CARBON ACCOUNTING & INTENSITY
Build Scope 1, 2, and product-level carbon intensity you can defend
Scope 1, Scope 2 and appropriately scoped material Scope 3 baselines, with product/process intensity where relevant, built from traceable activity data and documented emission factors.
The challenge
An emissions total is difficult to use without clear boundaries and traceable assumptions.
Our approach
Define boundaries, collect activity data, document factors and calculate with internal quality review.
Business outcome
A documented facility baseline and appropriately scoped product/process intensity information.
The challenge
Buyers, regulators, and lenders increasingly ask not just for a total emissions number but for the assumptions behind it. We build facility and product-level carbon accounting using documented activity data, defensible emission factors, and a boundary methodology that stands up to external scrutiny.
Who it serves
Factories building their first credible emissions inventory
Groups needing product/process carbon-intensity figures (tCO2e per tonne or unit)
Companies whose existing numbers were built quickly and now need to be defended
Exporters needing intensity data for CBAM, buyer questionnaires, or certification
What you receive
Facility activity data
Structured fuel, electricity, process and production records across defined organisational and operational boundaries.
Emission factor traceability
Documented factor sources, versions, periods, units and assumptions connecting activity records to calculated emissions.
Product intensity outputs
Per-product or process intensity with defined production denominators and allocation assumptions for buyer review or internal benchmarking. CBAM use requires a separate methodology check.
A practical, sequenced process
Define boundaries
Select equity share or a control approach, document entities, facilities and operational scopes consistently with the chosen GHG Protocol methodology.
Collect activity data
Gather fuel, purchased energy, process and production records, distinguishing estimates from measured data.
Apply emission factors
Document grid, fuel and process-specific factor sources, units, reporting periods and relevant conversion assumptions.
Calculate & QA
Calculate Scope 1/2, agreed material Scope 3 categories and separately defined intensity outputs, with internal quality checks and identified limitations.
Methods, data and evidence
Scope 1, Scope 2 and material Scope 3
Scope 1 covers direct emissions from owned or controlled sources; Scope 2 covers emissions from purchased or acquired electricity, steam, heat and cooling. Value-chain categories are assessed for relevance and data quality. Scope 2 location-based and market-based calculations follow applicable guidance and instrument-quality requirements.
Calculation and intensity
Activity data × an appropriate emission factor produces emissions in consistent units. Record relevant gas/GWP conversions, factor versions and uncertainty. Intensity uses a documented production denominator such as tonnes or units, not an unexplained ratio.
Scope and responsibilities
Organisational accounting follows the selected methodology and agreed scope. Material Scope 3 categories depend on relevance, data availability and confirmed engagement/software support. Product intensity is a separately defined allocation exercise; no full Scope 3 coverage, standards certification or external assurance is claimed.
Methodological references
Related digital products
Solutions define the work and business outcomes. eco mea’s established digital products support data and evidence workflows, with coverage and data requirements agreed for each engagement. Related product links describe relevant applications; they do not imply automated cross-product integrations.
Relevant industries
Common questions
What GHG accounting standard do you follow?
The methodological reference is the GHG Protocol Corporate Standard and Scope 2 Guidance. Boundary, consolidation, location-based and market-based treatment depend on the applicable guidance and available evidence; referencing a standard does not constitute certification.
Do you cover Scope 3?
Relevant categories such as purchased goods, upstream transport and fuel/energy-related activities are scoped according to materiality and data availability. Category coverage and software support must be confirmed; comprehensive coverage of all categories is not claimed.
Can this feed into CBAM or buyer reporting directly?
Traceable activity and factor records can support preparation, but organisational GHG accounting and CBAM embedded-emissions methods differ. Reconcile product boundaries, allocation, factors and evidence with the specific reporting requirements before reuse.
Build a defensible emissions baseline
Start with a facility or product-level carbon accounting baseline built on traceable data and documented assumptions.