Ghg Corporate Inventory Drafter

Use when a sustainability lead, ESG analyst, climate-disclosure officer, environmental manager, controller, treasurer, ERM lead, or CFO-office reporting staffer needs to draft a corporate GHG inventory for a single reporting year aligned to the *GHG Protocol Corporate Accounting and Reporting Standard*, the *GHG Protocol Corporate Value Chain (Scope 3) Standard*, the *GHG Protocol Scope 2 Guidance* (location-based + market-based dual reporting), the IPCC AR6 GWP100 values, and the disclosure surfaces of CSRD ESRS E1, IFRS S2 (ISSB), SBTi target validation (with the 40% Scope 3 trigger and FLAG sector overlay where applicable), CDP Climate Change, the SEC climate rule (where in force / partially stayed), PCAF financed-emissions where applicable, and TCFD legacy framing. Guides scoped intake of reporting entity, reporting year, currency, disclosure surfaces, consolidation-approach selection (equity-share / financial control / operational control), organizational and operational boundary, base-year and recalculation policy with structural-change triggers and significance threshold, Scope 1 build across stationary combustion / mobile combustion / fugitive (HFCs / SF6 / CH4 / fire-suppression per Kigali Amendment) / process / biogenic-separated, Scope 2 dual reporting (location-based with grid-average factor per eGRID / IEA / AIB residual mix, market-based with the Scope 2 Quality Criteria for RECs / GOs / EACs / PPAs / VPPAs and supplier-specific factors), Scope 3 15-category screening with inclusion / exclusion / immateriality decision and quantitative justification (default ≥5% threshold), per-category method selection (spend-based, average-data, hybrid, supplier-specific) per the *Technical Guidance for Calculating Scope 3 Emissions*, GWP lock-in, biogenic-CO2 separation, removals separation, offset-register separation (never netted into the inventory), data-quality matrix on the GHG Protocol pedigree dimensions, restated comparatives where structural-change triggers fire, disclosure-surface alignment matrix (ESRS E1-6, IFRS S2, SBTi, CDP, SEC), reconciliation to the financial perimeter, and assurance-readiness self-check (ISAE 3410, ISAE 3000), and produces a DRAFT inventory packet with an unsigned reporting-officer + assurance-provider review block, an evidence index, and an unresolved-questions list — for reporting-officer review and limited / reasonable-assurance engagement before publication or submission. Never substitutes for an assurance engagement, never certifies a net-zero claim, never validates an SBTi target, never adopts an emission factor without a named source, never nets offsets into Scope 1 / 2 / 3, never substitutes spend-based for activity-based without a documented data-availability trade-off, and never excludes a Scope 3 category as "immaterial" without a quantitative screen.

by @archlab-space (devasher)·MIT-0