A useful first greenhouse-gas inventory records who and what is included, the reporting period, the activity data and the factors used to convert it into emissions. Start with traceable records and disclose gaps. You can improve an estimate when another person can reconstruct it.
This is an introductory workflow for a small organization, not a declaration of compliance with a reporting program. Establish the applicable standard and reporting requirements before using results in a formal submission or public claim.
Write down the boundary and year
The GHG Protocol Corporate Standard provides organizational inventory principles and approaches to defining the organization’s boundary. Record the entities, premises, operations and reporting year included, together with the selected consolidation approach. Have the responsible owner approve that description before collecting figures.
List sources even when data are missing. A blank entry with an owner and a plan is easier to correct than an unexplained zero. Note acquisitions, disposals, changes in leased space and other changes that could make comparisons across years misleading.
On a narrow screen, scroll the table sideways. Keyboard users can focus it and use the arrow keys.
| Scope | General meaning | Records to investigate |
|---|---|---|
| Scope 1 | Direct emissions from sources owned or controlled within the selected boundary | Fuel consumption and relevant refrigerant or process records. |
| Scope 2 | Indirect emissions from generation of purchased or acquired energy consumed | Electricity, steam, heat and cooling records. |
| Scope 3 | Other indirect emissions across the value chain | Relevant purchased goods, travel, transport, waste and other category data. |
The Corporate Standard FAQ explains activity data, factors and scope distinctions. Classify leases and shared facilities using the actual boundary approach. The payer named on an invoice alone does not settle every classification.
Collect activity records with their units
Assign a data owner to each source. Collect utility statements, fuel records and other source documents for the complete period. Preserve start and end dates, units, missing periods and any estimation method. Check for duplicate invoices and meter replacements before summing values.
Use the EPA GHG Emission Factors Hub as one source of documented factors for relevant US activities. Check the factor’s underlying data year, geography, technology, gases, unit and intended use. The latest download date does not necessarily mean every factor represents the latest reporting year.
A factor expressed in kg CO₂e per kWh can multiply kWh directly. A factor per MWh requires conversion. Record whether a number represents carbon dioxide alone or carbon-dioxide equivalent, which combines gases using a specified global-warming-potential basis. Avoid adding a second conversion to a factor already expressed in CO₂e.
Calculate a small, explicit example
To test sensitivity, use fictional factors of 0.30 and 0.50 kg CO₂e/kWh with the same activity: 3.6 and 6.0 tonnes respectively. That range demonstrates dependence on an assumption; it is not a statistical confidence interval. A real calculation must use defensible factors and describe the actual uncertainty.
Handle electricity claims consistently
GHG Protocol’s Scope 2 Guidance explains location-based and market-based accounting. Where its dual-reporting provisions apply, the two methods are reported separately. Contractual instruments need to meet the guidance’s quality criteria; buying an instrument does not justify deleting electricity activity from the record.
As checked September 10, 2026, the guidance page describes revision work and the consultation on the 2015 guidance. Record the version actually used and consult the Scope 2 development page before a reporting cycle. Proposed revisions and published requirements should remain clearly identified.
Keep purchased offsets, avoided-emissions estimates and organizational inventory totals in distinct records. Explain the boundary and method behind any claim that relates them. The carbon-capture assessment guide shows why captured quantities and net avoided emissions also answer different questions.
Check the inventory before sharing
- Reconcile the activity period and totals to source records.
- Check units and independently recompute representative lines.
- Look for duplicated sources, omitted operations and unsupported zero entries.
- Retain factor references, versions and any global-warming-potential basis.
- Summarize coverage, exclusions, estimates and planned data improvements alongside the result.
GHG Protocol’s calculation-tools FAQ helps resolve factor and calculation questions. A reviewer should be able to follow each result back to an activity record and a specific factor.
Use the first inventory to identify where better data or an operating change could matter. For repeat comparisons, keep organizational boundaries and methods consistent or explain and apply the relevant recalculation policy. For waste records that feed later analysis, start with the waste destination and measurement guide.
First emissions inventory record
First emissions inventory record — plain-text download. Save a copy and fill it in with your own information. It includes instructions, example assumptions and source references.