Carbon Accounting Fundamentals
A free, practical introduction to greenhouse gas accounting — what Scope 1, 2 and 3 actually mean, and why they matter to the business.
About This Course
This course introduces the core concepts behind greenhouse gas accounting, aimed at professionals who need a working understanding of the subject without assuming any prior experience.
You will learn how emissions inventories are structured under the GHG Protocol, why the distinction between Scope 1, Scope 2, and Scope 3 emissions matters for reporting and decision-making, and how the numbers you see in a sustainability report are actually produced.
Across 7 modules and 21 chapters, the course moves from first principles to the governance and assurance-readiness expected of a mature inventory — each module closing with a short quiz to check your understanding before you move on.
Course Curriculum
7 modules · 21 chapters
01 Why Carbon Accounting Matters
How emissions data moved from a compliance exercise to core business information.
- ▶ Sustainability Information Becomes Business Information · Preview 9 min
- ▶ Where Emissions Data Shows Up in Real Decisions · Preview 11 min
- 🔒 The Cost of Unreliable Numbers 10 min
- 🔒 Why Carbon Accounting Matters — Quiz · Quiz 3 questions
02 The GHG Protocol Explained
The framework almost every corporate emissions inventory is built on.
- 🔒 A Brief History of the GHG Protocol 8 min
- 🔒 Organisational vs Operational Boundaries 12 min
- 🔒 Setting a Base Year 9 min
- 🔒 The GHG Protocol Explained — Quiz · Quiz 3 questions
03 Understanding Scope 1 Emissions
Direct emissions from sources the organisation owns or controls.
- 🔒 What Counts as Scope 1 8 min
- 🔒 Common Scope 1 Sources 10 min
- 🔒 Calculating Scope 1 Emissions 11 min
- 🔒 Understanding Scope 1 Emissions — Quiz · Quiz 3 questions
04 Understanding Scope 2 Emissions
Indirect emissions from the energy an organisation buys.
- 🔒 Purchased Energy Explained 8 min
- 🔒 Location-Based vs Market-Based Reporting 13 min
- 🔒 Choosing the Right Approach 9 min
- 🔒 Understanding Scope 2 Emissions — Quiz · Quiz 3 questions
05 Understanding Scope 3 Emissions
Everything else across the value chain — usually the largest share of the total.
- 🔒 The 15 Scope 3 Categories 12 min
- 🔒 Why Scope 3 Is Usually the Largest Share 9 min
- 🔒 Getting Started with Scope 3 11 min
- 🔒 Understanding Scope 3 Emissions — Quiz · Quiz 3 questions
06 Emission Factors & Calculation Methods
How activity data becomes a tonnes-of-CO2e figure.
- 🔒 What Is an Emission Factor 8 min
- 🔒 Activity-Based vs Spend-Based Calculations 11 min
- 🔒 Where to Find Reliable Emission Factors 9 min
- 🔒 Emission Factors & Calculation Methods — Quiz · Quiz 3 questions
07 Building and Governing Your Inventory
From raw data to an assurance-ready number.
- 🔒 From Data Collection to Reported Number 10 min
- 🔒 Documentation and Internal Controls 10 min
- 🔒 Preparing for External Assurance 11 min
- 🔒 Building and Governing Your Inventory — Quiz · Quiz 3 questions
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