Carbon Accounting Guidance

Introduction to the greenhouse gas inventory

Learn more about how to start your greenhouse gas inventory

A greenhouse gas (GHG) inventory quantifies the total emissions of an organisation, including both direct and indirect sources within its value chain, commonly known as a carbon footprint. The GHG Protocol categorises emissions into three scopes:

The applicable scope of an emissions source is determined by its relation to the reporting company and sometimes the type of emissions source or fuel. Some non-exhaustive examples:

More examples and specific rules around scope inclusion are provided by the GHG Protocol Corporate Accounting and Reporting Standard. 

The Scope 3 Accounting Guide is an essential resource, with practical advice, real-world examples, and easy-to-use tools, to help DIY retailers of all sizes take control of their carbon footprint and make meaningful progress toward net zero emissions.

GHG cats
Different sources of emissions

Supporting documents