Contents of a GHG Inventory Report
What is a GHG Inventory Report?
A GHG Inventory Report serves as a comprehensive snapshot of the gas emissions produced by the entity over a defined period of time. This report adheres to a specific structure as outlined by the established Standards, ensuring consistency and accuracy in the reporting of emissions. Although BRSR reporting requirements for GHG emissions do not explicitly require complete disclosures of a GHG Inventory Report, the GHG Inventory Report provides valuable insights into the company's environmental impact and as a crucial tool for monitoring and managing emissions effectively.
What are the contents of GHG Inventory Report?
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1. Description of the reporting company
Name, address and other information about the organisation.
2. Reporting period covered in the GHG Inventory Report
Financial Year for which the report is prepared.
3. A statement that the GHG Inventory Report has been prepared in accordance with the relevant standard
Statement on compliance with GHG Protocol or ISO 14064
4. A disclosure on the type of Verification and Assurance in GHG Inventory Report, if any
Reasonable or Limited assurance from independent third party taken on the report
5. Documention of Organisational Boundaries in GHG Inventory Report
Description on how Organisational boundaries have been decided i.e. based on Equity Method or Control Method.
6. Documentation of Operational Boundaries in GHG Inventory Report
Description on which of the scopes viz. 1,2 and 3 have been included in the report.
7. GHG emissions under scope 1 and 2 quantified separately for each GHG in tCO2e
Emissions have to be reported first as tons of individual GHGs. Then all of them have to be converted into tCO2e based on their Global Warming Potentials (GWPs)
8. GHG emissions under scope 3 quantified separately for each GHG in tCO2e, if quantified
Details of Scope 3 emissions under the upstream and downstream categories have to be reported.
9. Disclosure of Biogenic CO2 emissions and removals, quantified separately in tCO2e
CO2 emissions from biogenic sources have to be reported separately from point 7 and 8 since the net impact of their emissions on the atmosphere is zero.
10. Explanation of the exclusion of any significant GHG sources in GHG Inventory Report
If any significant GHG source was left out for calculation of emissions, the same has to be disclosed along with an explanation.
11. The historical base year selected, if any
Base year is the earliest year for which verifiable emissions are available. Base year can be a single year or an average of many years.
12. Explanation of any change to the base year or other historical GHG data
Structural changes, change in calculation methodologies, discovery of significant errors which have led to change in base year data or other historical emissions data.
13. Description of the emission quantification approaches and explanation of any change to quantification approaches
Description of how activity data was collected, validated and processed for emission calculations. Disclose any changes in the approach in the reporting period.
14. Documentation of GHG emission factors, GWP values
Description of the source of emission factors and GWP values used in the report
15. Description of the impact of uncertainties on the accuracy of the GHG emissions
The company may provide a quantitative assessment of statistical uncertainties of the parameters viz. activity data, emission factors etc.