


An emissions inventory is an accounting system, and it fails for accounting reasons: unclear boundaries, inconsistent factors, undocumented estimates, and a spreadsheet that only one person understands. Assurance providers find these in the first afternoon.
We fix the organizational boundary first — operational control, financial control or equity share — and apply it consistently across every entity, including joint ventures and leased assets. A boundary that shifts between years makes a trend line meaningless and a target unverifiable.
The base year is chosen with recalculation triggers written down in advance: what level of acquisition, divestment or methodology change forces a restatement. Deciding that after an acquisition is how a company ends up appearing to hit a target it did not hit.
For most of our clients, nine tenths of the footprint sits outside their own operations. Spend-based estimation gets you a first number quickly and then stops being useful, because reducing emissions no longer reduces the reported figure.
The point of Scope 3 is not the number. It is knowing which twenty suppliers to call.
We leave behind a documented methodology, a factor library with versions and sources, and a calculation workbook or platform configuration that a new hire can run. Every figure traces to a source document. Where an estimate is unavoidable, the method and its uncertainty are written into the inventory rather than into someone’s memory.
That documentation is what turns an annual scramble into a quarterly process, and what makes limited or reasonable assurance affordable when your disclosure regime starts requiring it.
