Carbon Accounting Course

Lesson 1 • Why Organisations Measure Emissions

Examines business, regulatory, and reputational drivers for carbon accounting. Connects organisational motivations to the accounting frameworks introduced later.

Lesson 2 • Overview of Major GHG Frameworks

Surveys the leading international standards and protocols that define carbon accounting rules. Provides context for choosing the right framework for different organisational needs.

Lesson 3 • Core Accounting Principles

Introduces relevance, completeness, consistency, accuracy, and transparency as guiding principles. These principles govern every measurement decision made throughout the course.

Lesson 1 • Handling Boundary Edge Cases

Addresses complex situations such as outsourced operations, temporary assets, and shared facilities. Resolving edge cases ensures the inventory remains complete and defensible.

Lesson 2 • Mapping Organisational Structure

Teaches how to map subsidiaries, joint ventures, and franchises onto the chosen consolidation approach. Accurate mapping prevents double-counting and gaps in the inventory.

Lesson 3 • Consolidation Approaches Explained

Distinguishes equity share, financial control, and operational control consolidation methods. Choosing the right approach determines which emission sources are included in the inventory.

Lesson 1 • Managing Uncertainty in Inventories

Introduces quantitative and qualitative uncertainty analysis for carbon inventories. Transparent uncertainty reporting builds credibility with auditors and stakeholders.

Lesson 2 • Data Quality Assessment

Applies the data quality indicators of reliability, completeness, temporal correlation, and representativeness. Scoring data quality guides decisions on where to invest in better data.

Lesson 3 • Activity Data Collection Strategies

Covers methods for gathering fuel, energy, distance, and spend data across the organisation. Systematic data collection reduces gaps and improves inventory completeness.

Lesson 1 • Stationary Combustion Sources

Covers boilers, furnaces, generators, and other fixed combustion equipment. Accurate fuel-based calculations form the largest Scope 1 category for most facilities.

Lesson 2 • Mobile Combustion Sources

Addresses fleet vehicles, construction equipment, and other mobile assets burning fuel. Mobile sources require vehicle-specific emission factors and activity data.

Lesson 3 • Process and Fugitive Emissions

Quantifies emissions from industrial processes and unintentional releases such as refrigerant leaks. These sources require specialised measurement and estimation techniques.

Lesson 1 • Location-Based Method

Uses average grid emission factors to calculate electricity-related emissions. This method reflects the physical emissions of the regional grid supplying the facility.

Lesson 2 • Market-Based Method

Applies supplier-specific or contractual emission factors from energy attribute certificates. Reflects the organisation's deliberate energy procurement choices.

Lesson 3 • Dual Reporting Requirements

Explains why leading standards require both location-based and market-based figures. Dual reporting enables comparability and prevents greenwashing claims.

Lesson 1 • Use-Phase and End-of-Life Categories

Addresses the often-dominant downstream categories covering product use and disposal. Accurate modelling of these categories is critical for consumer-facing organisations.

Lesson 2 • Scope 3 Inventory Compilation

Integrates data from all relevant categories into a consolidated Scope 3 total. Proper aggregation and documentation make the inventory auditable and repeatable.

Lesson 3 • Supplier Engagement for Primary Data

Teaches how to request, validate, and integrate supplier-provided emission data. Primary data improves inventory accuracy and supports supply chain decarbonisation.

Lesson 4 • Spend-Based and Activity-Based Methods

Contrasts spend-based estimation with activity-based calculation for Scope 3 sources. Activity-based data yields higher accuracy but requires more supplier engagement.

Lesson 1 • GHG Report Structure and Content

Defines the required and recommended elements of a GHG inventory report. A well-structured report satisfies stakeholder needs and facilitates third-party verification.

Lesson 2 • Continuous Improvement of the Inventory

Establishes processes for annual review, data quality upgrades, and methodology improvements. Continuous improvement increases inventory credibility and reduces reporting risk.

Lesson 3 • Base Year Selection and Recalculation

Explains how to choose a representative base year and when to recalculate it. Consistent base year management enables meaningful year-over-year performance tracking.

Lesson 4 • Inventory Management Systems

Covers software tools, spreadsheet models, and data governance for ongoing inventory management. Robust systems reduce manual error and support audit trails.

Lesson 1 • Third-Party Verification Process

Explains reasonable assurance vs. limited assurance and the verification engagement lifecycle. Verification increases stakeholder confidence and satisfies regulatory requirements.

Lesson 2 • Science-Based Target Setting

Covers the methodologies for aligning corporate emission reduction targets with climate science. Science-based targets provide a credible, externally validated ambition level.

Lesson 3 • Decarbonisation Roadmap Development

Synthesises target, abatement, and offset decisions into a time-phased reduction roadmap. A credible roadmap aligns internal resources and communicates commitment to stakeholders.

Lesson 4 • Carbon Offsetting and Removals

Evaluates the role of high-quality carbon credits and removal technologies in a net-zero strategy. Offsets complement but do not replace direct emission reductions.