review records.
OUR APPROACH
How an engagement is typically structured
Scope and deliverables vary with organization, available information and reporting objectives.
Set boundaries
Define reporting entity, operations and base year.
Identify sources
Create an emissions source register and map data owners.
Calculate & review
Use documented data, emission factors and methodology.
Prioritize reductions
Identify major contributors and improvement options.
BEFORE YOU START
Information to prepare
Having basic operational data ready can make an initial discussion more useful.
- Fuel bills, fuel consumption and equipment inventory
- Electricity bills, meters and purchased-energy contracts
- Purchases, freight, travel, waste and other available value-chain data
- Organizational sites, ownership and operational boundaries
QUICK ANSWERS
Common questions
Guidance for an initial conversation. Always check current scheme or regulatory requirements.
Does Scope 3 always apply to every company?
Relevant categories and reporting obligations depend on objectives, materiality and applicable requirements.
Can preliminary screening replace verified disclosure?
No. Initial estimates are useful for planning but do not substitute for a complete, reviewed inventory or independent assurance.
SCOPE AND DELIVERABLES
Credible inventory deliverables
Illustrative consultancy outputs. The final engagement scope and responsibilities are agreed for each project.
Inventory boundary and source register
Record consolidation approach, organizational boundary, reporting year, source categories and material omissions.
Calculation workbook
Traceable activity data, factors, global-warming potential sources, assumptions and applicable Scope 2 methodologies.
Data improvement and reduction opportunities
Identify uncertainty, material Scope 3 screening gaps and high-impact opportunities for future collection or action.
Need a tailored scope?
Tell us about your company, reporting objectives and available data.
OFFICIAL REFERENCE
Verify the current requirements
For accounting methodologies and reference standards: GHG Protocol standards ↗.
VAMTRONIX is an independent advisory service, not the rating or regulatory authority.
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