Greenhouse gas accounting and decarbonisation

Getting the inventory right the first time

An emissions inventory is a piece of accounting, and it behaves like one: boundary decisions, consistent methodology, documented factors, and comparatives that survive a restatement. Build it loosely in year one and you inherit the problem in every year that follows, because your reduction targets are measured against a baseline you no longer trust.

For Hong Kong operations that means care with the details that get glossed over: which grid emission factor applies to each supplier and year, how landlord-supplied electricity is treated in leased premises, whether town gas and diesel generation are captured, how location-based and market-based Scope 2 figures are presented, and how a mid-year acquisition or disposal is handled.

Scope 3, honestly scoped

• Screening across all fifteen categories to establish which are relevant and material
• A staged approach — spend-based estimation first where necessary, supplier-specific data where it changes the answer
• Supplier engagement materials, because most Scope 3 work is a data collection problem
• Clear disclosure of estimation methods and their limitations
• A roadmap for improving data quality year on year rather than pretending it is already good

Decarbonisation that is not a wish list

We build reduction pathways from your actual asset base and operating constraints: identified measures, indicative abatement, indicative cost, and a sequence. That produces a plan your CFO can review as a capital question, which is the only form in which decarbonisation plans get funded.