Is carbon reporting required? Request and data conditions

Decision and worked example

Example: A customer asks for an organisational inventory, but the business accepts an offer for one product calculation. First define reporting entity, consolidation approach, period and included sites. Collect fuel, electricity and units consistently and explain missing data and estimation methods. A product study does not automatically satisfy the requested organisational scope. Agree method and verification need in writing before accepting a single-price “compliant with every regulation” promise. The actual request, reporting boundary and proposed deliverable must match.

Records for this purpose

• Written report type and period required by customer or programme.
• Organisational boundary, source list and unit controls.
• Missing-data treatment, factors and independent-verification need.

Conditions and authority limits

GHG Protocol use alone does not confer acceptance under every jurisdiction or sector rule. Verify regulatory claims separately and clarify offers with unspecified boundaries or periods.

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