Course 3 of 8Short Course

Carbon Accounting: Scope 1, 2, and 3

Develop practical capability to identify, calculate and organise greenhouse-gas emissions across direct operations, purchased energy and the wider value chain.

About the Course

Carbon Accounting: Scope 1, 2, and 3 provides a practical introduction to organisational greenhouse-gas accounting and emissions inventory development.

Participants learn how to define reporting boundaries, identify relevant emission sources, collect and assess activity data, apply emission factors, calculate Scope 1 and Scope 2 emissions, screen relevant Scope 3 categories, and consolidate results into a structured carbon inventory.

The course emphasises practical carbon accounting, transparent assumptions and defensible data rather than climate terminology alone.

What You Will Learn

Explain the purpose and core principles of organisational carbon accounting.
Define appropriate organisational and operational boundaries.
Distinguish between Scope 1, Scope 2 and Scope 3 emission sources.
Identify appropriate activity data and emission factors.
Calculate common Scope 1 emissions.
Calculate Scope 2 emissions associated with purchased energy.
Explain location-based and market-based Scope 2 approaches.
Identify and screen relevant Scope 3 categories.
Apply basic approaches to selected Scope 3 calculations.
Evaluate common data-quality limitations and assumptions.
Consolidate emissions into a structured organisational carbon inventory.
Identify major emissions sources and preliminary reduction opportunities.

Course Curriculum

5 modules · ~18 h indicative total

Fundamentals of Organisational Carbon Accounting~3 h9 topics

Purpose of carbon accounting
Greenhouse gases and CO2-equivalent
Organisational boundaries
Operational boundaries
Scope 1, 2 and 3 concepts
Activity data
Emission factors
Base years and inventory periods
Relevance, completeness, consistency, transparency and accuracy

Scope 1: Direct Emissions~3 h10 topics

Stationary combustion
Mobile combustion
Process emissions
Fugitive emissions
Refrigerants
Fuel-consumption data
Emission-factor selection
Basic emissions calculations
Data gaps and estimates
Double-counting risks

Scope 2: Purchased Energy Emissions~3.5 h10 topics

Purchased electricity
Purchased steam, heat and cooling
Electricity activity data
Grid emission factors
Location-based accounting
Market-based accounting
Contractual instruments
Renewable-electricity considerations
Scope 2 data quality
Common calculation errors

Scope 3: Value-Chain Emissions~4 h13 topics

Upstream and downstream emissions
Scope 3 category structure
Purchased goods and services
Capital goods
Transportation and distribution
Waste
Business travel
Employee commuting
Use of sold products
End-of-life treatment
Supplier data
Spend-based and activity-based approaches
Data uncertainty and estimation

Building, Reporting and Improving a Carbon Inventory~4.5 h12 topics

Inventory consolidation
Data-quality checks
Assumptions and documentation
Emissions baselines
Year-on-year comparison
Uncertainty
Internal review
Reporting boundaries
Preparing data for external reporting
Emissions hotspot identification
Linking inventories to reduction planning
Maintaining an annual inventory process

Who Should Attend

Sustainability and ESG professionalsEnvironmental professionalsCarbon and energy practitionersProcess and chemical engineersEnvironmental engineersOperations and facilities professionalsHSE professionalsCorporate reporting and compliance personnelConsultants supporting carbon and sustainability projectsTechnical managers responsible for environmental performanceProfessionals beginning work in greenhouse-gas accounting

Prerequisites

Basic numerical and spreadsheet skills
General familiarity with organisational operations, energy use or environmental data
An interest in carbon accounting, sustainability or emissions management

No previous formal carbon-accounting experience is required.

Practical Learning

Participants work through classification, calculation and inventory-development exercises.

Boundary and Scope Classification

Define an inventory boundary and classify emission sources into Scope 1, 2 and 3.

Scope 1 Calculation Exercise

Calculate emissions from fuel use, vehicles and refrigerant losses.

Scope 2 Calculation Exercise

Analyse purchased-energy data and calculate Scope 2 emissions.

Scope 3 Screening Exercise

Identify relevant value-chain categories, data needs and preliminary calculation approaches.

Carbon Inventory Consolidation

Bring multiple emissions sources together into a structured organisational inventory.

Applied Case Study

The course concludes with an organisational carbon-accounting scenario containing fuel-consumption data, purchased electricity, vehicle activity, refrigerants, business travel, waste, purchased goods and selected value-chain activities.

Applied workflow

Inventory boundary
Emission-source register
Scope classification
Calculations
Consolidated inventory
Hotspot analysis
Initial reduction priorities

Resources Included

Representative resources for the website (the full internal toolkit may be broader):

GHG Inventory Boundary Worksheet

Emission Source Identification Register

Scope 1, 2 and 3 Classification Guide

Activity Data Collection Template

Emission Factor Register

Scope 1 Calculation Worksheet

Scope 2 Calculation Worksheet

Scope 3 Screening Matrix

What You Will Gain

Develop the practical skills required to identify, calculate and organise organisational greenhouse-gas emissions and build a structured carbon inventory that supports better reporting and emissions-management decisions.

Stronger understanding of organisational carbon accounting
Ability to distinguish Scope 1, 2 and 3 emissions
Practical emissions-calculation experience
Improved confidence working with activity data and emission factors
Structured approach to Scope 3 screening
Better understanding of carbon data quality and uncertainty
Practical tools for building and maintaining a carbon inventory

Industry Applications

ManufacturingEnergyMining and resourcesOil and gasChemicalsWater and wastewaterTransport and logisticsConstructionFood and beverageTechnologyProfessional servicesPublic-sector organisations

Delivery Options

Live Virtual Training

Interactive instructor-led delivery incorporating exercises, analysis and discussion.

Instructor-Led Classroom Training

Face-to-face delivery with practical activities, case work and direct instructor interaction.

Corporate Cohorts

Organisation-specific delivery with examples and scenarios adapted to relevant operational or technical contexts where appropriate.

Blended Delivery

A combination of instructor-led sessions and structured independent activities or applied project work.