Gross scope 1, 2, 3 GHG emissions

Voorbereiden

Wat te verzamelen vóór het opstellen

Vink elk veld af zodra het bewijs binnen is. Eigenaren zijn de teams die de bronbestanden doorgaans beheren.

• Inventory boundary

  Sustainability / Environmental reporting

  The organisational and operational limits used to decide which emissions sources sit inside the inventory, including any exclusions or partial coverage.

  Bewijs Boundary memo, consolidation policy, entity list, operational control or equity share assessment, and inventory workbook mapping.

  Let op Boundary does not reconcile to the consolidation basis used in the inventory workbook, so entities or sites are included on a different basis than the emissions data.

• Reporting period

  Sustainability reporting / Finance control

  The exact start and end dates for the emissions data set being reported, and whether the figures are for a full year or another defined period.

  Bewijs Reporting calendar, close timetable, source-system extract dates, and the period stated in the emissions file.

  Let op Period-end and average or partial-period data are mixed, so the emissions total does not match the stated reporting window.

• Direct emissions by source

  Environmental reporting / Operations

  A source-by-source split of direct emissions, showing each emission source type and its corresponding amount.

  Bewijs Fuel logs, process records, refrigerant registers, fleet data, and the emissions calculation workbook with source mapping.

  Let op Source categories are not aligned to the calculation workbook, so the split by source does not reconcile to the underlying activity records.

• EU ETS share

  Environmental compliance / Sustainability reporting

  The portion of direct emissions that falls within the EU emissions trading scheme coverage, expressed as a share of total direct emissions.

  Bewijs EU ETS installation list, permit or registry records, allocation schedule, and the calculation showing the covered subset against the total.

  Let op The covered subset is calculated on a different boundary than the total direct emissions, so the share is overstated or understated.

• Direct emissions total

  Environmental reporting / Finance control

  The total direct greenhouse gas emissions for the reporting period, before any offsets or removals, in tonnes of CO2 equivalent.

  Bewijs Consolidated emissions workbook, source activity data, emission factors, and review sign-off from the reporting owner.

  Let op Gross and net figures are mixed, so the reported total does not reconcile to the source calculations before offsets.

• Electricity contract basis

  Energy procurement / Sustainability reporting

  The contractual arrangements used to determine the indirect electricity emissions figure, including the instruments relied on and how they were applied.

  Bewijs Power purchase agreements, supplier contracts, certificates, residual mix evidence, and the market-based calculation file.

  Let op Contractual instruments are applied to sites or volumes they do not cover, so the market-based calculation does not reconcile to the contract register.

• Grid-based electricity emissions

  Sustainability reporting / Energy management

  The indirect emissions from purchased electricity calculated using the relevant grid-average approach for the reporting period.

  Bewijs Metered electricity consumption, grid emission factor source, calculation workbook, and period-end utility statements.

  Let op Location-based and market-based methods are mixed, so the figure does not reconcile to the grid-factor calculation.

• Contract-adjusted electricity emissions

  Energy procurement / Sustainability reporting

  The indirect emissions from purchased electricity after applying the chosen contractual approach for the reporting period.

  Bewijs Metered consumption, contractual instrument schedule, residual mix or supplier factor evidence, and the market-based calculation workbook.

  Let op The contractual adjustment is applied to the wrong consumption volume or period, so the result does not reconcile to the electricity ledger.

• Indirect emissions by category

  Sustainability reporting / Supply chain reporting

  A category-by-category split of indirect emissions, with each included category and its amount shown separately.

  Bewijs Scope 3 category workbook, activity data by category, emission factors, and the consolidation file used to build the total.

  Let op Category labels are not aligned to the source workbook, so some emissions are double-counted or left out of the category split.

• Included indirect categories

  Sustainability reporting / ESG governance

  Which indirect emissions categories are included in the reporting set, and which are not, for the period reported.

  Bewijs Scope 3 boundary note, category inclusion matrix, materiality assessment, and reporting checklist.

  Let op A category is omitted from the inclusion list even though it is present in the calculation file, so the reported coverage is incomplete.

• Indirect emissions method

  Sustainability reporting / Technical accounting

  The calculation approach used for indirect emissions, including the main data sources, estimation steps, and any assumptions applied.

  Bewijs Methodology note, calculation model, emission factor library, supplier data hierarchy, and review approvals.

  Let op The estimation method changes between categories or periods without being documented, so the calculation basis does not reconcile across the workbook.

• Indirect emissions total

  Sustainability reporting / Finance control

  The total indirect greenhouse gas emissions for the reporting period, before any offsets or removals, in tonnes of CO2 equivalent.

  Bewijs Consolidated Scope 3 workbook, category totals, source activity data, and final review sign-off.

  Let op Category totals do not roll up to the reported total, so the gross figure does not reconcile to the sum of included indirect emissions.

Hoe u dit voorbereidt

De gegevens opvragen

Request the emissions data pack from the operational carbon owner

Vertaal de disclosure naar een interne bedrijfsvraag — en pas die daarna aan op het taalgebruik van uw organisatie.

What are our gross greenhouse gas emissions for the reporting period, and what boundary, methods, and source data support the figures for direct emissions, purchased energy emissions, and value-chain emissions?

Use your organisation’s own labels first, then map them to the reporting categories. For example, ask for the carbon file, energy and fuel records, supplier emissions inputs, and the method note in the terms your teams already use. This is a training template only; adapt it to your organisation and check the source disclosure before sign-off.

Subject: Request for the emissions data pack for [reporting period]\n\nHi [name/team],\n\nPlease could you share the latest emissions data pack for [reporting period] for the operations and activities you cover?\n\nWe need the underlying file(s) and a short note covering:\n- which parts of the business are included\n- the period covered\n- the source system(s) or workbook(s) used\n- the method or calculation basis\n- the direct emissions split by source\n- the electricity emissions figures using both grid-average and contract-based views, where available\n- the value-chain emissions split by category\n- the categories included in the value-chain view\n- the method used to estimate any value-chain items\n- any exclusions, estimates, or data gaps\n- the supporting evidence or links to it\n\nPlease return the data in the attached response form, using your own internal terms where possible and adding a short mapping note so we can align it to the reporting pack. This is a possible LRA training template only; please adapt it to your organisation and check the source disclosure before sign-off.\n\nThanks,\n[preparer name]

Hi [name/team] — could you send over the latest emissions data pack for [reporting period]? We need the boundary, period, source files, method note, direct emissions split, electricity figures, value-chain category split, categories included, any estimates/gaps, and links to the supporting evidence. Please use your team’s own labels and add a short mapping note. This is a possible LRA training template only; adapt it to your organisation and check the source disclosure before sign-off.

Sectorvoorbeelden

Stel uw disclosure op

Notities die gegevens tot een disclosure maken

LRA-trainingssjablonen — pas ze aan op uw organisatie en controleer de officiële bron vóór goedkeuring.

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Controleren

Controleer bij elke bewering het bewijs

• We set the coverage figure using the group and operational lines we applied in the calculation, and we can show why any entities, sites or activities were left out.

  Risico Assurer checks whether the boundary was chosen consistently, whether exclusions were justified, and whether the same perimeter was used across the figures.

  Te controleren bewijs Boundary memo; consolidation map; list of included and excluded entities/sites; rationale for exclusions; sign-off from the reporting owner.

• We prepared the emissions figure using the measurement approach described in our reporting notes, and we kept the working papers that show how the method was applied.

  Risico Assurer probes whether the method was actually used as described, whether the approach is complete, and whether the narrative matches the calculations.

  Te controleren bewijs Methodology paper; calculation model; source data extracts; internal guidance on the chosen method; reviewer comments and approval trail.

• We tied the reporting period to the same dates used in the published figure, and we can evidence how the cut-off was applied to the underlying data.

  Risico Assurer checks whether the period is correct, whether late or early transactions were handled consistently, and whether the disclosed dates match the source records.

  Te controleren bewijs Reporting calendar; period-end cut-off instructions; data extraction timestamps; ledger or activity records; reconciliation to the published period.

• We used the same year-end window for the disclosed emissions total and for the supporting calculations, and we can show the date range used in each dataset.

  Risico Assurer probes whether the period is internally consistent across systems and whether any data outside the stated window was included or omitted.

  Te controleren bewijs Period definition note; system export dates; inventory workbook; exception log for out-of-period items; management review evidence.

• We broke down the direct emissions figure by source type, and the split is supported by the underlying activity records and conversion steps.

  Risico Assurer checks whether the source split is complete, whether categories are sensible, and whether the totals reconcile back to the headline figure.

  Te controleren bewijs Source-category mapping; activity data; emission factor file; calculation workbook; reconciliation from source lines to total.

• Where we provided extra splits, we used the same underlying total and then allocated it by the relevant business lens we chose for the report.

  Risico Assurer probes whether the extra disaggregation is based on a defensible basis, whether allocations are consistent, and whether the subtotals add up.

  Te controleren bewijs Disaggregation logic; allocation keys; segment or site reports; subsidiary mapping; subtotal-to-total reconciliation.

Waar concepten misgaan

Fouten om te vermijden en waar een oordeel nodig is

De linkerkolom toont wat opstellers fout doen bij het verzamelen; de rechter waar u een oordeel moet vellen en toelichten.

Voorbeelden

Hoe het op de pagina leest

Synthetisch, geschreven door LRA — niet afkomstig uit een bedrijfsrapport en geen tekst uit een standaard.

Kwaliteitsladder

• Basis

  I report 12,400 tCO2e for the year.

• Beter

  I report 12,400 tCO2e for 2025, split across our own operations, purchased energy and the wider value chain, with 3,100 tCO2e from direct sources, 2,400 tCO2e on a location basis, 2,100 tCO2e on a market basis and 6,900 tCO2e from upstream and downstream activities.

• Best

  I report 12,400 tCO2e for 2025 across our own operations, purchased energy and the wider value chain, using our operational boundary, contract-backed electricity data, source-level direct emissions, both electricity calculation bases and category-level estimates for the value chain; the total is higher than last year because we added two previously uncounted supplier categories and expanded site coverage.

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