Keep the activity quantity, unit and source together

A records and cost review should extend beyond a list of invoices. For each source, trace the period, activity quantity, unit, data owner, applied factor and its relevant year and geography. Electricity, fuel and other sources do not necessarily use the same input type. Separate the information needed for a corporate inventory from product life-cycle information. GHG Protocol accounting resources and an independent verification process serve different purposes. Keep unverified assumptions and unresolved gaps explicit in the delivered calculation file.

Correct the unit before interpreting a low total

In a hypothetical spreadsheet, 12 MWh of electricity is entered as 12 kWh. Correct conversion gives 12,000 kWh; no emission factor is chosen here, so no tonnes-of-emissions result is calculated. Record the source document, old and corrected values, affected formula and calculation version. A low reported total is not, by itself, evidence of environmental improvement. Explain why the corrected result changed and whether compared periods use the same accounting boundary. The example is a data-control exercise, not a customer achievement.

Link the budget to data gaps and assessment scope

A complete single-site data file and an incomplete multi-site set require different preparation work. Separate collection, unit/factor checks, missing-data explanations, report writing and any independent verification in the offer. Deliver assumptions, a change log and outstanding actions with the file. Kayra may assist with preparation; consultancy fees do not determine an independent assessment decision. Where verification is requested, check the assessor’s appropriate scope and competence separately. This guidance asserts no unverified QRS or Kayra accreditation and promises no favourable verification statement.

Method references and boundaries

References checked on 3 October 2026. The numerical example demonstrates unit control only, not an emission factor or customer result.