Level 111 lessons · 95 min
Carbon Accounting Fundamentals
How organisations measure their emissions: scopes 1, 2 and 3, emission factors, the GHG Protocol and ISO 14064, market versus location-based reporting, and building a footprint that survives scrutiny. The measurement language every net-zero conversation assumes.
01Carbon, Scopes & Factors
- ▶Why Count CarbonTonnes of CO₂e, the greenhouse gases behind them, and the customer, investor and regulatory pressures that made carbon a number every organisation now needs.9 min
- ▶Scopes 1, 2 & 3 ExplainedThe GHG Protocol's three scopes with UK examples: what you burn, what you buy as energy, and everything else, and why the split prevents double counting.10 min
- ▶Emission Factors: kWh into kgCO₂eActivity data times emission factor: the UK government conversion factors, why the electricity factor falls every year, and the habits that keep calculations honest.10 min
- ▶Carbon Basics CheckQuiz on CO₂e, the three scopes and emission factors.5 min
02The Standards
- ▶The GHG ProtocolThe standard behind almost every corporate footprint: its five principles, organisational and operational boundaries, and the base year that makes progress measurable.10 min
- ▶Market vs Location-Based ReportingTwo legitimate answers to one scope 2 question: grid-average versus contract-based accounting, REGOs, and why credible reports show both numbers.10 min
- ▶ISO 14064, ISO 14068 & VerificationThe ISO family that formalises footprints and claims: 14064's three parts, 14068 replacing PAS 2060 for carbon neutrality, and what third-party verification adds.10 min
- ▶Standards CheckQuiz on the GHG Protocol, scope 2 methods and the ISO standards.5 min
03Building & Reporting a Footprint
- ▶Building Your First FootprintFrom energy bills to a defensible number: boundary, data collection, a worked 200-tonne company footprint, and the screening approach that tames scope 3.11 min
- ▶Reporting, Offsets & Credible ClaimsWhere the numbers go (SECR, customer questionnaires, net-zero targets), the reduction-before-offsetting hierarchy, and the claims that survive scrutiny.10 min
- ▶Carbon Accounting Course CheckFinal quiz across scopes, standards, factors and reporting.5 min
Frequently asked questions
- What are scope 1, 2 and 3 emissions?
- Scope 1 is direct emissions from sources you own or control (gas boilers, company vehicles, process and refrigerant emissions). Scope 2 is indirect emissions from the electricity, heat or steam you purchase. Scope 3 is everything else in your value chain: purchased goods, transport, commuting, product use and disposal. The split comes from the GHG Protocol and prevents double counting between organisations.
- What is the difference between the GHG Protocol and ISO 14064?
- The GHG Protocol is the detailed how-to methodology most corporate footprints follow: scopes, boundaries, principles and calculation guidance. ISO 14064 is the formal international standard family that specifies requirements for quantifying (part 1), project accounting (part 2) and verifying (part 3) greenhouse gas statements. They are compatible: organisations typically calculate to the GHG Protocol and verify against ISO 14064-3.
- How do you convert kWh into carbon emissions?
- Multiply the activity data by an emission factor: kWh × kgCO₂e/kWh. The UK government publishes conversion factors annually; the 2024 set puts grid electricity at roughly 0.207 kgCO₂e/kWh and natural gas at roughly 0.183 kgCO₂e/kWh. The electricity factor falls every year as the grid decarbonises, so always use the factor for the year being reported.
- Is carbon reporting mandatory in the UK?
- For large companies, yes: SECR requires quoted and large unquoted companies to report energy use and emissions in their annual accounts. Most SMEs have no legal obligation yet, but customer questionnaires, tender requirements and supply-chain programmes increasingly make a footprint commercially necessary regardless of size.
- What replaced PAS 2060 for carbon neutrality claims?
- ISO 14068-1, published in 2023. PAS 2060 was withdrawn in November 2025, and the ISO standard is stricter: it requires a hierarchy of actual emissions reductions before offsetting can support a carbon-neutrality claim.