A corporate GHG inventory needs a documented organizational boundary, complete Scope 1 and 2 sources, a justified approach to relevant Scope 3 categories, controlled activity data and emission factors, and a reproducible review trail.
Decision in brief
The first goal is a reliable management baseline; precision should improve over time without hiding material uncertainty.
Who should use this guide?
Egyptian corporate sustainability, finance, energy, procurement and assurance teams preparing emissions information.
A practical implementation sequence
- Set the reporting purpose, period, entities and consolidation approach.
- Map emission sources and responsible data owners.
- Collect activity data with units, periods and supporting records.
- Apply controlled factors and calculation methods.
- Review completeness, uncertainty, changes and base-year implications.
Data and evidence required
The conclusion becomes more reliable when boundaries, data sources, responsibilities and quality checks are documented from the start.
- Fuel and refrigerant records
- Purchased electricity and meter data
- Fleet and process information
- Procurement, logistics, travel and waste data
- Factor sources, calculations and approvals
Common mistakes to avoid
- Mixing operational and equity boundaries
- Using spend data when better activity data exists without explanation
- Changing factors or structure with no recalculation policy
- Reporting a total with no uncertainty or completeness view
Checklist before sign-off
- Boundary and exclusions are transparent
- Scope 1 and 2 sources reconcile to operations
- Scope 3 screening is documented
- Units and factors are version-controlled
- Management review and sign-off are recorded
This checklist does not replace project-specific legal or contractual advice. Confirm the applicable framework for every assignment.