The critical topics this service addresses and the outcome we deliver in each.
Scope 1-2-3 emission accounting
measured target
Direct, electricity and value-chain emissions are calculated with DEFRA/EPA/IPCC factors; the baseline is recorded in an evidence file.
GHG Protocol / ISO 14064 aligned reporting
evidence readiness
A data pack aligned to GRI 305, CDP and TCFD outputs is produced; standards alignment is reported, external verification left to the auditor.
SBTi aligned reduction target
contract-scoped
A target aligned to 1.5C or well-below 2C is set; reduction projects are portfolioed within a contracted scope.
Third-party verification
published after approval
External verification under ISO 14064-3 is recommended; the verification decision and sign-off belong to the client's auditor.
Delivery model
Delivery approach
How we phase the service across delivery, governance, and connected service pillars.
01
We establish the data collection methodology and process design in the first year, building the emission inventory from energy bills, travel data and supplier surveys.
02
We calculate emissions with DEFRA, EPA and IPCC factors across Scope 1, 2 and 3, record the baseline in an evidence file and prioritise reductions on concrete data.
03
We define an SBTi-aligned target, turn reduction projects into a portfolio and track performance continuously on a carbon management platform; reporting is renewed on an annual cadence.
Operating contexts
Example operating contexts
Illustrative surfaces where this service is commonly activated.
CSRD readiness
An inventory including Scope 3 is established, providing early preparation for the upcoming requirements of EU CSRD and similar regulations.
Investor and customer expectations
CDP and TCFD outputs supply climate data to financial stakeholders; an SBTi target is reported as a commitment signal.
Carbon tax risk management
Emission intensity is measured so regulatory and carbon-tax risks are tracked proactively and reductions are planned.
DEPTH
Technical and compliance depth
This service's depth on sector-specific technical and compliance topics.
Why Scope 3 matters
Scope 3 (value chain) is not yet mandatory in most regulations but will soon be required under CSRD and SEC rules; starting early is an advantage for stakeholder expectations.
Reduce first, offset second
Offsetting is complementary; reduction comes first, then an offset strategy for unavoidable emissions.
Maturing data collection
The first year is labour-intensive while the data infrastructure is built; in later years automated data flows make the process markedly easier.
What It Solves
Regulatory pressure from the EU Corporate Sustainability Reporting Directive (CSRD), SEC climate disclosure rules, and investor-driven ESG scoring has made carbon accounting a board-level priority—yet most organizations still rely on spreadsheet-based estimates with poor data lineage and no auditability. Our Carbon Footprint Reporting service builds a defensible, standards-aligned carbon inventory covering Scope 1, 2, and material Scope 3 categories. We eliminate the gap between sustainability ambition and verifiable disclosure.
GHG Protocol-aligned Scope 1, 2, and 3 inventory design and data collection
Automated carbon data ingestion from ERP, utility, fleet, and travel systems
Science-Based Targets initiative (SBTi) alignment assessment and target-setting support
Regulatory disclosure mapping to CSRD, TCFD, CDP, and GRI 305
Key Benefits
Benefit
Shorten operational cycle time against agreed measurement targets and acceptance criteria
Benefit
Turn the outcome into a measurable target with baseline, owner, and review cadence
Benefit
Make stakeholder confidence, quality, and adoption outcomes traceable through agreed evidence indicators
Protocol
GHG Protocol Corporate Standard (2004), Scope 3 Standard (2011), PCAF for financial institutions
Our engagement covers the design, implementation, and operationalization of your carbon accounting program from initial boundary-setting through to annual reporting cycle support. We work across all organizational functions generating emissions data—finance, procurement, facilities, IT, logistics, and HR—and integrate with existing ERP and finance systems to minimize manual data collection burden.
Organizational and operational boundary setting per GHG Protocol consolidation approaches
Data gap analysis and emissions factor library customization for your industry sector
Carbon accounting software selection, configuration, and user training
Internal carbon pricing (shadow carbon price) advisory for investment decision support
Key Benefits
Benefit
Shorten operational cycle time against agreed measurement targets and acceptance criteria
Benefit
Make cost and resource optimization measurable against the agreed baseline and review cadence
Benefit
Turn the outcome into a measurable target with baseline, owner, and review cadence
Boundary Setting
Equity share, financial control, and operational control consolidation approaches per GHG Protocol
Integrations
SAP, Oracle ERP, Microsoft 365, Salesforce, utility APIs, fleet telematics
Baseline Year
Minimum 3-year historical data collection; recalculation policy documented per GHG Protocol §5.2
Assurance Prep
Evidence package aligned to ISAE 3000/3410 limited and reasonable assurance requirements
Deliverables
Deliverables are designed to serve three distinct needs simultaneously: operational accuracy for internal decision-making, regulatory compliance for mandatory disclosures, and stakeholder credibility for voluntary reporting frameworks such as CDP and GRI. Each output is accompanied by a data lineage document that supports external assurance.
Annual GHG Inventory Report with full Scope 1, 2, and 3 breakdown and year-on-year variance analysis
Configured carbon accounting platform with automated data pipelines and audit trail
Regulatory Disclosure Package pre-mapped to CSRD/ESRS E1, CDP, and TCFD frameworks
Carbon Reduction Roadmap with SBTi-aligned milestones and abatement cost curves
Key Benefits
Benefit
Make operational speed, resilience, and response outcomes measurable through contracted scope and acceptance criteria
Benefit
Shorten operational cycle time against agreed measurement targets and acceptance criteria
Benefit
Provide CFO and board with decision-ready carbon reduction investment cases prioritized by cost per tonne abated
Inventory Report
GHG Protocol-formatted, auditor-ready, with data quality score per emission category
Platform Output
Annual, quarterly, and monthly carbon dashboards; anomaly detection alerting
Disclosure Templates
CDP Climate questionnaire, CSRD ESRS E1 data points, TCFD Annex A metrics
Which Scope 3 categories are most material for an IT services company?
For IT-intensive organizations, the most material Scope 3 categories are typically Category 1 (purchased goods and services, including cloud and SaaS), Category 11 (use of sold products, including software and hardware energy consumption), and Category 3 (fuel and energy-related activities not in Scope 1/2). We conduct a materiality screening in the first phase of engagement using revenue weighting and industry benchmarks to prioritize data collection effort.
What is the difference between market-based and location-based Scope 2 accounting?
Location-based Scope 2 uses the average emission intensity of the electricity grid in the country or region where consumption occurs. Market-based accounting uses contractual instruments such as renewable energy certificates or supplier-specific emission rates, which can result in significantly lower reported emissions if green tariffs or PPAs are in place. GHG Protocol requires companies to report both figures; regulators such as the SEC and ESRS accept market-based as primary for reduction claims.
How do you handle data gaps where direct measurement is not available?
We apply a tiered data quality hierarchy: primary metered data is preferred, followed by supplier-specific emission factors, then industry average factors from databases such as ecoinvent or EPA. All estimated values are flagged with a data quality score, and we maintain a data quality improvement register to prioritize gap closure over successive reporting cycles. This approach is consistent with GHG Protocol guidance and accepted by CDP and external assurance providers.
Can we set a net-zero target without having a certified SBTi target?
Organizations can adopt net-zero commitments under their own frameworks, but without SBTi validation, claims are vulnerable to greenwashing scrutiny from investors, regulators, and customers. We recommend pursuing SBTi near-term and long-term target validation as the minimum credibility threshold. For sectors covered by SBTi's Net-Zero Standard, we structure the inventory and reduction roadmap to meet both the 1.5°C near-term pathway and the published absolute reduction requirement for net-zero.
How frequently should we update our carbon inventory during the year?
established practice is to maintain a live or near-live carbon inventory updated at minimum quarterly, with annual formal close for external reporting. Quarterly updates allow operational teams to track performance against reduction targets in near-real time and catch data quality issues before year-end. For organizations subject to CSRD, interim reporting obligations may require higher-frequency data availability.
What is included in the Regulatory Disclosure Package?
The package includes pre-populated disclosure templates for each applicable framework (CSRD ESRS E1, CDP, TCFD), a cross-reference matrix showing how each data point in your inventory maps to specific disclosure requirements, a materiality statement, and an evidence folder with source documents supporting each reported figure. For CDP, we also include narrative responses for all scored questions based on your program data.
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