GHG accounting: corporate inventories, Scope 3 and product carbon footprints

A complete, well-documented greenhouse gas (GHG) inventory shows where your emissions come from, what drives them and where the reduction opportunities lie. It is also the evidence behind your BRSR and CDP disclosures, science-based targets and the emissions data your customers ask for.

VPA India prepares GHG inventories and product carbon footprints to the GHG Protocol and ISO standards, with the documentation a verifier will expect. Where you already have an inventory, we can review it against the standards and your verifier's expectations, and improve it rather than start again.

What we do

Corporate GHG inventory (Scope 1 and 2). Following the GHG Protocol Corporate Standard and ISO 14064-1, we set the organisational and operational boundaries, identify every emission source, and calculate your direct emissions (Scope 1) and the emissions from purchased electricity, steam, heat and cooling (Scope 2, location-based and market-based).
Scope 3 value chain emissions. Using the GHG Protocol Scope 3 Standard, we screen all 15 Scope 3 categories, focus effort on those that matter most for your business, and work with your suppliers to replace estimates with their own data over time. Purchased goods and services, transport and the use of sold products are often the largest categories, so that is usually where we start.
Product carbon footprint. To ISO 14067 and the GHG Protocol Product Standard, we calculate the footprint of a product per unit, cradle-to-gate or cradle-to-grave, for customer requests, tenders, product decisions and low-carbon product claims.
Base year and recalculation. We set a base year and a recalculation policy, so that progress stays comparable when your business grows, merges or changes.
Verification readiness. We prepare your inventory and evidence for third-party verification to ISO 14064-3.

How we calculate

At its simplest, emissions equal activity data multiplied by an emission factor; the care lies in the data. We use activity data from your operations and suppliers, and choose emission factors in a fixed order of preference: site-specific data first, then recognised sources such as the IPCC Emission Factor Database and, for Indian grid electricity, the Central Electricity Authority's CO₂ Baseline Database. We use the global warming potentials from the IPCC's Sixth Assessment Report (AR6) unless a programme requires otherwise. For Scope 2 we report both location-based and market-based results; renewable electricity counts in the market-based figure only when it is backed by valid contractual instruments, such as renewable energy certificates. We also score data quality and show where better data would change the result most. Every factor and assumption is recorded, so that the results can be checked and repeated.

Where to start

If this is your first inventory, start with Scope 1 and 2 for your main sites and a Scope 3 screening. That gives you a reliable baseline quickly and shows where to focus next year's effort.

What you receive

A GHG inventory report with Scope 1, 2 and 3 results by source and site
A calculation workbook listing data sources, factors and assumptions
An inventory management plan covering boundaries, base year, data owners and controls
A Scope 3 supplier engagement plan
A verification-ready evidence file

Who we work with

Manufacturers, exporters and service companies preparing BRSR, CDP or customer data; companies setting science-based targets; and plants preparing for CCTS compliance or CBAM data requests, where the same measurements support both.

Frequently asked questions

What are Scope 1, 2 and 3 emissions?

Scope 1 covers direct emissions from sources you own or control, such as fuel burnt in boilers, furnaces and vehicles. Scope 2 covers emissions from the electricity, steam, heat or cooling you buy. Scope 3 covers all other indirect emissions in your value chain, from purchased goods and transport to the use and disposal of your products.

Should we use the GHG Protocol or ISO 14064-1?

Both are widely recognised and closely aligned. We usually prepare inventories that meet both, so that the same results serve BRSR, CDP, the SBTi and verification.

Can we use an online carbon footprint calculator instead?

A calculator gives a rough estimate. We calculate footprints from your own data, so the results reflect your operations and can be verified. If you need a first estimate quickly, we can start with a screening and refine it later.

Can you help us get Scope 3 data from suppliers?

Yes. We prepare simple data requests, prioritise the suppliers that matter most, and explain to them what is needed and why. Where supplier data is not yet available, we use recognised estimates and mark them for replacement.

Product Life Cycle Assessment study · CBAM · Science Based Targets initiative (SBTi) · CDP · ESG (GRI, IFRS S1/S2, BRSR)

Talk to us: WhatsApp +91 8905541120 · Call +91 8905541120 · inquiries@decarbonisation.expert · Send an enquiry (form)