# GHG inventory report: structure and content

> The sections a greenhouse gas inventory report should contain under the GHG Protocol and ISO 14064-1: boundaries, methodologies, results by scope and data quality.

Source: https://7g.carbonplatform.asia/en/kb/inventory-report

A GHG inventory report is the document in which an organization discloses its greenhouse gas emissions for the reporting year, together with its accounting boundaries, methodologies, emission factors and an assessment of data quality. A good report lets the reader, whether a bank, a buyer or a verifier, understand exactly what was calculated, how, and how far the result can be trusted. Its structure follows the requirements of the GHG Protocol Corporate Standard and ISO 14064-1:2018.

## Typical report structure

1. **General information** — the organization, the reporting period, the contact person, the purpose of the report and the standards applied.
2. **Organizational boundaries** — the chosen approach (operational control, financial control or equity share) and the list of facilities.
3. **Operational boundaries** — the sources included by scope or ISO category, and the excluded sources with a justification.
4. **Base year** — the chosen year, the recalculation policy and any recalculations made.
5. **Methodologies and emission factors** — formulas, sources of emission factors with year and version, and the GWP set (AR5 or AR6).
6. **Results** — Scope 1 and 2 emissions (and Scope 3, if calculated), by gas, by facility and by source.
7. **Data quality** — the share of primary data and of estimates, and uncertainty.
8. **Changes and limitations** — what has changed since the previous year.
9. **Verification** — information on the verification, if one was carried out.

## Example results table

The summary table is the core of the report. Here is an example for a company with two facilities; for this worked example, we use emission factors of 2.04 kg CO₂e/m³ for gas, 0.726 kg CO₂e/kWh for grid electricity and 0.2 kg CO₂e/kWh for heat (estimated):

| Facility | Gas, m³ | Electricity, kWh | Heat, kWh | Scope 1, t | Scope 2, t |
|---|---|---|---|---|---|
| Plant | 200,000 | 1,200,000 | 0 | 408.0 | 871.2 |
| Office | 0 | 100,000 | 150,000 | 0.0 | 102.6 |
| Total | | | | 408.0 | 973.8 |

Scope 1 + Scope 2 comes to 1,381.8 t CO₂e in total. It is worth showing the previous year and the base year alongside to make the trend visible.

## What is often missed

- **Exclusions without a justification.** If a source is not included, explain why and estimate its size.
- **Sources of emission factors.** A bare number without its source and year makes the calculation impossible to check.
- **Estimates.** The share of data based on estimates should be visible.
- **Methodology changes.** A change of emission factors or GWP values needs an explanation and a recalculation of the base year.
- **Intensity metrics.** Emissions per unit of output or floor area help compare years when volumes change.

## The report and verification

If the report is going to be verified, prepare it together with a package of supporting evidence: primary documents, calculation files, a change log and records of period approvals. The verification procedure is described in [GHG inventory verification](https://7g.carbonplatform.asia/en/kb/inventory-verification). The more carefully the monthly periods have been closed, the faster verification goes; see [Period closing](https://7g.carbonplatform.asia/en/kb/period-closing).

## How it works in the platform

- The administrator creates the annual company report in DOCX and PDF on the organization's GHG page (accessed from [Facilities](https://7g.carbonplatform.asia/objects)).
- Before creating it, the platform checks how complete the year's data is: for each facility, it shows gaps for the whole year and month by month for Scopes 1, 2 and 3. A report can also be created with incomplete data, in which case the issues are listed in the report itself.
- In the report panel, you mark which facilities the report includes (an excluded facility needs a reason), enter company data (headcount and revenue for the year) and choose the basis for Scope 2, which is the location-based method by default.
- Every version of the report is kept in the version history and can be downloaded as PDF or DOCX.
- [GHG analytics](https://7g.carbonplatform.asia/ghg) and the [Data entry](https://7g.carbonplatform.asia/data-entry) screen provide the detail for the results section. Review and, if necessary, add to the sections that depend on the organization's own decisions: the boundary approach, the justification for excluded sources and the base year recalculation policy.

## Frequently asked questions

### Does the inventory report have to be published?

That depends on its purpose. The report can be internal, provided to a bank or buyer on request, or published. Check national regulatory requirements on the [regulatory map](https://7g.carbonplatform.asia/en/kb/documents).

### Can the report cover only Scopes 1 and 2?

Yes. The GHG Protocol requires Scopes 1 and 2 and treats Scope 3 as optional. State this explicitly in the section on operational boundaries.

### How often should the report be prepared?

Usually once a year, for the calendar year. Collecting and approving data every month makes the annual report quick to prepare.