Module
Water, Energy & Carbon Accounting
Produce defensible facility-level water, energy and greenhouse gas inventories using recognised methods.
Module details
Notice: Information is for educational reference only and is not legal advice. Always verify the current version of any standard, regulation or buyer requirement on the official source before acting.
Roles
- EHS Manager
- Sustainability Analyst
- Utilities Engineer
Outcomes
- Water, energy and GHG data with owner, source and calculation method
- Reporting boundaries aligned to recognised protocols
Workflow
- 1.Define organisational and operational boundaries
- 2.Assign meters, sources and emission factors per stream
- 3.Compile Scope 1, 2 and material Scope 3 categories
- 4.Independently review calculations before publication
Evidence
Common failures
- Missing meters treated as zero rather than estimated
- Emission factors mixed between vintages without disclosure
Escalation
- Material restatement (>5% at inventory level) → disclosure and executive sign-off
KPIs
- % streams with metered or verified data
- Restatement rate year on year
Official sources
- GHG Protocol Corporate Accounting and Reporting Standard
Reference standard for corporate greenhouse gas accounting, defining organisational and operational boundaries and the Scope 1/2/3 model.
World Resources Institute / WBCSD · Implementation guidance · Jurisdiction: Global · Applies to: Companies preparing organisation-level greenhouse gas inventories (Scope 1, 2 and 3).
- GHG Protocol Product Life Cycle Accounting and Reporting Standard
Reference standard for product life-cycle greenhouse gas accounting from raw materials through end-of-life.
World Resources Institute / WBCSD · Implementation guidance · Jurisdiction: Global · Applies to: Product-level cradle-to-grave greenhouse gas assessments.
- ISO 50001 — Energy management systems (ISO 50001:2018)
Requirements for an energy management system enabling continual improvement in energy performance, efficiency, use and consumption.
International Organization for Standardization · Voluntary standard · Jurisdiction: Global · Applies to: Organisations establishing systems and processes to improve energy performance.