Net Zero Framework & Scopes2 / 12
Carbon Accounting & Baseline
Measuring emissions; carbon factors (kgCO₂/kWh); historical baseline.
10 min read · Jacob Willis, Net Zero Lead · Last reviewed July 2026
Net zero requires measuring emissions accurately: you cannot manage, target, or reduce what you have not quantified. The measurement method itself (scopes, emission factors, the GHG Protocol and ISO standards) is taught in the Carbon Accounting Fundamentals course; this lesson applies it at roadmap level, establishing the baseline and tracking machinery on which every target and claim in this course depends.
In this lesson
- 01What carbon accounting is
- 02From activity to emissions
- 03Emission factors
- 04CO2e and the greenhouse gases
- 05Establishing the baseline
- 06The scope 3 challenge
- 07Accuracy, consistency, and improvement
- 08The foundation for action
- 09Sources and further reading