CARBON ACCOUNTING & GHG EMISSIONS
Greenhouse Gas (GHG) Emissions Accounting — Scope 1, 2 & 3
Turn factory activity data into a reviewable three-scope inventory. Decisions stay with your team.
AIGreen Plus can scope a practical consultancy engagement for Malaysian manufacturers: establish boundaries, map fuel and energy sources, request value-chain evidence, organise calculations and document review points. Any proposed workbook or digital assistance is a scoping deliverable, not an installed system, live dashboard or assurance opinion.
Human review retainedCurrent-source check is conditionalFictional dashboard concept
See the review dashboard ↓
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This service helps a manufacturer organise a corporate GHG inventory across Scope 1, Scope 2 and relevant Scope 3 categories. The proposed workbook/schema records category, activity or source, selectable unit, numeric activity data, emission factor and factor unit such as kgCO2e/unit, factor source/version/date, reporting period and evidence. Consultants test completeness and assumptions; authorised client reviewers approve boundaries and final figures.
01 / SEE THE REVIEW OUTPUT
Three-Scope Evidence Review Sample
FICTIONAL SAMPLE / one illustrative Malaysian manufacturing reporting period. This screen is a static illustration for discussion, not a connected customer system.
PROPOSED DASHBOARD CONCEPT
FICTIONAL SAMPLE / one illustrative Malaysian manufacturing reporting periodThree-Scope Evidence Review Sample
Illustrative records by scope
Fictional sample values · Bars compare the displayed fictional records: Scope 3 combines its two rows (15 + 6); they do not represent measured emissions or performance.
Unit: records
| Source group | Scope/category | Records listed | Complete evidence | Review note |
|---|---|---|---|---|
| Combustion and process fuel | Scope 1 | 12 | 10 | Two fuel-unit or factor-source checks |
| Purchased electricity and energy | Scope 2 | 9 | 7 | Two meter-period or factor-version checks |
| Purchased goods, freight and waste | Scope 3 categories | 15 | 11 | Four supplier or estimation-basis checks |
| Business travel and leased assets | Scope 3 categories | 6 | 4 | Two boundary or evidence checks |
AI-assisted draft / requires verification
Fictional rows suggest that 42 activity records are listed and 32 have the expected evidence fields. Scope 3 is represented by two source groups. A consultant would request missing support and document assumptions; no emissions total or reduction claim is inferred.
02 / FIVE REVIEW STAGES
Five steps, with an accountable owner.
Evidence, assumptions and open questions move through a human review route. No certification or automatic conclusion is implied.
- 01↓
Set Boundary
Agree entity, sites and periodConfirm organisational and operational boundaries, included facilities, reporting period and intended use with the client.
OWNER / CONTROLConsultant and authorised management reviewer - 02✓
Map Sources
Build the three-scope registerMap fuels, process sources, purchased energy and relevant value-chain categories to owners and evidence requests.
OWNER / CONTROLOperations, EHS and procurement owners - 03≡
Collect Evidence
Request usable activity recordsGather approved invoices, meter readings, fuel logs, supplier data and other records with units, dates and provenance.
OWNER / CONTROLNamed data owners; consultant coordinates - 04◎
Review Calculations
Test units and assumptionsReperform selected lines, check factor source/version and flag estimates, gaps, double-counting risks or boundary questions.
OWNER / CONTROLConsultant; client qualified reviewer approves - 05↗
Handover Decisions
Document basis and next actionsDeliver a reviewable inventory pack, open-issue log and practical next-step roadmap without representing external assurance.
OWNER / CONTROLClient management signoff and appointed advisers
If a check fails: Hold the record for its owner, correct the source and preserve the approved manual fallback.
03 / RESPONSIBILITIES
Organise the work. Keep conclusions with people.
The proposed support can structure records and questions; responsible owners still assess evidence, applicability and decisions.
| Review point | Common starting position | Proposed consultancy support | Responsible reviewer |
|---|---|---|---|
| Boundary and source mapping | Teams reconcile site lists and spreadsheets by email. | Proposed structured register and digital assistance can organise agreed fields. | Authorised reviewers confirm entities, sites, categories and exclusions. |
| Activity-data collection | Owners search invoices, meter records, fuel logs and supplier files. | A proposed request tracker can show missing periods and evidence status. | Data owners validate records; no vehicle, fleet or IoT ingestion is assumed. |
| Factor and calculation checks | Analysts copy factors and recheck units across working papers. | A scoped workbook may standardise units, factor fields and repeatable checks. | Qualified reviewers select or approve factors and resolve estimates. |
| Inventory review pack | Drafts and exceptions are consolidated into a management memo. | Proposed digital assistance can assemble traceable summaries and an issue log. | Management approves disclosures; independent verification, if required, is separate. |
Make the reporting perimeter explicit
Facilitate a documented boundary decision for sites, leases, entities and reporting period before calculations begin.
Give each record an accountable owner
Use a proposed three-scope schema linking activity, unit, period, evidence and responsible data owner.
Make calculation assumptions reviewable
Capture factor source, version, date and factor unit so reviewers can challenge estimates without hidden assumptions.
Prioritise relevant Scope 3 evidence
Screen relevant categories and supplier gaps proportionately; do not imply every category or supplier can be quantified.
04 / HONEST HYPOTHETICAL FIGURES
Show the working behind a planning example.
These figures are modest arithmetic for discussion, not customer evidence, forecasts, emissions claims, payroll promises or guaranteed outcomes.
HYPOTHETICAL WORKED EXAMPLE / NOT CUSTOMER RESULTS
45 → 30 combined labour minutes for the same task.
24 one activity record checked for unit, period, factor and evidence units per month × 15 minutes less per unit.
9 → 4 per 100 checked error-affected administrative accounting entries, not emissions reductions, compliance incidents or product outcomes (5.0 percentage points).
See assumptions and calculations
| Measure | Illustrative calculation | Meaning and limit |
|---|---|---|
| Labour effort | (45 − 30) ÷ 45 × 100 = 33.3% | Same workload and expected review quality; includes ongoing exception checks as scoped. |
| Time capacity | (45 − 30) × 24 ÷ 60 = 6.0 hours | Released time is not payroll savings or guaranteed job reduction. |
| Admin checks | (9 − 4) ÷ 100 = 5.0 percentage points; 55.6% relative | Separate hypothetical like-for-like administrative check using the same 100-entry basis; figures are illustrative, not a benchmark, measured result or guarantee. |
Hypothetical same-workload comparison: one client data owner and consultant review a like-for-like record, including an exception check. The proposed template reduces re-keying and makes fields visible; it does not remove approval or investigation effort.
Scenario figures are illustrative arithmetic, not benchmarks, forecasts, actual customer results or guarantees. Measure a like-for-like pilot with the same definitions before making a claim.
05 / PROPOSED DELIVERY
Agree the evidence and review route before work starts.
Scope and Data Workshop
Agree purpose, reporting period, organisational boundary, sites, material questions and client signoff roles.
What you receiveBoundary decision record and discovery checklistThree-Scope Workbook Design
Draft the proposed schema for Scope 1, Scope 2 and relevant Scope 3 records, including category, activity/source, selectable unit, numeric activity data, emission factor, factor unit, factor source/version/date, period and evidence.
What you receiveAnnotated workbook/schema and source registerEvidence and Calculation Review
Collect approved records, test sample lines, document estimates and identify factor, unit, period and coverage gaps.
What you receiveCalculation working paper, evidence index and exception logManagement Handover
Walk through assumptions, unresolved items, review-ready disclosures and feasible next steps; discuss any optional vehicle, fleet, mapping or IoT integration only as a separate feasibility item.
What you receiveDraft inventory pack and action roadmap for client approval06 / BEFORE YOU INVEST
Inputs, boundaries and ownership should be clear.
These lists are a starting point. Final scope, access, professional responsibility and outputs require written agreement.
What to prepare
- Approved site, entity, lease and organisational-boundary list owned by finance or management
- Fuel, refrigerant, process and company-vehicle activity records with units and periods owned by operations or EHS
- Purchased electricity, heat or cooling invoices and meter records owned by facilities or finance
- Procurement, freight, waste, travel, supplier and other relevant Scope 3 evidence owned by procurement and administration
- Client-approved emission-factor sources, versions, dates and calculation-policy choices owned by the sustainability or finance reviewer
What to agree in writing
- This is scoped consultancy and a proposed workbook/schema, not installed software, a live dashboard or a claimed integration.
- Vehicle/fleet tracking, site mapping, APIs and IoT sensor ingestion are optional feasibility items subject to discovery, permissions, providers and written scope.
- Client owners approve boundaries, factors, estimates and disclosures; AIGreen Plus does not provide certified assurance or make final regulatory, legal or tax determinations.
- Use minimum necessary approved business records, anonymise where practical and agree access, retention, transfer and confidentiality controls in writing.
- Fees, timing, recurring support, factor licences, travel, external verification and any reporting-programme requirements depend on confirmed scope and are quoted separately.
Make activity, units and evidence easy to check.
Scope and category are proposed classification fields. Confirm organisational and operational boundaries first; the same activity must not be counted twice across sources. Scope 3 relevance and calculation methods require screening, not automatic selection.
Direct emissions within the agreed boundary
- Stationary combustion
- Mobile combustion
- Process emissions
- Fugitive emissions / refrigerants
Purchased or acquired energy
- Electricity
- Steam
- Heating
- Cooling
Other value-chain emissions
- Screen the fifteen categories below
- Record the chosen method and estimation basis
- Keep upstream/downstream and lease boundaries consistent
Scope 3 category reference — fifteen categories to screen
- 01Purchased goods and services
- 02Capital goods
- 03Fuel- and energy-related activities (not included in Scope 1 or Scope 2)
- 04Upstream transportation and distribution
- 05Waste generated in operations
- 06Business travel
- 07Employee commuting
- 08Upstream leased assets
- 09Downstream transportation and distribution
- 10Processing of sold products
- 11Use of sold products
- 12End-of-life treatment of sold products
- 13Downstream leased assets
- 14Franchises
- 15Investments
Category names follow GHG Protocol — Scope 3 Calculation Guidance (read 2026-10-22). The official public guidance lists fifteen Scope 3 categories and category-specific calculation methods. The list is a screening reference, not a finding that every category applies to a manufacturer.
| Field group | Example contents / selections | Review check |
|---|---|---|
| Record identity | Site/entity, reporting period, activity owner and source record ID | Keep the agreed boundary and period consistent. |
| Activity/source | Fuel invoice, electricity meter, shipment, supplier record or process record | Identify the evidence and whether the value is measured or estimated. |
| Quantity and selectable unit | Examples: litres, kg, kWh, km, tonne-km or units of product | Choose a unit appropriate to the method; do not interchange units without a documented conversion. |
| Emission factor and factor unit | Numeric factor field; example unit kgCO₂e/kWh or kgCO₂e/litre | No default or approved factor is supplied here. The factor denominator must match the activity unit. |
| Factor provenance | Source, version/year, publication date, geography, gas/GWP basis and method | Qualified reviewers approve applicability, conversion and any licensed factor data. |
| Evidence and reviewer | Document reference, estimation basis, data-quality flag, owner and approval status | Trace each calculation to approved records and retain unresolved exceptions. |
Optional fleet, maps and IoT feasibility
Fleet telematics, route/map services and meter or sensor data may be assessed later. Provider/API rights, devices, calibration, coverage, timestamps, quality, privacy, access security, compatibility and cost need discovery and written agreement. This website does not track vehicles, read sensors or collect live customer data.
This is an educational proposal panel, not a form, upload feature, factor database, live integration or calculated emissions result. Numerical dashboard values elsewhere are fictional; approved source data and qualified review are required for an actual engagement.
Confidence comes from traceable evidence.
Set definitions, boundaries, source ownership and review responsibility before interpreting a result. A qualified responsible person decides whether a finding is applicable.
07 / CLEAR ANSWERS
10 questions. Practical answers.
Clear answers
Frequently asked questions.
Ten practical answers about scope, sources, review and responsible use.
What does the Scope 1, 2 and 3 accounting service actually produce?
It can produce a boundary record, three-scope source register, proposed activity-data workbook/schema, calculation working papers, evidence index, exception log and management handover draft. The exact categories and depth are agreed during discovery; it is not an assured inventory or installed software feature.
What data should a Malaysian factory prepare first?
Start with entity and site lists, reporting period, fuel and refrigerant records, process data, electricity invoices or meters, and relevant procurement, freight, waste, travel and supplier evidence. Each proposed record should carry a category, activity/source, unit, numeric amount, period and supporting document.
Which method or standard will be used?
The engagement can be structured around the GHG Protocol Corporate Standard, its Scope 2 Guidance and Corporate Value Chain (Scope 3) Standard, subject to the organisation’s reporting purpose. Factor choices and any programme-specific method are confirmed with qualified reviewers; this does not provide the full standards or legal advice.
Who signs off the boundary and final emissions figures?
Your authorised management or sustainability reviewer should approve entities, sites, exclusions, factors, estimates and disclosures. Finance, operations, EHS and procurement owners validate their records. AIGreen Plus can facilitate review and document open issues, but it does not replace accountable client approval or an independent verifier.
Is this the same as certification or independent assurance?
No. The service can improve organisation and readiness for a later review, but the GHG Protocol states that it focuses on accounting and reporting rather than verifying inventories. Independent assurance, certification and any verifier appointment are separate decisions with separate scope and requirements.
Are the dashboard numbers and time scenario actual results?
No. Dashboard rows and scenario values are fictional illustrations of how records and administrative checking might be discussed. They are not your emissions, energy use, headcount, payroll savings or performance benchmark. Measure any real effort or inventory change from approved baseline records after the scope is agreed.
How are confidentiality and access handled?
Use approved business records and the minimum necessary data. Access, anonymisation, transfer, retention and permitted users should be agreed in writing with your Malaysian organisation and reviewed by its qualified privacy, security or legal advisers. No compliance outcome or security certification is promised.
Can this work with our existing ERP, utility files or fleet records?
Usually the first step is a controlled export or sample file, not a claimed integration. Existing systems can be assessed for fields, units, period coverage and permissions. APIs, vehicle or fleet tracking, mapping and IoT ingestion remain optional feasibility items subject to provider access and written scope.
How long will the engagement take?
Timing depends on the number of sites, reporting period, data owners, Scope 3 coverage, evidence quality and review availability. We can propose milestones after discovery, but this page does not promise a duration. Delayed invoices, supplier responses or boundary decisions can affect the plan.
What affects the quote and ongoing support boundaries?
Scope, sites, categories, data volume, workshops, travel, factor research, optional system feasibility, external assurance coordination and reporting requirements affect a quote. Recurring refreshes, training and support are separate agreed services. No fixed price, 24/7 support, factor licence or regulatory filing is included without written confirmation.
START WITH ONE CLEAR QUESTION
Discuss this outline ↗Discuss Greenhouse Gas (GHG) Emissions Accounting — Scope 1, 2 & 3
Share a high-level question and the type of evidence involved—not confidential records. We can discuss discovery, scope and a written way to review the work.
08 / SOURCE NOTES
Check the current public material.
These references support an initial discussion only. They do not make AIGreen Plus an accredited or certified verifier.
Public official material — not accreditation.
- GHG Protocol Standards and Guidance
The Corporate Standard provides a corporate-level GHG inventory framework; the Scope 2 Guidance addresses purchased or acquired electricity, steam, heat and cooling; the Scope 3 Calculation Guidance supports value-chain inventory work.
- GHG Protocol Calculation Tools FAQ
Defines Scope 1 as direct emissions, Scope 2 as indirect emissions from purchased electricity, heat or steam, and Scope 3 as other indirect value-chain emissions; also notes tools are complementary and the Protocol does not verify inventories.
These official GHG Protocol pages support the scope definitions, inventory framework and distinction between accounting and verification used here. Applicability, boundaries, factors, categories and reporting requirements must be confirmed for the organisation and reporting period with qualified advisers; this page is not legal or tax advice.
Dashboards and numerical scenarios are fictional planning examples. The services are proposed consultancy scopes, not certification, accreditation, assurance, legal advice, regulatory approval or a promise of emissions, cost, staffing, safety, quality or market outcomes.
