Inventory data

This section outlines various methods to estimate Scope 1 emissions from fuel use in company-controlled passenger vehicles. While each method comes with mandatory fields for minimum data requirements, users are encouraged to provide additional optional fields (like Department, Supporting Docs, Fuel Density, etc.).

? Note: Each method lists minimum mandatory fields, but additional fields such as Department, Supporting Docs, Fuel Density, Heating Value, and Utilizing Machinery may be used for classification, audit trail, or advanced conversions.

1.1 Fuels for Stationary Combustion

What is Fuels for stationary combustion?

Direct Scope 1 emissions from fuel combustion in fixed equipment such as boilers, generators, furnaces, and turbines used in organizational facilities. Battery/electric operated equipment and emissions from mobile equipment(vehicles) are excluded.

Methodologies & Mandatory Fields

Method	Mandatory form fields (minimum)

Method	Mandatory form fields (minimum)
Average-data method - uses industry average Emission Factor.	Date Range, Fuel Name, Quantity of Fuel
Supplier-specific - uses supplier Emission Factor	Date Range, Fuel Name, Quantity of Fuel, Vendor Name
Spend-based – uses purchase amount and EEIO EF.	Date Range, Fuel Name, Purchase Amount,

Form-Field Cheat-Sheet

Field	Why it’s needed	Typical data source
Date Range	Reporting period	Fuel logs, invoice dates
Fuel Name	Determines what emission factor is used	Fuel receipts
Quantity of Fuel	Required for fuel-based methods	Pump slips, invoices
Purchase Amount & Currency	Required for spend based method	Fuel receipts, Invoices
Vendor Name	Required for supplier Emission Factor	Purchase records

1.2 Fuels for Mobile Combustion – Passenger Vehicles

What is Fuels for stationary combustion?

Direct Scope 1 emissions from company-owned or -controlled passenger cars, vans, motorbikes, etc.
Note: Battery-electric and leased vehicles fall under Scope 3.

Methodologies & Mandatory Fields

Method	Mandatory form fields (minimum)
Distance-based – uses distance based average emission factor for the vehicle class.	Date Range, Vehicle Category & Type, Fuel Type, Distance Travelled
Spend-based – use fuel spend and an EEIO factor.	Date Range, Vehicle Category & Type, Fuel Type, Purchase Amount
Fuel-based – uses industry average Emission factor of fuels.	Date Range, Vehicle Category & Type, Fuel Type, Quantity of Fuel
Supplier-specific – same as fuel-based but using a supplier-provided EF.	Date Range, Vehicle Category & Type, Fuel Type, Vendor Name, Quantity of Fuel

Form-Field Cheat-Sheet

Field	Why it’s needed	Typical data source
Date Range	Defines the reporting period	Fleet card or fuel log dates
Vehicle Category / Type	Determines the emission factor set	Fleet inventory
Fuel Type	Impacts Emission Factor value (e.g., diesel, petrol, CNG)	Fuel receipts
Distance Travelled	Required for distance-based methods	Odometer readings, GPS trip logs
Quantity of Fuel	Required for fuel-based methods	Fuel receipts, supplier invoices
Purchase Amount & Currency	Required for spend-based methods	Accounts-payable, Invoices & Receipts
Vendor Name	Required only for supplier-specific Emission Factor	Fuel invoice

1.3 Fuels for Mobile Combustion – Freight Vehicles

What is fuel for mobile combustion- Freight Vehicles?

Direct Scope 1 emissions from company-owned or -controlled trucks, lorries, cargo vans, etc. Note: Battery-electric or leased freight vehicles fall under Scope 3.

Methodologies & Mandatory Fields

Method	Mandatory form fields (minimum)
Distance-based – uses distance based average emission factor for the vehicle class.	Date Range, Vehicle Category & Type, Fuel Type, Distance Travelled, Weight Transported
Spend-based – use fuel spend and an EEIO factor.	Date Range, Vehicle Category & Type, Fuel Type, Purchase Amount
Fuel-based – uses industry average Emission factor of fuels.	Date Range, Vehicle Category & Type, Fuel Type, Quantity of Fuel
Supplier-specific – same as fuel-based but using a supplier-provided EF.	Date Range, Vehicle Category & Type, Fuel Type, Vendor Name, Quantity of Fuel

Form-Field Cheat-Sheet

Field	Why it’s needed	Typical data source
Date Range	Reporting period	Fuel logs, travel records
Vehicle Category / Type	Determines Emission Factor set	Fleet records
Fuel Type	Diesel, petrol, etc.	Fuel receipts
Number of Vehicles	Scaling factor	Asset register
Distance Travelled	Required for distance method	GPS, logs
Weight Transported	Required for freight-specific EF	Delivery logs
Quantity of Fuel	For fuel-based methods	Fuel invoices
Purchase Amount & Currency	For spend method	Accounting records
Vendor Name	Required for supplier EF	Fuel provider logs

1.4 Fugitive Emissions

What is Fugitive emissions?

Direct Scope 1 emissions from unintentional or uncontrolled releases of GHGs from equipment leaks, refrigeration systems, or industrial gas use.

Methodologies & Mandatory Fields

Method	Mandatory form fields (minimum)
Average-data method	Date Range, Emission Source Type, Gas Type, Quantity of Leakage

Form-Field Cheat-Sheet

Field	Why it’s needed	Typical data source
Date Range	Reporting period	Maintenance logs
Emission Source Type	Determines EF set	Equipment inventory
Gas Type	Determines GWP	Maintenance logs
Number of Equipment	Scaling factor	Maintenance logs
Quantity of Leakage	Volume leaked	Logs or estimates

1.5 Process Emissions

What is process emissions?

Direct Scope 1 emissions from industrial processes that release GHGs through chemical/physical transformations, not combustion.

Methodologies & Mandatory Fields

Method	Mandatory form fields (minimum)
Average Data method	Date Range, Process Source Type, Gas Type, Quantity of Leakage

Form-Field Cheat-Sheet

Field	Why it’s needed	Typical data source
Date Range	Reporting period	Production logs
Process Source Type	Determines EF set	Engineering specs
Gas Type	Identifies GWP	Process data
UOM	Unit standardization	Site norms
Quantity of Leakage	Volume leaked	Logs or estimates

1.6 Land Use Emissions

Overview

Direct emissions/removals due to land-use changes like deforestation, reforestation, and biomass combustion. Applies to Scope 1.

Methodologies & Mandatory Fields

Method	Mandatory form fields (minimum)
Direct entry - user reports amount of gas released.	Date Range, Type of Land Use, Carbon emission

Form-Field Cheat-Sheet

Field	Why it’s needed	Typical data source
Date Range	Reporting period	Land management records
Land Use Type	Activity classification	Environmental reports
Quantity of Emission	Actual or estimated GHG	Emission monitoring logs

2.1 Purchased Electricity

Indirect Scope 2 emissions from electricity purchased from external utilities. This includes electricity used by facilities and electric vehicles, but excludes on-site renewable energy.

Methodologies & Mandatory Fields

Method	Mandatory form fields (minimum)
Average-data method - uses industry average Emission Factor.	Date Range, Type of Electricity, Quantity
Supplier-specific - uses supplier Emission Factor	Date Range, Type of Electricity, Vendor Name, Quantity
Spend-based – uses purchase amount and EEIO EF.	Date Range, Type of Electricity, Purchase Amount

Form-Field Cheat-Sheet

Field	Why it’s needed	Typical data source
Date Range	Reporting period	Utility invoices
Type of Electricity	Specifies energy type	Supplier records
Quantity	Activity basis	Utility bills
Purchase Amount & Currency	Spend-based methods	Invoices, Accounts payable
Vendor Name	Supplier-specific EF	Utility provider details

2.2 Purchased Steam

What is purchased steam

Indirect Scope 2 emissions from externally sourced steam used in processes or facility heating. Does not include self-generated steam.

Methodologies & Mandatory Fields

Method	Mandatory form fields (minimum)
Average-data method - uses industry average Emission Factor.	Date Range, Type of Steam, Quantity
Supplier-specific - uses supplier Emission Factor	Date Range, Type of Steam, Vendor Name, Quantity
Spend-based – uses purchase amount and EEIO EF.	Date Range, Type of Steam, Purchase Amount

Form-Field Cheat-Sheet

Field	Why it’s needed	Typical data source
Date Range	Reporting period	Steam invoices
Type of Steam	Determines EF	Supplier details
Quantity	Required for all methods	Consumption records
Vendor Name	Supplier-specific EF	Utility provider details
Purchase Amount & Currency	Spend-based methods	Invoices, Accounts payable

2.3 Purchased Cooling

What is Purchased cooling?

Indirect Scope 2 emissions from externally sourced cooling energy (e.g., district cooling or chilled water).

Methodologies & Mandatory Fields

Method	Mandatory form fields (minimum)
Average-data method - uses industry average Emission Factor.	Date Range, Type of Cooling, Quantity
Supplier-specific - uses supplier Emission Factor	Date Range, Type of Cooling, Vendor Name, Quantity
Spend-based – uses purchase amount and EEIO EF.	Date Range, Type of Cooling, Purchase Amount

Form-Field Cheat-Sheet

Field	Why it’s needed	Typical data source
Date Range	Reporting period	Supplier logs
Type of Cooling	Determines EF	Cooling provider info
Quantity	Required for all methods	Consumption records
Vendor Name	Supplier-specific EF	Utility provider details
Purchase Amount & Currency	Spend-based methods	Invoices, Accounts payable

2.4 Purchased Heat

What is purchased heat?

Indirect Scope 2 emissions from purchased heating energy used in facilities or industrial operations.

Methodologies & Mandatory Fields

Method	Mandatory form fields (minimum)
Average-data method - uses industry average Emission Factor.	Date Range, Type of Heat, Quantity
Supplier-specific - uses supplier Emission Factor	Date Range, Type of Heat, Vendor Name, Quantity
Spend-based – uses purchase amount and EEIO EF.	Date Range, Type of Heat, Purchase Amount

Form-Field Cheat-Sheet

Field	Why it’s needed	Typical data source
Date Range	Reporting period	Heat invoices
Type of Heat	Activity classification	Vendor info
Quantity	Required for all methods	Consumption records
Vendor Name	Supplier-specific EF	Utility provider details
Purchase Amount & Currency	Spend-based methods	Invoices, Accounts payable

3.1 Purchased Goods and Services

Overview

Scope 3 Category 1 emissions from upstream activities related to the production and delivery of purchased goods and services. This includes raw materials, business services, packaging, and supplies. Capital goods are excluded.

Methodologies & Mandatory Fields

Method	Mandatory form fields (minimum)
Average-data method - uses industry average Emission Factor.	Date Range, Purchased Good, Quantity
Supplier-specific - uses supplier Emission Factor	Date Range, Purchased Good, Vendor Name, Quantity
Spend-based – uses purchase amount and EEIO EF.	Date Range, Purchased Good, Purchase Amount

Form-Field Cheat-Sheet

Field	Why it’s needed	Typical data source
Date Range	Reporting period	Purchase orders
Purchased Good	Determines EF set	Procurement system
Quantity		Invoices, PO records
Vendor Name	Required for supplier-specific method	Contracts, supplier registry
Purchase Amount & Currency	Spend-based methods	Invoices, Accounts payable

3.2 Purchased Capital Goods

Overview

Scope 3 Category 2 emissions from the cradle-to-gate production of long-term use capital assets such as buildings, machinery, and vehicles. Emissions are not amortized and are reported fully in the year of acquisition.

Methodologies & Mandatory Fields

Method	Mandatory form fields (minimum)

Method	Mandatory form fields (minimum)
Average-data – uses industry average Emission Factor.	Date Range, Capital Good, Quantity
Supplier-specific – uses supplier specific Emission Factor.	Date Range, Capital Good, Vendor Name, Quantity
Spend-based – based on capital expense and EEIO EF.	Date Range, Capital Good, Purchase Amount

Form-Field Cheat-Sheet

Field	Why it’s needed	Typical data source
Date Range	Acquisition year	Asset register
Capital Good	Determines EF set	Procurement records
Quantity & UOM	Required for mass-based methods	Capital purchase forms
Vendor Name	Needed for supplier EF	Supplier documentation
Purchase Amount & Currency	Spend-based methods	Invoices, Accounts payable

3.3 Fuel- and Energy-Related Activities (Not in Scope 1/2)

What is Fuel & energy related activities?

Scope 3 Category 3 emissions from upstream activities related to extraction, production, and transport of purchased fuels and electricity. This complements Scope 1 & 2 accounting.

Methodologies & Mandatory Fields

Method	Mandatory form fields (minimum)
Average-data – uses average emission factor.	Date Range, Fuel category, Fuel Type, Quantity,
Spend-based – apply EEIO factor on upstream purchase.	Date Range, Fuel Category, Fuel Type, Purchase Amount

Form-Field Cheat-Sheet

Field	Why it’s needed	Typical data source
Date Range	Reporting period	Fuel records
Fuel Category, Fuel Type	Determines Emission factor	Energy procurement data
Quantity		Fuel delivery logs
Purchase Amount & Currency	Required for spend-based method	Invoices, Bills

3.4 Upstream Transportation and Distribution

What is upstream transportation and distribution?

Scope 3 Category 4 emissions from transportation and distribution of goods purchased by the company using third-party logistics providers. Includes inbound freight.

Methodologies & Mandatory Fields

Method	Mandatory form fields (minimum)
Distance-based – uses distance based average emission factor for the vehicle class.	Date Range, Transport Mode, Distance, Weight Transported
Spend-based – use fuel spend and an EEIO factor.	Date Range, Transport Mode, Purchase Amount
Fuel-based – uses industry average Emission factor of fuels.	Date Range, Transport Mode, Fuel Type, Quantity, weight transported
Supplier specific - Uses supplier specific emission factor.	Date Range, Transport Mode, Distance, Weight Transported, vendor name

Form-Field Cheat-Sheet

Field	Why it’s needed	Typical data source
Date Range	Reporting period	Logistics invoices
Transport Mode	Affects EF	Vendor contracts
Fuel Type	Required for fuel-based	Fuel purchase records
Quantity / Distance / Weight	Basis for calculation	Freight bills, GPS, WMS
UOM	Standardized measurement	Logistics data
Purchase Amount & Currency	Required for spend method	Accounting logs

3.6 Waste Generated in Operations

Overview

Scope 3 Category 5 emissions from treatment and disposal of waste generated by the organization’s operations. Includes both hazardous and non-hazardous waste.

Methodologies & Mandatory Fields

Method	Mandatory form fields (minimum)
Waste-specific – apply waste type and treatment method Emission Factor.	Date Range, Waste Type, Quantity, Treatment Type, Waste EF
Average-data – uses emission factor.	Date Range, Waste Type, Quantity

Form-Field Cheat-Sheet

Field	Why it’s needed	Typical data source
Date Range	Reporting period	Waste tracking logs
Waste Type	Determines EF	Waste classification
Quantity	Required for all methods	Disposal weight quantity
Treatment Type	Impacts EF	Waste processor records

3.7 Employee Commuting

Overview

Scope 3 Category 7 emissions from employees traveling to and from work in personal or company transport. Includes buses, trains, bikes, cars, etc.

Methodologies & Mandatory Fields

Method	Mandatory form fields (minimum)
Distance-based – uses distance based average emission factor for the vehicle class.	Date Range, Vehicle Category & Type, Fuel Type, Distance Travelled
Spend-based – use fuel spend and an EEIO factor.	Date Range, Vehicle Category & Type, Fuel Type, Purchase Amount
Fuel-based – uses industry average Emission factor of fuels.	Date Range, Vehicle Category & Type, Fuel Type, Quantity of Fuel
Supplier-specific – same as fuel-based but using a supplier-provided EF.	Date Range, Vehicle Category & Type, Fuel Type, Vendor Name, Quantity of Fuel

Form-Field Cheat-Sheet

Field	Why it’s needed	Typical data source
Date Range	Defines the reporting period	Fleet card or fuel log dates
Vehicle Category / Type	Determines the emission factor set	Fleet inventory
Fuel Type	Impacts Emission Factor value (e.g., diesel, petrol, CNG)	Fuel receipts
Distance Travelled	Required for distance-based methods	Odometer readings, GPS trip logs
Quantity of Fuel	Required for fuel-based methods	Fuel receipts, supplier invoices
Purchase Amount & Currency	Required for spend-based methods	Accounts-payable, Invoices & Receipts
Vendor Name	Required only for supplier-specific Emission Factor	Fuel invoice

3.8 Downstream Transportation and Distribution

Overview

Scope 3 Category 9 emissions from transportation and distribution of sold goods using third-party logistics services. Includes shipments from warehouses or stores to customers.

Methodologies & Mandatory Fields

Method	Mandatory form fields (minimum)
Distance-based – uses distance based average emission factor for the vehicle class.	Date Range, Transport Mode, Distance, Weight Transported
Spend-based – use fuel spend and an EEIO factor.	Date Range, Transport Mode, Purchase Amount
Fuel-based – uses industry average Emission factor of fuels.	Date Range, Transport Mode, Fuel Type, Quantity, weight transported
Supplier specific - Uses supplier specific emission factor.	Date Range, Transport Mode, Distance, Weight Transported, vendor name

Form-Field Cheat-Sheet

Field	Why it’s needed	Typical data source
Date Range	Reporting period	Logistics invoices
Transport Mode	Affects EF	Vendor contracts
Fuel Type	Required for fuel-based	Fuel purchase records
Quantity / Distance / Weight	Basis for calculation	Freight bills, GPS, WMS
UOM	Standardized measurement	Logistics data
Purchase Amount & Currency	Required for spend method	Accounting logs

3.9 Use of Sold Products

Overview

Scope 3 Category 11 emissions from consumer use of sold products that require energy during use (electricity, fuels, etc.). Not applicable to products with no use-phase emissions (e.g., textiles).

Methodologies & Mandatory Fields

Method	Mandatory form fields (minimum)
Average-data	Date Range, Product Type, Quantity Sold, Energy Use Per Unit, Product Lifetime

Form-Field Cheat-Sheet

Field	Why it’s needed	Typical data source
Date Range	Reporting period	Sales data
Product Type	Determines EF and usage rate	Product specifications
Quantity Sold	Scaling factor	Sales logs, ERP
Energy Use Per Unit	Use-phase metric	Manufacturer estimates
Product Lifetime	Duration of use	Product documentation

3.10 End-of-Life Treatment of Sold Products

Overview

Scope 3 Category 12 emissions from waste treatment of products at the end of their life. Includes emissions from recycling, landfill, incineration, etc.

Methodologies & Mandatory Fields

Method	Mandatory form fields (minimum)
Waste-type-specific –	Date Range, Product Type, Quantity Disposed Treatment Method

Form-Field Cheat-Sheet

Field	Why it’s needed	Typical data source
Date Range	Reporting period	Sales + waste modeling
Product Type	Affects EF	Product lifecycle info
Quantity Disposed	Scaling factor	Reverse logistics, EPR data
Treatment Method	Determines EF	Industry standards

3.11 Upstream leased asset

What it includes:
Emissions from the operation of assets leased by the reporting company (i.e., assets the company rents/leases from others), not already included in Scope 1 or 2.
If the company operates the asset and does not own it, these emissions fall under Scope 3.

Examples:

Office buildings, factories, or warehouses leased from third parties
Rental equipment, vehicles, or machinery

Reporting requirement:

Include emissions from Scope 1 and 2 of those leased assets, but only if the company does not have operational control (if it does, report them in Scope 1/2).

Typical data required:

Asset type and usage
Lease duration
Utility data from the landlord, or estimates using space and hours of operation
Emission factors based on region and activity

3.12. Downstream leased asset

What it includes:
Emissions from the operation of assets owned by the reporting company but leased to others, where the lessee operates the asset.

Examples:

Real estate leased to tenants (e.g., retail stores in a mall)
Equipment leased to clients

Reporting requirement:

Report Scope 1 and 2 emissions of the lessee's activities if the reporting company (lessor) doesn’t have operational control.

Typical data required:

Number and type of leased assets
Utility consumption by tenants (if available)
If not available, estimate using average emission factors per asset type

3.13. Franchise

What it includes:
Emissions from activities of franchises that are not directly owned or operated by the reporting company but use its brand and business model.

Examples:

Fast food restaurant franchises
Retail stores operated by third parties under a licensing/franchise agreement

Reporting requirement:

Report all Scope 1 and 2 emissions of the franchise operations.
This reflects responsibility for emissions due to economic interest and brand control.

Typical data required:

Number of franchises
Activity data from each (energy use, refrigerants, etc.)
If unavailable, use average emissions per franchise location or square meter