Decide what the report describes before collecting data

The first choice is whether the assignment concerns an annual organisational inventory, a product life cycle or an emission-reduction project. These are different accounting objects; GHG Protocol provides separate resources for them. Define the reporting entity, period, sites, consolidation approach and included sources for an organisational study. A product study requires its own product and life-cycle boundary. A calculation report, an independent verification statement and a carbon-neutrality claim are separate outputs. Producing one does not automatically establish either of the others.

A shared meter exposes an unresolved boundary

Imagine a business renting one floor while the electricity invoice covers the entire building. Charging the entire invoice to that business or selecting an unexplained percentage can both distort the inventory. First agree the accounting boundary and data owner, then evaluate submetering, a documented allocation method or the treatment of missing data. The report should show what the original source measures and why the allocation was used. This is a hypothetical planning case, not a local customer result. A city name is not an accounting boundary rule.

Keep preparation and independent assessment separate

Kayra can support data mapping, a calculation file and report preparation within a consultancy scope. If independent verification is needed, specify the method, boundary, assessor and expected statement separately; ISO 14064-3 addresses that assessment subject. Preparing the calculation does not guarantee a favourable independent decision. Unpublished drafts should not be treated as automatic replacements for the selected applicable method. Plan data collection, calculation, correction and any assessment as distinct tasks. Reduction proposals or purchased offsets do not themselves repair an incomplete inventory.

Method references and boundaries

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