What will you learn?
- Agree boundaries and the reporting period first.
- Keep evidence, units and an owner for every record.
- An emissions inventory does not automatically create carbon credits.
1. Prepare an initial data register
Use one register that connects each activity with its site, meter, period, responsible person and evidence. Start with the records below. Mark missing data explicitly: a blank record must not silently become zero emissions.
- Electricity and purchased heating or cooling bills, readings and units.
- Fuel purchases, stock movements, and vehicle or generator use.
- Refrigerant recharge and replacement logs, including gas type and quantity.
- Production, operating hours, and changes to sites or equipment.
- Available value-chain data, such as purchases, transport, waste and business travel.
2. Define what the inventory includes
Agree the reporting period, entities, sites and consolidation approach, such as operational control where appropriate. Classify direct sources under Scope 1 and purchased or acquired electricity, steam, heat and cooling under Scope 2, then screen relevant Scope 3 categories. Starting an energy dataset does not mean that the complete inventory is finished.
3. Check units before choosing calculations
Check overlapping billing periods, duplicate records, and conversions between litres, kilowatt-hours and kilograms. The simplified relationship is activity data × an appropriate emission factor, converted to the reporting unit. Record the factor’s source, year, geography and coverage; do not assume one factor fits every country or activity.
4. Assemble a reviewable evidence package
Keep the source register, assumptions, justified exclusions, missing-data estimates, calculation version and change history together. Separate the calculated inventory from any reduction or offset claim. This package lets a specialist assess data readiness and identify the measurements or records still needed before a report is issued.
Assumptions and scope
- The facility provides activity data; boundaries and period are agreed before calculation.
- Applicable standard editions and emission factors are checked when work starts.
Limits of interpretation and use
- This educational checklist is not a completed inventory or an independent verification statement.
- A corporate inventory does not establish eligibility to issue or sell carbon credits.
References & editions
- GHG Protocol Corporate Accounting and Reporting Standard ↗
WRI / WBCSD — GHG Protocol · Revised edition, 2004; consult the official amendments
Accessed: - GHG Protocol Scope 2 Guidance ↗
WRI / WBCSD — GHG Protocol · 2015; corrections record published December 2022
Accessed: - Corporate Value Chain (Scope 3) Accounting and Reporting Standard ↗
WRI / WBCSD — GHG Protocol · 2011; consult the official corrections
Accessed:
These guides were prepared with AI assistance and the listed references. They support reading and learning; no approval or review by Dr. Sherif is claimed before it is documented.
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