Carbon-footprint questions: inventory, product and verification

Decision and worked example

Example: A business wants its annual electricity calculation to prove its product footprint and carbon neutrality. Separate organisational and product-study boundaries; electricity alone does not represent every source. Identify reporting period, sites, sources and calculation method. Record factor year and geographical relevance. An offset purchase cannot repair an incomplete inventory boundary. Distinguish the calculation preparer from an independent verifier, and do not expand a result beyond the work actually performed. The report and proposed claim need matching evidence.

Questions and answers

Conditions and authority limits

GHG Protocol sources address organisational inventories and Scope 2 accounting. A draft update is not automatically a mandatory replacement, and an inventory is not a neutrality claim.

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