Greenhouse gas reporting, explained

Scope 1, 2 and 3

• Scope 1: direct emissions from sources the organisation owns or controls, such as fuel burned in boilers and vehicles, and refrigerant leaks.
• Scope 2: indirect emissions from purchased electricity, steam, heating and cooling.
• Scope 3: other indirect emissions in the value chain, such as purchased goods, business travel, transport and the use of sold products.

Standards and frameworks

• GHG Protocol Corporate Standard: the most widely used framework for corporate inventories.
• ISO 14064-1: requirements for organisational GHG inventories.
• ISO 14064-2: quantifying and reporting GHG project reductions and removals.
• ISO 14064-3: verification and validation of GHG statements.
• ISO 14067: carbon footprint of products.
• IFRS S1 and IFRS S2: the ISSB's general sustainability and climate-related disclosure standards.

In Malaysia

Malaysia's National Sustainability Reporting Framework adopts the ISSB standards (IFRS S1 and S2) on a phased basis, starting with larger listed companies. Check the current requirements that apply to your organisation.

Starting an inventory

1. Set organisational boundaries (which entities and sites are included) and operational boundaries (which scopes and sources).
2. Collect activity data such as fuel, electricity and refrigerant records.
3. Apply documented emission factors and calculate emissions.
4. Choose a base year and record methods and assumptions.
5. Review the results internally and, where needed, have them independently verified.

About this page

This page is educational. It does not show measured emissions data for any organisation or region. Questions are answered by Eddi Group Berhad.