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Carbon Accounting: Scopes 1, 2 & 3

Build a GHG inventory an auditor can re-perform: boundaries, factors, both Scope 2 methods, all 15 Scope 3 categories and base years.

0 students
CA
Created by Corprise Academy
  • Last updated 12 Nov 2026
  • English
  • Intermediate
  • 4 CPD hours

What you’ll learn

  • Set an organisational boundary using equity share, financial control or operational control, and explain the effect on totals
  • Calculate Scope 1 and 2 emissions as activity data × emission factor, applying AR5 or AR6 GWPs and avoiding unit errors
  • Report Scope 2 on both a location-based and a market-based basis, applying instrument quality rules
  • Screen all 15 Scope 3 categories and choose between spend-based, average-data and supplier-specific methods
  • Write a base-year recalculation policy and check a target against science-based minimum rates
  • Apply data quality controls that prepare an inventory for independent assurance

Course content

6 sections · 25 lessons · 3h 47m total length

  • · Article Preview 10:00
  • The seven gases, CO2e and global warming potentials · Article 10:00
  • Organisational boundaries: equity share and control · Article 11:00
  • Operational boundaries and the three scopes · Article 10:00
  • Knowledge check · Quiz 04:00

  • Activity data times emission factor · Article 10:00
  • Units and conversions: where many errors begin · Article 10:00
  • Emission factors: sources and hierarchy · Article 10:00
  • Process, fugitive and agricultural emissions · Article 11:00
  • Knowledge check · Quiz 04:00

  • Scope 2, location-based · Article 10:00
  • Scope 2, market-based: certificates and contracts · Article 11:00
  • Steam, heat, cooling and special cases · Article 10:00
  • Knowledge check · Quiz 04:00

  • The 15 categories of Scope 3 · Article 10:00
  • Screening and prioritising Scope 3 · Article 10:00
  • Spend-based, average-data and supplier-specific methods · Article 11:00
  • Downstream categories and financed emissions · Article 11:00
  • Knowledge check · Quiz 04:00

  • Base year and recalculation policy · Article 10:00
  • From inventory to targets and reduction plans · Article 10:00
  • Data quality controls and common errors · Article 10:00
  • Reporting, assurance and running the cycle · Article 10:00
  • Knowledge check · Quiz 04:00

  • Final assessment · Quiz 12:00

Requirements

  • Basic familiarity with ESG concepts (the Sustainability & ESG Foundations course is a good starting point)
  • Comfort with simple arithmetic and spreadsheets

Who this course is for

  • Sustainability and ESG officers preparing a first or improved GHG inventory
  • Finance, operations and internal audit staff who supply or review emissions data
  • Exporters and suppliers answering customer, bank or CBAM data requests
  • Consultants and analysts supporting companies in MENA, Africa, Europe and Latin America

Description

Investors, banks, regulators and buyers now ask companies for their greenhouse gas emissions, and they expect numbers that can be traced and re-performed. This course teaches the GHG Protocol method step by step: setting organisational and operational boundaries, converting gases to CO2e with AR5 or AR6 warming potentials, and calculating every figure as activity data multiplied by a documented emission factor.

You will work through numerical examples drawn from real situations in Egypt, the Gulf, Kenya, Southern Europe and Brazil: diesel fleets, district cooling, refrigerant leaks, cement process emissions, Guarantees of Origin, supplier data and financed emissions under PCAF. Each module ends with a short knowledge check.

The course also covers what makes an inventory credible: factor hierarchies, base-year recalculation, maker-checker controls, common errors and assurance readiness, with notes on how Corprise's Phi platform keeps every figure traceable from bill to report.

Your instructor

CA
Corprise Academy

Sustainability, governance and investor-relations faculty at Corprise.ai

  • 0 students
  • 30 courses

Corprise Academy is the teaching team behind Phi and Corprise IR. Our courses are written from real reporting projects in Egypt, the Gulf, North Africa and Europe.

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