Manufacturers building a first emissions baseline
Build a traceable Scope 1, Scope 2, and material Scope 3 inventory from the records you already hold.
GHG ACCOUNTING
An emissions inventory that survives an auditor's first question.
CBAM declarations, BRSR disclosures, and buyer questionnaires all trace back to the same number: your Scope 1, 2, and 3 emissions. If that number is not built from real activity data, everything downstream inherits the weakness.
Who this service is for
Corporate groups consolidating facility data
Bring facility-level emissions data into a consistent group reporting process.
Exporters answering customer carbon-data requests
Provide documented greenhouse-gas calculations in the format customers can review and use.
Listed companies preparing environmental disclosures
Prepare reliable environmental data for BRSR, annual reports, and other corporate disclosures.
01
Why estimation fails downstream
An inventory based mainly on averages and undocumented estimates may look complete but becomes difficult to explain when a customer, assessor, or verifier asks for source records. A useful inventory traces material figures to bills, meter readings, production records, calculation methods, and named data owners.
This matters commercially as well as for disclosure. Consistent facility data supports product calculations, customer questionnaires, target-setting, and regulatory work without creating a different emissions number for every audience.
02
How we build the inventory
We set the organisational and operational boundary first, which facilities, which processes, which gases. Scope 1 covers combustion and process emissions on site. Scope 2 covers purchased electricity and steam, calculated against grid or supplier-specific factors. Scope 3 covers the value chain: purchased materials, transport, waste, and use of sold products, scoped to the categories material to your sector.
Activity data comes from your records, fuel consumption, electricity bills, production volumes, logistics data, matched to emission factors appropriate to your process and geography, not generic global averages where a better factor exists. Every figure in the final inventory traces back to a source document.
03
What you get
A documented inventory with methodology notes, data sources, and boundary definitions, structured so it can feed directly into a CBAM declaration, a BRSR disclosure, an EcoVadis submission, or a buyer questionnaire without being rebuilt each time.
What you receive
Clear outputs your team can use
- 01Defined organisational and operational boundaries
- 02Scope 1 and 2 calculations with source references
- 03Material Scope 3 screening and calculations
- 04Data-gap and evidence register
- 05Calculation workbook and methodology note
- 06Repeatable reporting-period data template
How the engagement works
A practical, evidence-led process
- 01
Set boundaries
Confirm entities, facilities, reporting period, sources, gases, and intended use of the inventory.
- 02
Collect and test data
Map fuel, electricity, process, refrigerant, transport, purchasing, and other relevant records to responsible owners.
- 03
Calculate and review
Apply documented factors and methods, reconcile material movements, and record assumptions and exclusions.
- 04
Hand over the system
Deliver the inventory, evidence trail, gap plan, and templates for the next reporting cycle.
Prepare for what is next
Carbon data is becoming commercial infrastructure
Regulators, large listed companies, and multinational buyers increasingly request traceable emissions information. A maintained inventory lets a company answer several requests from one controlled dataset instead of rebuilding figures for every questionnaire.
Standards and frameworks
Work grounded in recognised guidance
- GHG Protocol Corporate Standard
- GHG Protocol Scope 2 Guidance
- GHG Protocol Corporate Value Chain (Scope 3) Standard
- ISO 14064-1 where applicable
Questions businesses ask
Frequently asked questions
What is the difference between Scope 1, 2, and 3 emissions?
Scope 1 covers direct emissions from sources a company owns or controls, such as fuel combustion on site. Scope 2 covers emissions from purchased electricity, steam, or heat. Scope 3 covers all other emissions in the value chain, including purchased materials, transport, and the use of sold products, typically the largest and hardest category to measure for manufacturers.
Which protocol does Prakrti use for GHG accounting?
Inventories are built to recognised standards such as the GHG Protocol Corporate Standard and ISO 14064, selected based on which disclosure or declaration the inventory needs to feed, CBAM, BRSR, or a buyer-specific format.
How long does a GHG inventory take to build?
Timeline depends on data availability and facility count. A single-site inventory with organised utility and production records can move faster than a multi-site group with fragmented data; the majority of the time on most engagements goes into locating and validating source data, not calculation.
Can a small manufacturer with no prior emissions data start a GHG inventory?
Yes. Most manufacturers start with no formal inventory. The process begins with existing records, electricity bills, fuel purchase invoices, production logs, rather than requiring new instrumentation before work can start.
Does a GHG inventory expire?
It needs to be updated each reporting period as activity data changes, and revisited when production processes, fuel mix, or facility boundaries change materially.
Next step
Build an inventory that holds up
Send us your facility details and current data situation. We will tell you what is missing before you find out from an auditor.
Start your inventory