Define the purpose first: an organisational inventory, a product footprint and other reporting needs require different boundaries. Calculation, verification and reduction claims are separate outputs.
Clarify the organisation, product, period and intended use. An organisational inventory addresses company sources; a product footprint follows a defined product and lifecycle. Dividing company totals by units produced does not always create a valid product study. Agree methods, boundaries and verification expectations in writing before starting.
They are important inputs, but boundaries may also require vehicle fuels, refrigerants, purchased materials, transport or other sources. Prepare an inventory and justify inclusion or exclusion. Explain estimates and uncertainty rather than treating unavailable data as zero emissions.
Review organisational boundaries and the base-year recalculation policy. Assess the structural change and comparability. Adding the facility and calling the resulting total increase a deterioration can mislead. Explain boundary changes separately from actual emissions changes.
Keep actual inventory emissions, purchased credits and associated claims separate. Buying a credit does not make source emissions cease to have occurred. Assess the method, boundary and evidence for carbon-neutrality claims separately. ISO 14067 product accounting also excludes offsetting and marketing communication from its scope.
Check programme requirements for independence, impartiality and competence. Preparing an inventory and providing an independent opinion are different services. Distinguish calculation, data review and verification roles in the offer. Accreditation or programme authority claims should have verifiable scope.
Identify affected sources and periods, recalculate and assess significance. Update the report and verification outcome through the appropriate process where necessary. Track earlier uses and explain changes to customers. Correcting only the next report does not resolve the effects of the previous claim.
Share the subject, organisation or product, target market, current evidence and target date. The team can then separate consultancy, official fees, independent evaluation and realistic timing.
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