Our Approach to Greenhouse Gas Inventory Development
How we define boundaries, select methodologies, and document assumptions when building a GHG Protocol-aligned emissions inventory.
3 November 2025 · 6 min read
We develop greenhouse gas inventories in accordance with the GHG Protocol Corporate Accounting and Reporting Standard, covering Scope 1, Scope 2, and Scope 3 emissions. Our approach follows a consistent sequence regardless of sector or organisational size.
Boundary Setting. We begin by establishing organisational boundaries using the equity share or control approach most relevant to the organisation's structure, followed by operational boundary definition that identifies all relevant emission sources across owned and controlled operations.
Methodology Selection and Emission Factors. For each identified source, we select a calculation methodology and emission factor set appropriate to the available activity data, prioritising primary data over estimated or industry-average factors wherever it is available and material.
Documentation and Governance. Every assumption, factor source, and calculation approach is documented in a methodology register, alongside the internal governance and review process applied to the resulting figures. This register is designed to support both internal use and external assurance review without additional reconstruction work.