What this is
What is a greenhouse gas inventory?
What is a greenhouse gas inventory?
A structured account of the emissions an organisation is responsible for, split into scope 1 (direct, owned or controlled sources), scope 2 (indirect, purchased electricity, heat or steam) and scope 3 (indirect, the value chain). It states the method, boundary and data quality behind the figures, so the total can be compared year on year and checked by someone else.
Who owns a greenhouse gas inventory?
The environment lead, because they can reconcile utility invoices, meter readings and refrigerant records into one figure. It depends on data held by finance, engineering and procurement, so ownership without those relationships produces a figure that is technically complete and practically unreliable.
How is scope 2 different from scope 1 and 3?
Scope 2 covers electricity, heat, steam or cooling the organisation buys rather than generates, reported two ways: location-based, using the grid average factor, and market-based, using the factor for what was actually contracted, including any renewable supply. Neither figure replaces the other.
Scope
When is a greenhouse gas inventory required?
The inventory is the whole-organisation roll-up. Its most common misuse is standing in as the source record for consumption or refrigerant data, when it should draw on those records rather than replace them.
Use this template when
- The annual roll-up of scope 1, 2 and available scope 3 emissions is being compiled
- A customer or certification body has asked for a total figure with a stated method and boundary
- A base year is being set, or an existing one needs restating after a material change
- A reduction target is tracked and the current-year figure compared against it
- Site-level totals are consolidated into a group figure, or vice versa
Do not use it for
- Air Emissions Log, which records emissions from permitted sources with operating hours and control status, feeding into but not replacing the scope 1 total
- Refrigerant Leak Record, the source record for refrigerant losses the inventory should draw a total from, not re-derive
- Energy Consumption Log, which holds the metered or invoiced consumption data behind the inventory's scope 1 and 2 figures
- Scope 3 Data Collection Record, where individual value-chain categories are gathered before being rolled into the scope 3 total
- Site-level compliance questions about permit limits or discharge consents, which belong to their own permit records
Compliance mapping
Which GHG Protocol requirements does this satisfy?
The GHG Protocol supplies the accounting method almost every inventory is built on; ISO 14064-1 supplies the standard it can be verified against. Defensibility rests on the boundary, method and data quality being stated, not assumed.
| Clause | Requirement | Where it lands |
|---|---|---|
| GHG Protocol ch.4 | Organisational boundary set using an equity share or control approach, applied consistently across sites | Header |
| GHG Protocol ch.5 | Operational boundary drawn to classify emissions as scope 1, 2 or 3, avoiding double counting | Scope one, direct |
| GHG Protocol Scope 2 Guidance | Scope 2 reported using both location-based and market-based methods | Scope two, purchased energy |
| GHG Protocol Scope 3 Standard | Scope 3 categories individually identified and screened for relevance before inclusion or exclusion | Scope three, value chain |
| GHG Protocol ch.6 | Base year set and recalculated when a structural or acquisition-related change would distort the trend | Intensity and quality |
| ISO 14064-1 cl.9 | GHG report to include method, boundary, data quality and exclusions, sufficient for third-party assessment | Intensity and quality |
| ISO 14064-1 cl.4 | Inventory to meet the principles of relevance, completeness, consistency, transparency and accuracy | Intensity and quality |
What it does not cover
- Air Emissions Log, which records emissions from permitted sources against operating hours and control status, not a totalled scope 1 figure.
- Refrigerant Leak Record, the source record for individual loss events, rather than the rolled-up CO2 equivalent figure.
- Energy Consumption Log, which holds the metered consumption by source and area this inventory's totals are calculated from.
- Scope 3 Data Collection Record, where individual value-chain categories such as purchased goods are actually gathered.
- Environmental Permit Register or Permit Condition Compliance Log, which track permit obligations, not an accounted total.
Global
Greenhouse Gas Inventory requirements by country
The duty to measure is close to universal in practice, driven as much by customer demand as by regulation. What differs is whether a total has to be reported publicly, and under which method.
EPA Greenhouse Gas Reporting Program; SEC climate-related disclosure rules where applicable
No universal inventory mandate; reporting is triggered by facility emission thresholds or public-company disclosure rules.
A company below EPA thresholds and outside SEC scope can still face an inventory requirement from a customer contract or lender covenant.
Streamlined Energy and Carbon Reporting (SECR); Companies Act 2006 strategic report requirements
Large companies and LLPs must report UK energy use and associated emissions in their annual report.
SECR expects a stated methodology and intensity ratio, pushing the same base-year and data-quality discipline this template records.
GHG Protocol Corporate Standard; ISO 14064-1:2018
The GHG Protocol is the de facto method almost every inventory follows; ISO 14064-1 is used when it is externally verified.
Certification bodies check against ISO 14064-1's boundary, quantification and reporting requirements, regardless of what triggered the inventory.
How to complete it
How to complete a greenhouse gas inventory, step by step
The template prompts for numbers by scope. It does not prompt for the judgement calls deciding whether those numbers can be trusted, compared year on year, or shown to a customer.
A market-based figure that falls because of a renewable electricity contract, with no location-based figure alongside it, tells a customer the grid got cleaner when it did not. The gap between the two shows how much of the improvement is contractual rather than physical.
On sites with significant refrigeration, refrigerant loss can be the largest single scope 1 component, and the easiest to under-report since it is intermittent and depends on leak detection rather than continuous metering. Where site guidance flags refrigerant as usually dominant, treat it with the same rigour as fuel consumption.
A trend claim is only as good as the base year it is measured against. If it was never formally set, or was set but not restated after a closure or acquisition changed what the organisation comprises, any percentage change quoted against it is not comparing like with like.
Marking scope 3 as included without stating which categories, or including only the ones with tidy data, produces a total that reads as complete and is not. State the categories assessed, because the ones left out are usually where the largest numbers live.
What auditors find
Most common greenhouse gas inventory findings
The inventory nearly always exists in some form. The findings concern whether its boundary, method and data quality withstand a customer or auditor asking where a figure came from.
| Finding | Clause | What fixes it |
|---|---|---|
| Scope 2 reported using only one of location-based or market-based methods. | GHG Protocol Scope 2 Guidance | Report both figures side by side; explain the gap where a renewable contract exists. |
| Scope 3 marked as assessed with no record of which categories were included. | GHG Protocol Scope 3 Standard | List the categories screened and the reason any material one was excluded. |
| Base year not set, or not restated after a material structural change. | GHG Protocol ch.6 | Fix a base year; define the recalculation policy for acquisitions and closures. |
| Refrigerant losses estimated or omitted on a site where refrigeration is a major process. | ISO 14064-1 cl.4 | Reconcile refrigerant loss against site leak and top-up records before totalling scope 1. |
| Falling intensity trend reported to customers without stating the underlying data quality. | ISO 14064-1 cl.9 | State data quality alongside every trend figure shown outside the environment function. |
| Total reported externally with no verification and no stated intention to seek it. | ISO 14064-1 cl.9 | Decide and record whether the figure is meant to withstand external verification. |
Case in point
Case in point: the trend that was measuring the wrong thing
A dairy processor reported a falling emissions intensity for three consecutive years, presented in its customer sustainability pack as evidence of a decarbonisation programme working. The figure was correct as calculated: emissions per tonne of product had genuinely dropped each year on the numbers submitted.
A customer's sustainability team asked for the data quality behind the figure during a supplier audit. All three years were marked extrapolated for refrigerant losses, which on a dairy site typically dominate scope 1, and the extrapolation method had been revised twice to a more conservative model. The apparent trend was almost entirely the revised model producing a lower estimate each time, not a lower actual loss; top-up volumes, reconciled separately by maintenance, had not changed materially across the three years.
The template
The template, field by field
The form exactly as it installs. Every field, option, score and conditional rule is editable, and the links to other templates come with it.
6 sections
- Reference
- ENV-025
- Archetype
- Record
- Record ID
- GHG-2026-000
- Scoring
- Total emissions
- Direction
- High is bad
- Singleton
- No
- Basis
- GHG Protocol, ISO 14064
- Links
- Links Site, Energy records
- Tags
- Environment, Carbon
- Sections
- 6
- Fields
- 49
- Follow up fields
- 3
- Repeating sections
- 0
- Links out
- 4
Header
10 fieldsInventory ID*
Auto sequence. Format GHG-2026-000.
The record's own ID. Other templates point at this value.
Status*
Drives who this goes to next.
- Planned2 pts
- In progress2 pts
- Complete3 pts
- Deferred0 pts
- Open0 pts
- Closed3 pts
- Overdue0 pts
Date and Time*
Completed By*
Site*
Site ID*
Format SITE-000.
Links to FDN-001 Site ID
Reporting Year*
Standard Applied*
GHG Protocol, ISO 14064 or a customer specific method.
Verified Externally*
- Yes3 pts
- No1 pt
Refrigerant Usually Dominates
On a meat or dairy site, refrigerant loss and process energy typically outweigh everything else in scope one. Get those two right before refining anything else.
Scope one, direct
8 fieldsNatural Gas Consumption
Fuel Oil Consumption
Vehicle Fuel
Refrigerant Losses*
Refrigerant CO2 Equivalent*
Percent Of Scope One From Refrigerant
Scope One Total*
Versus Last Year*
- Lower3 pts
- Similar2 pts
- Higher0 pts
Scope two, purchased energy
6 fieldsElectricity Consumption*
Emission Factor Used
Location Based Total*
Renewable Supply Contracted*
- Yes3 pts
- Partly2 pts
- No0 pts
Market Based Total
Purchased Heat Or Steam
Scope three, value chain
6 fieldsScope Three Categories Assessed*
Purchased Goods Included*
For a food site, raw material is usually the overwhelming majority of the total footprint.
- Yes3 pts
- Partly1 pt
- No0 pts
Transport And Distribution Included*
- Yes3 pts
- Partly1 pt
- No0 pts
Waste Included
- Yes3 pts
- No1 pt
Business Travel And Commuting Included
- Yes3 pts
- No1 pt
Scope Three Total
Related records
2 fieldsEmissions Log ID
Consumption data behind the inventory.
Links to ENV-022 Log ID
Refrigerant Record ID
Refrigerant losses included in the inventory.
Links to ENV-024 Record ID
Intensity and quality
17 fieldsTotal Emissions*
Per Tonne Of Product*
Intensity Trend*
- Improving3 pts
- Stable2 pts
- Worsening0 pts
Data Quality*
Metered actual is strongest. Estimated and extrapolated data undermines any target built on it.
- Metered actual4 pts
- Invoiced actual3 pts
- Estimated1 pt
- Extrapolated0 pts
Estimation Used*
- None3 pts
- Minimal2 pts
- Extensive0 pts
Base Year Set*
- Yes3 pts
- No0 pts
Reduction Target Set*
- Yes3 pts
- No0 pts
On Track Against Target*
- Yes3 pts
- Behind1 pt
- No0 pts
Reported To Customers
Action Required*
Raise the action record, then enter its reference here.
- No2 pts
- Yes0 pts
Priority
- High0 pts
- Medium1 pt
- Low3 pts
CAPA ID
Format CAPA-2026-00000.
Links to FDN-014 CAPA ID
Action Owner
Environmental Lead*
Signature*
Site Manager*
Second Signature*
ENV-025 · record IDs look like GHG-2026-000 · Links Site, Energy records
Open in KnowellaRun it with agents
From a document you fill in to a programme that runs itself
The inventory is a calculation. What fails is the reconciliation behind it: refrigerant data held by maintenance, consumption data held by finance, and a disclosure deadline arriving before either is ready.
Holds the inventory against the consumption, refrigerant and site records it depends on, and flags a scope total with no reconciled source.
Supplies refrigerant loss and top-up data from equipment records so scope 1 does not rely on an annual estimate.
Tracks which customer or regulatory disclosure each year's inventory feeds, and whether data quality meets what it requires.
Coordinates the crew, rolls completion and exceptions into one view, and holds every write for your approval before it touches a record.
This template lives in KnowEnviro — environment and energy. Aspects, permits, waste, emissions, spills and sustainability reporting.
Meet KnowEnviro→Glossary
Greenhouse Gas Inventory definitions and key terms
- Scope 1
- Direct emissions from sources the organisation owns or controls: combustion, process emissions and fugitive losses such as refrigerant.
- Scope 2
- Indirect emissions from purchased electricity, heat, steam or cooling, reported both location-based and market-based.
- Scope 3
- All other indirect value-chain emissions, from purchased goods and transport to waste and business travel, organised into fifteen categories.
- Base year
- The fixed reference year an inventory's trend is measured against, restated when a structural change would distort the comparison.
- Emission factor
- The figure used to convert a quantity of activity into an equivalent mass of greenhouse gas.
FAQ
Frequently asked questions about greenhouse gas inventory
Does scope 3 have to be included in a greenhouse gas inventory?+
Not under the GHG Protocol's Corporate Standard, which treats scope 1 and 2 as mandatory and scope 3 as optional but recommended where material. Customer requests are increasingly making scope 3 a commercial requirement, and a partial figure must state which categories are covered.
Why does scope 2 need reporting two ways?+
Location-based uses the grid average and shows what was physically generated to serve the load; market-based uses the supplier's contracted mix, including any renewable supply. A renewable contract can move the market-based figure to near zero while location-based is unchanged, and reporting only one hides that difference.
What counts as scope 1 versus scope 2?+
Scope 1 is emissions from sources the organisation owns or controls directly: boilers, vehicles, combustion, and fugitive losses like refrigerant. Scope 2 is from energy purchased and consumed on site, principally electricity. The distinction is ownership and control of the source, not physical location.
How is a base year chosen and when does it get restated?+
Usually the earliest year with reliable data, chosen once and used as the fixed comparator. It is recalculated when a structural change, an acquisition, divestment or major process change, would otherwise make it represent an organisation that no longer exists in the same form.
Does the inventory need external verification?+
Not by default, but any figure reported outside the organisation carries more weight if it can withstand independent scrutiny. ISO 14064-1 supports that verification, and an inventory built with its principles in mind is far cheaper to verify later than one reconstructed for the purpose.
Why does refrigerant matter so much for scope 1?+
On sites with significant refrigeration, refrigerant loss is frequently the largest single scope 1 source once converted to carbon dioxide equivalent, since common refrigerants have global warming potentials thousands of times that of carbon dioxide. A small leak can outweigh a year of vehicle fuel.
Keep going
Related templates and programmes
Industries this is written for
Programmes this belongs to
Used together in Environmental Management
Legal and Other Requirements Register
Lists every law, regulation, permit and commitment that applies to your operation
Compliance Evaluation Record
Records the periodic evaluation of whether you actually comply with each obligation
Waste Stream Register
Lists every waste stream produced on site, with its classification, container and disposal route
Waste Transfer Record
Records waste leaving site, including type, quantity, carrier and destination
Hazardous Waste Record
Records generation, storage and disposal of hazardous waste
Waste Area Inspection
Checks waste storage areas for correct segregation, labelling, containment and housekeeping
More in Emissions
Air Emissions Log
Records emissions from permitted sources, including operating hours and control equipment status
Stack Test Record
Records measured emissions from a stack against permit limits
Refrigerant Leak Record
Records refrigerant loss from cooling and freezing systems
Emissions Permit Compliance Review
Checks that every condition of an air permit is being met
Written and reviewed by
Siddarth Singh
Founder & Chief Executive Officer, Knowella
Certified Safety Professional and industrial and systems engineer with more than a decade inside food supply chain, freight and manufacturing operations. This page was written against the current text of the standards it cites, not against secondary summaries of them.
- Certified Safety Professional (CSP), Board of Certified Safety Professionals
- MBA, University of Chicago Booth School of Business
- MS and BS, The Ohio State University, Industrial and Systems Engineering
- Six Sigma Black Belt
Sources and last review. Reviewed 16 August 2026 against:
- GHG Protocol Corporate Accounting and Reporting Standard
- GHG Protocol Scope 2 Guidance (2015)
- GHG Protocol Corporate Value Chain (Scope 3) Standard
- ISO 14064-1:2018 — organization-level GHG quantification and reporting
This page is general guidance, not legal advice. Confirm requirements with your jurisdiction’s regulator.