BNZ Green
Sustainability and finance leaders reviewing emissions data beside industrial operations

Carbon Accounting

Numbers that hold up under audit

An inventory is only useful if someone independent can trace it back to source. We build Scope 1, 2 and 3 accounts to GHG Protocol with the evidence trail attached, so assurance becomes a review rather than a rebuild.

  • GHG Protocol
  • All 15 Scope 3 categories
  • Audit trail per figure

Coverage

Complete, bounded and traceable

We resolve the questions that cause restatements later: organisational boundary, operational control, double counting and emission factor vintage.

  • Scope 1 direct combustion, process and fugitive emissions
  • Scope 2 purchased electricity on both location and market-based methods
  • Scope 3 screening across all 15 categories, with material ones built out fully
  • Documented organisational and operational boundary decisions
  • Emission factor register with source, vintage and applied conversion
  • Uncertainty assessment flagging estimate-based figures
Sustainability analyst and facilities engineer reviewing source evidence

Every number has a source.

Evidence, ownership and methodology stay connected to the result.

Defensible data

Carbon numbers are only useful when you can trust them.

Corporate carbon accounting involves complex data, organisational boundaries, emission factors and assumptions. BNZ Green creates a defensible emissions inventory with traceability from the final number back to its source.

Illustrative evidence chain

012,480 tCO₂e
02Electricity consumption
032.4 GWh
04Utility invoice
05Emission factor
06Calculation
07Verified data point
Source verified ✓Factor vintage: FY2026Data owner: FacilitiesEvidence attached ✓

Coverage

What exactly are we measuring?

Industrial facilities, electricity infrastructure and logistics operations

Scope 1

Direct emissions

  • Stationary combustion
  • Mobile combustion
  • Process emissions
  • Fugitive emissions

Scope 2

Purchased energy

  • Location-based
  • Market-based
  • Electricity infrastructure
  • Energy procurement

Scope 3

Value-chain emissions

  • Suppliers & materials
  • Logistics & travel
  • Products & waste
  • 15 categories screened

Data pipeline

From business activity to a defensible carbon inventory.

Energy, fuel, travel, procurement, waste, logistics and supplier data move through a controlled calculation and quality process.

  1. 01Business activity
  2. 02Activity data
  3. 03Emission factors
  4. 04Calculation engine
  5. 05Quality assurance
  6. 06GHG inventory
  7. 07Evidence trail

Value chain

Scope 3 is where carbon accounting gets complicated.

Supplier data, procurement activity, logistics, business travel and other value-chain emissions can represent a significant share of an organisation's footprint. We help companies move from estimates toward better-quality, activity-based and supplier-specific data.

Manufacturing, freight and distribution infrastructure across a supply chain

Screen → Identify material categories → Collect data → Improve data quality

Upstream

  • Purchased goods
  • Capital goods
  • Fuel & energy
  • Transport
  • Waste
  • Business travel
  • Employee commuting
  • Leased assets

Downstream

  • Distribution
  • Processing
  • Use of products
  • End-of-life
  • Leased assets
  • Franchises
  • Investments

Confidence

Know how reliable your numbers are.

We don't hide uncertainty. We identify it, document it and create a pathway to improve data quality over time.

Current quality

Illustrative maturity view

High confidence

Primary activity data + documented evidence

Medium confidence

Secondary data + established factors

Estimated

Proxy, spend-based or modelled data

Current qualityImprovement pathway

Audit trail

From emissions figure to source evidence.

Illustrative carbon data record

Emission source

Purchased Electricity

Activity data

2,480,000 kWh

Source

Utility Invoice

Emission factor

Grid factor — FY2026

Calculation

2,480,000 × 0.82

Calculated result

2,033.6 tCO₂e

  • Evidence attached ✓
  • Methodology documented ✓
  • Data owner assigned ✓

Annual operation

Carbon accounting is not a one-time exercise.

01

Define

Organisational boundaries

02

Collect

Activity data & evidence

03

Calculate

Factors & methodology

04

Review

Quality checks & anomalies

05

Assure

Evidence & verification

06

Improve

Better data next cycle

Outputs

A carbon inventory built for decisions, not just disclosure.

Corporate GHG Inventory

Scope 1, 2 & relevant Scope 3

Emissions Data Register

Sources, owners and methodologies

Emission Factor Register

Factors, sources and vintages

Boundary Documentation

Organisational and operational boundaries

Management report

Corporate GHG Inventory

Scope 1, 2 & relevant Scope 3

Data Quality Assessment

Confidence and estimation flags

Scope 3 Materiality Assessment

15-category screening

Evidence Pack

Supporting documentation

Management Insights

Hotspots, trends and gaps

From accounting to intelligence

Your carbon inventory should tell you what to do next.

01

Carbon Accounting

What are our emissions?

02

Carbon Intelligence

Where are our biggest emissions?

03

Net Zero Strategy

Where do we want to go?

04

Decarbonisation

How do we reduce them?

Enterprise context

Carbon accounting for the complexity of real businesses.

Manufacturing, offices, logistics and multi-site business operations

Manufacturing

Energy + process + supply chain

Financial Services

Operations + value chain + financed emissions where applicable

Travel & Logistics

Fuel + transport + business travel

Real Estate

Buildings + energy + leased assets

Multi-Entity Organisations

Multiple companies + facilities + reporting boundaries

Why BNZ Green

Defensible by design.

What’s next?

You know your emissions. What’s next?

Decision pathway

Build your Net Zero pathway

Turn your emissions baseline into a credible climate strategy.

Explore Net Zero Strategy
Corporate sustainability team reviewing climate performance

Start with evidence

Ready to build a carbon inventory you can trust?

Let's establish your emissions baseline, improve data quality and build the evidence foundation for your climate strategy.

Questions

Practical questions

  • Should we attempt all 15 Scope 3 categories at once?

    Rarely. We screen all 15 to identify which are material, then build those out properly. Attempting full depth across every category in year one typically produces a large volume of low-confidence data that nobody trusts.

  • Location-based or market-based Scope 2?

    Both. GHG Protocol requires dual reporting where market instruments are held, and the two figures answer different questions — grid exposure versus procurement choices. We calculate and present both.

  • How do you avoid double counting in Scope 3?

    Category boundaries are defined explicitly at the outset, with particular attention to the overlaps that cause problems: purchased goods against capital goods, and upstream transport against distribution.

  • Can you rebuild a prior year inventory?

    Yes, and it is often necessary when a baseline was built without an audit trail. We reconstruct from source records where they exist and clearly flag where documented estimation was required.

Get an inventory you can defend

Send us your current numbers and we will tell you where the assurance risk sits before you commit to anything.

  • GHG Protocol aligned
  • Third-party assurance ready
  • Sector-specific teams