A data collection sheet for a first greenhouse gas inventory, organised by GHG Protocol scope and the Scope 3 categories most SMEs start with.
Best for: Companies preparing their first carbon footprint or answering a customer's emissions request.
Collect activity data first; emission factors are applied afterwards. Note the source document for each line.
| Scope | Category | Activity data | Unit | Source document | Period | Amount |
|---|---|---|---|---|---|---|
| 1 | Stationary combustion | Natural gas, heating oil used on site | kWh or litres | Fuel invoices | ||
| 1 | Mobile combustion | Fuel for company-owned vehicles | litres | Fuel card statements | ||
| 1 | Fugitive emissions | Refrigerant refills | kg | Service reports | ||
| 2 | Purchased electricity | Electricity consumption | kWh | Electricity invoices | ||
| 2 | Purchased heat | District heating or cooling | kWh | Heating invoices | ||
| 3 | Cat. 1 Purchased goods and services | Spend or quantities by category | EUR or tonnes | Accounts payable ledger | ||
| 3 | Cat. 4 Upstream transportation | Freight by mode and distance | tonne-km or EUR | Freight invoices | ||
| 3 | Cat. 5 Waste | Waste by type and treatment | tonnes | Waste contractor reports | ||
| 3 | Cat. 6 Business travel | Flights, rail, hotel nights | km or EUR | Travel agency report | ||
| 3 | Cat. 7 Employee commuting | Commuting distance by mode | km | Staff survey |
Scope 2 is usually reported both location-based and market-based. Which Scope 3 categories matter depends on your business; screen all fifteen before narrowing down.
Carbon accounting in Certigence (Professional and Enterprise) takes the same activity data and keeps the figures next to your CSRD and ESG profile.