Carbon footprint: required data and supporting records
For a corporate inventory, record the legal entity, sites, reporting period and boundary decision alongside fuel, purchased-energy and relevant value-chain records.
Use a source register rather than a generic document bundle
For a corporate inventory, record the legal entity, sites, reporting period and boundary decision alongside fuel, purchased-energy and relevant value-chain records. Each activity entry needs a quantity, unit, source document, data owner and calculation treatment. Product studies additionally need the defined product, production inputs and life-cycle information required by their boundary. Keep factor references and versions with the calculation so a reviewer can understand which data actually produced each result.
A transport invoice may not contain the needed activity data
In a hypothetical logistics entry, an invoice shows only a payment total. It does not necessarily establish transported mass, distance, vehicle type or the appropriate calculation method. Ask the transport operator for the available activity records and distinguish measured information from assumptions. Check whether outbound and inbound journeys overlap with another entry. If usable evidence cannot be obtained, document the permitted treatment and limitation rather than inventing kilometres or applying an arbitrary factor to a currency total.
Protect provenance and confidential information
Retain originals and a controlled copy of the calculation, with changes and unresolved gaps recorded. Supplier data should be shared only with appropriate permission and through the agreed channel. A list of certificates is not a substitute for activity evidence. Before external assessment, establish how the assessor can inspect necessary records without exposing unrelated confidential material. Kayra can assist with a data plan and completeness review; the organisation remains responsible for providing accurate and authorised records.
Preparation support and its limits
Kayra can support boundary definition, data mapping, calculation review and report preparation within an agreed consultancy scope. The organisation supplies and approves its underlying information. Independent assessment, programme acceptance and official decisions remain separate. These worked examples are hypothetical, not local customer events. No QRS or Kayra verification accreditation, fixed fee, guaranteed conclusion or universal legal obligation is asserted here.
Primary method sources and application limits
Updated: 3 October 2026. Use the authorised text of the selected published method and identify any additional reporting-programme requirements. If independent assurance is required, check the assessor’s actual activity and scope through the relevant official register before commissioning the work.
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