ACCOUNTING FRAMEWORK

Insta Ready · GHG Protocol

GHG Emissions · Scopes 1, 2 and 3

Prepare a greenhouse gas inventory with clear boundaries, activity data and calculation evidence.

STEP 1 / PROGRAMME PREPARATION

What you will prepare.

Who it is for: Organizations measuring their own and value chain emissions.

  1. Define organizational boundary, reporting year and consolidation approach.
  2. Map Scope 1 direct emissions from owned or controlled sources.
  3. Map Scope 2 purchased electricity, steam, heating and cooling.
  4. Screen relevant Scope 3 value chain categories and document exclusions.
  5. Record factors, methods, data quality, recalculation policy and review.

Each programme has its own saved case, evidence and 5P notes. No combined 5P diagnostic is required to begin. Preparation does not award certification, verification or regulatory approval.