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GHG Accounting and Carbon Footprint Assessment

Measure greenhouse gas emissions clearly, consistently and in line with recognised reporting expectations.

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Ace CSR helps organisations calculate and disclose greenhouse gas emissions across Scope 1, Scope 2 and relevant Scope 3 categories.

The process brings together activity data, emission factors, operational boundaries, calculation methodologies, data checks and reporting-ready explanations. Each stage helps companies understand their emissions profile, improve data quality and communicate carbon performance more clearly.

What This Service Covers

GHG accounting support can cover the full emissions calculation process, from data request planning to final disclosure. The process identifies relevant emission sources, collects activity data, applies suitable emission factors, checks calculation logic and prepares emissions tables for reporting.

The aim is to produce a clear and defensible carbon footprint. Strong GHG accounting should help companies understand where emissions arise, which sources drive performance and how future reductions can be planned and monitored.

Scope 1 and Scope 2 Emissions

Scope 1 emissions come from sources that the company owns or controls, such as fuel used in vehicles, machinery, generators, boilers or other on-site equipment.

Scope 2 emissions come from purchased electricity, steam, heating or cooling. For most companies, purchased electricity represents the main Scope 2 source.

The process helps companies collect the right activity data, apply appropriate emission factors and present emissions clearly across business units, facilities, subsidiaries or countries where relevant.

Scope 3 Emissions

Scope 3 emissions cover indirect emissions across the value chain. These may include purchased goods and services, capital goods, fuel- and energy-related activities, upstream transport, waste generated in operations, business travel, employee commuting, leased assets, franchises, investments and downstream activities.

A practical Scope 3 assessment should focus on relevance, data availability and materiality. The process can begin with category screening before expanding into more detailed calculations for the categories most relevant to the company.

Data Quality and Methodology

Good emissions reporting depends on clear data sources, consistent assumptions and transparent methodology. The process checks activity data, applies suitable emission factors and documents key assumptions so the results can support internal review, reporting and future comparison.

Where estimates are required, the methodology should explain the basis clearly. This helps companies improve data quality over time without delaying progress on carbon footprint reporting. A reliable emissions baseline also supports climate scenario analysis and transition planning.

At a Glance

Where Emissions Sit in the Value Chain

Upstream

Scope 3 · Indirect

  • Purchased goods & services
  • Capital goods
  • Fuel & energy-related activities
  • Transport & distribution
  • Waste in operations
  • Business travel
  • Employee commuting
  • Leased assets

Own Operations

Scope 1 & Scope 2

Scope 1 · Direct

  • Fuel combustion
  • Company vehicles
  • Refrigerants & process gases

Scope 2 · Energy indirect

  • Purchased electricity
  • Steam, heat & cooling

Downstream

Scope 3 · Indirect

  • Transport & distribution
  • Processing of sold products
  • Use of sold products
  • End-of-life treatment
  • Leased assets
  • Franchises
  • Investments

Organisational and operational boundaries determine which of these sources fall within the carbon footprint.

Reporting-Ready Outputs

Depending on the project scope, clients may receive:

  • Scope 1, Scope 2 and Scope 3 emissions table
  • Carbon footprint summary
  • Emissions by source, business unit, country or facility
  • Activity data request template
  • Emission factor reference table
  • Calculation methodology notes
  • Scope 3 category screening summary
  • Year-on-year emissions comparison
  • Emissions intensity indicators
  • Reporting-ready charts and narrative disclosures
  • Recommendations for improving data quality

Frameworks Supported

This service can align with:

  • GHG Protocol Corporate Accounting and Reporting Standard
  • GHG Protocol Scope 2 Guidance
  • GHG Protocol Corporate Value Chain Scope 3 Standard
  • IFRS S2 Climate-related Disclosures
  • Bursa Malaysia Sustainability Reporting Guide
  • GRI Standards
  • FTSE4Good Bursa Malaysia Index requirements
  • Company-specific carbon reporting needs

Why Ace CSR?

Ace CSR combines emissions calculation experience with sustainability reporting and disclosure writing. The team helps companies move from raw operational data to clear emissions outputs that support annual reports, sustainability statements, climate disclosures and ESG strategy.

The focus remains on practical, transparent and report-ready carbon accounting. Each assessment should help a company understand its emissions profile, strengthen data collection and build a clearer basis for future reduction initiatives.

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Related Services

Scope 3 Emissions Assessment

Screen, calculate and disclose value chain emissions across the 15 Scope 3 categories under the GHG Protocol.

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Climate Scenario Analysis

Use the emissions baseline to assess transition risks, carbon pricing exposure and emissions pathways under different climate futures.

Explore Climate Scenario Analysis

Sustainability Reporting

Integrate carbon footprint results into sustainability statements, annual reports and framework-aligned disclosures.

Explore Sustainability Reporting

Need to calculate or improve a carbon footprint?

Speak to Ace CSR about GHG accounting, Scope 3 assessment and reporting-ready emissions disclosures.