Defensible Scope 1, 2, and 3 Emissions Reporting Built for Assurance, Regulators, and Investors
Most greenhouse gas inventories are built to calculate emissions. Few are built to survive assurance.
If your company is preparing for limited assurance, reasonable assurance, regulatory disclosure, CSRD alignment, state climate disclosure laws, investor scrutiny, or customer emissions reporting requirements, your GHG inventory must be defensible, documented, and audit-ready.
We help companies build greenhouse gas inventories and carbon accounting systems that stand up to external review.
Why Most GHG Inventories Fail Assurance
A typical carbon accounting process focuses on totals. An assurance-ready GHG inventory focuses on evidence, controls, and governance.
Common failure points we see:
Inconsistent organizational boundaries
Undocumented Scope 3 methodologies
Emission factors without citation or justification
Weak internal controls around data collection
No documented assumptions or uncertainty analysis
Poor version control
Lack of data owner accountability
No audit trail linking calculations to source data
When assurance begins, these gaps create risk. Not just reporting risk, but reputational and legal exposure.
An audit-ready greenhouse gas emissions inventory addresses these risks before assurance begins.
Our Approach to Audit-Ready GHG Inventories
We build defensible Scope 1, Scope 2, and Scope 3 emissions inventories aligned with:
GHG Protocol Corporate Standard
GHG Protocol Scope 3 Standard
ISO 14064-1
Limited and reasonable assurance expectations
CSRD and ESRS climate reporting requirements
SEC and state climate disclosure frameworks
Investor-grade climate reporting standards
Our work goes beyond calculation. We design systems that include:
Boundary justification memos
Emission factor registers with documented sources
Category-by-category Scope 3 methodology documentation
Data collection templates with controls
Evidence logs tied to every material emission source
Assumptions and uncertainty documentation
Version-controlled calculation files
Management sign-off protocols
This is carbon accounting built for scrutiny.
What “Audit-Ready” Actually Means
An audit-ready GHG inventory includes:
Clear organizational and operational boundary decisions
Documented alignment with GHG Protocol and ISO 14064
Transparent Scope 3 category selection and exclusions
Traceable activity data tied to invoices, contracts, or system exports
Cited emission factors with rationale for selection
Documented calculation methodology
Internal control documentation
A structured audit trail
Prepared responses to likely assurance sampling requests
When an assurance provider requests evidence, your team should be ready.
No scrambling.
No rebuilding.
No last-minute corrections.
Our Services
1. Audit-Ready GHG Inventory Build
Comprehensive Scope 1, 2, and 3 inventory development designed for assurance.
Includes:
Organizational boundary design
Activity data mapping
Emission factor selection and documentation
Scope 3 category evaluation and methodology development
Calculation model build
Evidence logging structure
Governance and internal controls documentation
Executive summary and board-ready materials
2. Carbon Assurance Readiness Assessment
For companies that already have a greenhouse gas inventory.
We perform a structured gap assessment against assurance expectations and provide a remediation roadmap.
Includes:
Methodology review
Sampling simulation
Documentation gap analysis
Control assessment
Risk flag identification
Corrective action plan
3. Ongoing Carbon Governance and Controls
Quarterly support to maintain audit-ready status.
Includes:
Periodic data quality checks
Scope 3 methodology improvements
Emission factor updates
Regulatory monitoring
Internal control updates
Pre-assurance internal audit simulation
Why Work With Us
You are not hiring a generic sustainability consultant.
You are working with a practitioner with more than 15 years of experience across:
Energy
Food and beverage
Manufacturing
Technology
Logistics
Manufacturing
Apparel
Construction and Real Estate
Dairy
We have built:
End-to-end materiality assessments
Science-based target submissions
Decarbonization strategies
GHG inventories across multiple sectors
Carbon accounting systems aligned with GHG Protocol and ISO standards
Audit-ready documentation frameworks
We understand both technical methodology and operational reality. We design carbon systems that work in the real world.
Frequently Asked Questions
What is the difference between carbon accounting and an audit-ready GHG inventory?
Carbon accounting focuses on emissions calculation. An audit-ready GHG inventory also includes governance, documentation, controls, and defensibility aligned with assurance expectations.
Do we need limited assurance or reasonable assurance preparation?
Preparation depends on regulatory and investor requirements. We assess your exposure and align documentation accordingly.
Can you improve an existing Scope 3 inventory?
Yes. Many companies begin with spend-based methodologies. We help transition toward activity-based data, supplier-specific data and improve defensibility.
Are you aligned with GHG Protocol and ISO 14064?
Yes. All work aligns with recognized greenhouse gas accounting standards.
Do you support CSRD and California regulatory reporting?
Yes. We design systems that integrate with broader climate and sustainability disclosure requirements.
If your company is preparing for greenhouse gas assurance, regulatory disclosure, or investor scrutiny, now is the time to strengthen your carbon accounting system.
Schedule a Carbon Readiness Consultation.
We will evaluate:
Your current GHG inventory maturity
Your assurance exposure
Your Scope 3 defensibility
Your documentation gaps
Your internal controls
Let’s outline a path to audit-ready reporting.