Carbon-footprint work: from boundaries to the report

Decision and worked example

Example: Two sites' invoices use different energy units, but a spreadsheet treats every number identically. Establish source and unit inventories, then check period, meter and quantity links. Record factor source, year and geographical relevance; expose unresolved data. Fix the calculation version through change records and display its boundary beside results. Define any requested independent verification separately. An offset invoice or consultant spreadsheet is not a verification decision; unresolved unit errors must be corrected before the result is presented.

Records for this purpose

• 1: Define report type, entity, period and source boundary.
• 2: Calculate traceable quantities, units and applicable factors.
• 3: Complete reporting, gaps and requested verification separately.

Conditions and authority limits

GHG Protocol provides the method basis. Calculation advice does not acquire independent decision authority; draft updates are not treated as published mandatory versions without verification.

Kayra service role

Kayra may support scope definition, document preparation and assessment coordination within its contracted role. The programme owner’s rules and the selected body’s current authority, scope and decision responsibilities are checked separately. Preparation does not guarantee certification, mark permission, an audit rating or legal compliance.

Official sources

Checked: 3 October 2026. The example is conditional; it does not describe a customer transaction or approval.

• ghgprotocol.org — corporate-standard
• ghgprotocol.org — scope-2-guidance