flagship course

Greenhouse Gas Auditing

Measure, report and reduce greenhouse gas emissions for an organisation using recognised accounting scopes and data checks.

about this course

What you will be able to do

L5 Specialist34:00 h of lessons plus practice and sharingSelf-paced with peer circle

Understand Explain scopes 1, 2 and 3 and emission factors.
Apply Collect activity data and calculate emissions.
Analyse Find hotspots and data gaps.
Evaluate Judge data quality and boundaries.
Create Produce an inventory report and reduction plan.

Task, condition and standard

Task

Build a greenhouse gas inventory for one small organisation (practice case), with boundary, data, factors, hotspot analysis and reduction plan.

Condition

A computer, a spreadsheet, public emission factors, two peers and a mentor. A practice dataset may be used.

Standard

Boundary is stated; each number has unit and source; calculations reproduce; data quality is rated; plan has measurable targets; peers rate Meets or better.

Who it is for: Sustainability officers, finance staff, engineers, consultants in training. Requirements: none. Materials: lesson text, worked examples, templates, rubric, quiz, tracker.

lesson by lesson

8 modules with worked examples

Module 1 Why measure emissions 3 hUnderstand

You cannot reduce what you do not count.

Greenhouse gases trap heat; carbon dioxide is the main one, followed by methane and nitrous oxide.
CO2e converts other gases to CO2 equivalent using warming factors.
Reporting supports saving money, customer requests and regulation.
Use recognised methods and keep records.

Worked example. Methane has a larger warming effect than CO2 per tonne, so a leaking gas line is expressed as tonnes CO2e. Replacing old lights with LEDs saves 2 tonnes CO2e and 20,000 INR a year (an estimate; check your market).

Activity. Explain CO2e and a baseline year to a peer.

Standard to meet. Check that a peer can explain both terms.

Module 2 Boundaries and scopes 4 hUnderstand

Decide what is in and what is out, and write it down.

Organisational boundary by control or ownership.
Scope 1: direct emissions from fuel, vehicles and leaks. Scope 2: purchased electricity, heat and cooling. Scope 3: everything else in the chain.
Record exclusions and reasons.
Keep the boundary the same each year.

Worked example. Company vehicles are scope 1; electricity is scope 2; business flights and purchased goods are scope 3. A rented warehouse is excluded and the reason is recorded.

Activity. Set a boundary for a practice organisation with two inclusions and two exclusions.

Standard to meet. Write the boundary and justify it.

Module 3 Collecting activity data 5 hApply

Good data comes before good calculations.

Sources: bills, meters, fuel logs, travel records and purchase records.
Units must match: litres, kWh, km, kg.
Record source and date; keep invoices.
Fill gaps with clearly labelled estimates.

Worked example. Fuel invoices give 1,200 litres of diesel. Missing March data is estimated from February and April and flagged as an estimate.

Activity. Collect and list data for a practice case with sources.

Standard to meet. Record a unit, source and date on every line.

Module 4 Emission factors and calculation 5 hApply

Emissions equal activity data multiplied by an emission factor.

Use recent factors for your country and year and keep the version.
Show each calculation line by line.
Check units and decimal places.
Separate fuels, electricity and refrigerants.

Worked example. Using example factors (always use current published ones): 1,200 L x 2.68 kg CO2 per litre = 3,216 kg CO2. 40,000 kWh x 0.82 kg CO2e per kWh = 32,800 kg CO2e.

Activity. Calculate five lines with a factor table.

Standard to meet. Check that the maths and units are correct.

Module 5 Scope 3 estimates 5 hAnalyse

The chain is often the largest part, and the hardest to measure.

Start with the largest categories: purchased goods, travel, commuting, waste.
Use spend-based factors where activity data is unavailable and say so.
Ask the top suppliers for their data.
Improve estimates yearly.

Worked example. Purchased goods account for 35 per cent of the total using spend factors; commuting 11 per cent and travel 22 per cent.

Activity. Estimate two scope 3 categories and rank all categories.

Standard to meet. State the method and show the ranking.

Module 6 Data quality and checks 4 hEvaluate

Numbers must be trusted.

Reconcile totals with bills and look for outliers.
Check for double counting.
Rate data quality high, medium or low.
Have a second person reproduce one number.

Worked example. A sample check finds a unit error (MWh entered as kWh) that changes the total by 1,000 times. A duplicated invoice is also removed.

Activity. Review a data set and log issues.

Standard to meet. Complete and log at least three checks.

Module 7 Hotspots and reduction targets 4 hAnalyse

Decide where action pays most.

Rank sources by tonnes.
Estimate tonnes saved per INR spent for each action.
Set targets with dates and owners.
Track progress quarterly.

Worked example. Fixing refrigerant leaks saves 6 tonnes CO2e for 15,000 INR; efficient lighting saves 8 per cent for a two-year payback.

Activity. Draw a hotspot chart and rank five actions.

Standard to meet. Rank using tonnes and cost.

Module 8 Reporting and verification 4 hCreate

Share results honestly.

Report summary, method, boundary, exclusions and limits.
Have an independent review where possible.
Update yearly and compare to the baseline.
Publish what you can and keep the evidence.

Worked example. The report states excluded sources, data quality ratings and the baseline. A peer repeats the diesel calculation and gets the same result.

Activity. Write the report and ask a peer to reproduce one number.

Standard to meet. Report is reproducible and peer confirmed one number.

assessment

How you are checked

Your evidence: boundary note, data sheet, inventory, hotspot chart, plan. Two peers and one mentor mark it with this rubric. Pass: no criterion at 'Not yet'.

Marking rubric (Not yet, Meets, Exceeds)
Criterion	Not yet	Meets	Exceeds
Boundary and method	Unclear	Clear	Clear and verified
Calculations	Errors	Correct	Reproducible
Reduction plan	None	Targets	Costed targets
Source of factors	Factors unsourced	Each emission factor names its source, year and unit	Factors from one consistent set, with any change of set explained
Reporting rules	Reporting rules not checked	The reporting rule and any threshold for the place are written down	Rule checked on the regulator's page and the report format used

Ten-question check, with model answers

Q1. What are scope 1, 2 and 3?

Model answer: Direct, purchased energy, other chain emissions. (Covered in module 2: Boundaries and scopes. To pass that module: Write the boundary and justify it.)

Q2. What is CO2e?

Model answer: CO2 equivalent of other gases. (Covered in module 1: Why measure emissions. To pass that module: Check that a peer can explain both terms.)

Q3. Emissions formula?

Model answer: Activity data x emission factor. (Covered in module 4: Emission factors and calculation. To pass that module: Check that the maths and units are correct.)

Q4. Why record sources?

Model answer: To audit. (Covered in module 3: Collecting activity data. To pass that module: Record a unit, source and date on every line.)

Q5. Name a scope 3 category.

Model answer: Purchased goods, travel, commuting or waste. (Covered in module 5: Scope 3 estimates. To pass that module: State the method and show the ranking.)

Q6. Double counting?

Model answer: Counting the same emission twice. (Covered in module 6: Data quality and checks. To pass that module: Complete and log at least three checks.)

Q7. Why local factors?

Model answer: Grids and fuels differ. (Covered in module 4: Emission factors and calculation. To pass that module: Check that the maths and units are correct.)

Q8. Why state exclusions?

Model answer: Honesty. (Covered in module 8: Reporting and verification. To pass that module: Report is reproducible and peer confirmed one number.)

Q9. How rate data quality?

Model answer: High, medium, low. (Covered in module 6: Data quality and checks. To pass that module: Complete and log at least three checks.)

Q10. How often update?

Model answer: Yearly. (Covered in module 8: Reporting and verification. To pass that module: Report is reproducible and peer confirmed one number.)

levels L1 to L7

The ladder, slide by slide

Seven slides, one per level. Open each for the slide text and the speaker notes.

Slide 1 L1 Basic: Why measure emissions

L1: learner can say what CO2e means. Focus module: Why measure emissions (Understand, 3 h). You cannot reduce what you do not count. Key points: Greenhouse gases trap heat; carbon dioxide is the main one, followed by methane and nitrous oxide. CO2e converts other gases to CO2 equivalent using warming factors. Reporting supports saving money, customer requests and regulation. Use recognised methods and keep records.

Speaker notes. Teach: open with the worked example. Methane has a larger warming effect than CO2 per tonne, so a leaking gas line is expressed as tonnes CO2e. Replacing old lights with LEDs saves 2 tonnes CO2e and 20,000 INR a year. Then set the activity: Explain CO2e and a baseline year to a peer. Mark against the standard: Peer can explain both terms. Check at this level: What is CO2e? Model answer: CO2 equivalent of other gases.

Slide 2 L2 Awareness: Boundaries and scopes

L2: learner knows scopes. Focus module: Boundaries and scopes (Understand, 4 h). Decide what is in and what is out, and write it down. Key points: Organisational boundary by control or ownership. Scope 1: direct emissions from fuel, vehicles and leaks. Scope 2: purchased electricity, heat and cooling. Scope 3: everything else in the chain. Record exclusions and reasons. Keep the boundary the same each year.

Speaker notes. Teach: open with the worked example. Company vehicles are scope 1; electricity is scope 2; business flights and purchased goods are scope 3. A rented warehouse is excluded and the reason is recorded. Then set the activity: Set a boundary for a practice organisation with two inclusions and two exclusions. Mark against the standard: Boundary is written and justified. Check at this level: What are scope 1, 2 and 3? Model answer: Direct, purchased energy, other chain emissions.

Slide 3 L3 Foundation: Collecting activity data

L3: learner can collect data. Focus module: Collecting activity data (Apply, 5 h). Good data comes before good calculations. Key points: Sources: bills, meters, fuel logs, travel records and purchase records. Units must match: litres, kWh, km, kg. Record source and date; keep invoices. Fill gaps with clearly labelled estimates.

Speaker notes. Teach: open with the worked example. Fuel invoices give 1,200 litres of diesel. Missing March data is estimated from February and April and flagged as an estimate. Then set the activity: Collect and list data for a practice case with sources. Mark against the standard: Every line has unit, source and date. Check at this level: Why record sources? Model answer: To audit.

Slide 4 L4 Practitioner: Emission factors and calculation

L4: learner can calculate. Focus module: Emission factors and calculation (Apply, 5 h). Emissions equal activity data multiplied by an emission factor. Key points: Use recent factors for your country and year and keep the version. Show each calculation line by line. Check units and decimal places. Separate fuels, electricity and refrigerants.

Speaker notes. Teach: open with the worked example. Using example factors (always use current published ones): 1,200 L x 2.68 kg CO2 per litre = 3,216 kg CO2. 40,000 kWh x 0.82 kg CO2e per kWh = 32,800 kg CO2e. Then set the activity: Calculate five lines with a factor table. Mark against the standard: Maths and units are correct. Check at this level: Emissions formula? Model answer: Activity data x emission factor.

Slide 5 L5 Specialist: Scope 3 estimates

L5: learner can find hotspots. Focus module: Scope 3 estimates (Analyse, 5 h). The chain is often the largest part, and the hardest to measure. Key points: Start with the largest categories: purchased goods, travel, commuting, waste. Use spend-based factors where activity data is unavailable and say so. Ask the top suppliers for their data. Improve estimates yearly.

Speaker notes. Teach: open with the worked example. Purchased goods account for 35 per cent of the total using spend factors; commuting 11 per cent and travel 22 per cent. Then set the activity: Estimate two scope 3 categories and rank all categories. Mark against the standard: Method stated and ranking shown. Check at this level: Name a scope 3 category. Model answer: Purchased goods, travel, commuting or waste.

Slide 6 L6 Advanced: Hotspots and reduction targets

L6: learner can lead an inventory. Focus module: Hotspots and reduction targets (Analyse, 4 h). Decide where action pays most. Key points: Rank sources by tonnes. Estimate tonnes saved per rupee spent for each action. Set targets with dates and owners. Track progress quarterly.

Speaker notes. Teach: open with the worked example. Fixing refrigerant leaks saves 6 tonnes CO2e for 15,000 INR; efficient lighting saves 8 per cent for a two-year payback. Then set the activity: Draw a hotspot chart and rank five actions. Mark against the standard: Ranking uses tonnes and cost. Check at this level: How do you rank actions to cut emissions? Model answer: By tonnes saved per rupee spent.

Slide 7 L7 Super expert: Reporting and verification

L7: learner can audit. Focus module: Reporting and verification (Create, 4 h). Share results honestly. Key points: Report summary, method, boundary, exclusions and limits. Have an independent review where possible. Update yearly and compare to the baseline. Publish what you can and keep the evidence.

Speaker notes. Teach: open with the worked example. The report states excluded sources, data quality ratings and the baseline. A peer repeats the diesel calculation and gets the same result. Then set the activity: Write the report and ask a peer to reproduce one number. Mark against the standard: Report is reproducible and peer confirmed one number. Check at this level: Why state exclusions? Model answer: Honesty.

jobs this leads to

Where this takes you

Carbon accounting assistant. Builds inventories.
Sustainability data analyst. Checks data.
Energy manager trainee. Finds savings.
ESG reporting assistant. Prepares reports.
Supplier data coordinator. Collects scope 3 data.

Next courses: wind and solar basics, water management, biofuels.

ten locations and global

Your place

Reporting rules and emission factors differ by place and year.

India (Bengaluru)

Language: English, Hindi, Kannada. Write numbers in INR. Personal data rule: Digital Personal Data Protection Act 2023. Skills frame to name in your evidence: National Skills Qualifications Framework (NSQF) and the national credit framework. Consumer rule: Consumer Protection Act 2019.

Netherlands (Eindhoven area)

Language: Dutch, English. Write numbers in EUR. Personal data rule: EU GDPR (Dutch: AVG), supervised by the Autoriteit Persoonsgegevens. Skills frame to name in your evidence: the Dutch qualification framework (NLQF) linked to the European Qualifications Framework. Consumer rule: EU and Dutch consumer rules (14-day cooling-off for online sales).

UAE (Dubai and Abu Dhabi)

Language: Arabic, English. Write numbers in AED. Personal data rule: Federal Decree-Law No. 45 of 2021 (personal data protection). Skills frame to name in your evidence: the emirate education and training regulators (for example KHDA in Dubai) and the national qualifications framework. Consumer rule: local consumer-protection law.

Brazil (Sao Paulo)

Language: Portuguese (Spanish and English support). Write numbers in BRL. Personal data rule: LGPD (Lei Geral de Protecao de Dados). Skills frame to name in your evidence: the national technical-education catalogue and the national S-system training bodies. Consumer rule: the Consumer Defence Code (CDC).

Canada (Toronto)

Language: English, French. Write numbers in CAD. Personal data rule: PIPEDA, with provincial rules where they apply. Skills frame to name in your evidence: the provincial colleges framework and the national credential-recognition guidance. Consumer rule: local consumer-protection law.

United States

Language: English, Spanish. Write numbers in USD. Personal data rule: state privacy laws (for example California), and COPPA for children under 13. Skills frame to name in your evidence: state and community-college credit systems. Consumer rule: local consumer-protection law.

Singapore

Language: English, Mandarin, Malay, Tamil. Write numbers in SGD. Personal data rule: Personal Data Protection Act (PDPA). Skills frame to name in your evidence: the Singapore national skills frameworks and the national credit system. Consumer rule: local consumer-protection law.

Australia

Language: English. Write numbers in AUD. Personal data rule: the Privacy Act 1988 and the Australian Privacy Principles. Skills frame to name in your evidence: the Australian Qualifications Framework (AQF) levels. Consumer rule: local consumer-protection law.

Hong Kong (Eastern Asia)

Language: Chinese (Cantonese, Mandarin), English. Write numbers in HKD. Personal data rule: the Personal Data (Privacy) Ordinance. Skills frame to name in your evidence: the Hong Kong Qualifications Framework. Consumer rule: local consumer-protection law.

Georgia and Israel (Western Asia)

Language: Georgian, Hebrew, Arabic, English. Write numbers in GEL or ILS. Personal data rule: the personal data law of the country where the learner lives. Skills frame to name in your evidence: the national qualifications framework of that country. Consumer rule: local consumer-protection law.

Cayman Islands (Caribbean)

Language: English. Write numbers in KYD. Personal data rule: the Data Protection Act. Skills frame to name in your evidence: the local education and training framework. Consumer rule: local consumer-protection law.

Mexico

Language: Spanish, English. Write numbers in MXN. Personal data rule: the federal law on personal data held by private parties. Skills frame to name in your evidence: the national competency certification system and the education ministry levels. Consumer rule: local consumer-protection law.

Global

The global version uses plain English, metric units, and your own currency. Machine translation is available in every language; the English text is the official text. Before you act for real, check your local rules with an adviser. Currency: USD (or your own currency, written next to every number).

Draft

Draft flagship. Written in our own words. Not live. Check local rules with an adviser before you act for real.

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