Emissions and energy inventory

Repo root is ../../. Input format: knowledge/methods/input-format.md.

Mode

Read client.yaml → emissions.mode.

• reported: take Scope 1, 2, 3 figures from inputs/emissions.yaml as given.
• calculated: compute each line in inputs/activity.csv as quantity × factor, convert to tCO2e, and show the working in a table. Use the GWP set in emissions.yaml. If a factor or its source is missing, mark the line data_gap. Never pick a factor yourself.

E1-8 table (para 30, AR 26 layout)

Line	Requirement
Gross Scope 1 (tCO2e)	30(a)(i)
% of Scope 1 from EU ETS	30(a)(i), formula in AR 22. Only if the client has ETS sources.
Gross Scope 2 location-based	30(a)(ii)
Gross Scope 2 market-based	30(a)(ii)
Scope 3 per significant category	30(a)(iii)
Scope 3 total of significant categories	30(a)(iii)
Cloud and data centres, inside category 1	AR 24(g), if applicable
Scope 1 and 2 split: consolidated group vs other	30(c)
Biogenic CO2, separate from Scope 1	31

Add a comparative column if comparative is in the input (AR 26).

Checks to run and report in the draft

• Scope 1 by source adds up to Scope 1 total (allow ±0.5%)
• 30(c) consolidated + other = Scope 1 and Scope 2 totals
• Boundary in emissions.yaml equals client.yaml boundary approach (AR 19)
• EU ETS share = ETS tCO2e ÷ Scope 1 tCO2e
• Removals and credits are not subtracted anywhere (AR 20(d))
• Scope 3 has a screening note covering all 15 categories (AR 24(b))

If a check fails, do not fix the number. Report the mismatch in the draft under ### Data quality notes.

E1-7 energy (paras 26 to 28)

Fossil, nuclear, renewable consumption totals in MWh. Fossil breakdown only if high_climate_impact_sector: true. Production split if given.

E1-9 removals and credits (paras 33 to 35)

Report removals per project and carbon credits cancelled, purchased not cancelled, standards, and nature-based share. Credits are never inside Scope 1, 2, or 3 and never inside a reduction target.