Method · last verified 2026-09-14
A log is a ledger. It is not a climate claim.
Keep three books if you need them. Mix them and you will fail an auditor, a customs officer, or a customer at the same time.
1. Corporate inventory (CSRD / SB 253 / customers)
Follow the GHG Protocol Corporate Standard (ESRS E1 also allows ISO 14064-1). Scope 1 is what you burn or process. Scope 2 is purchased energy, reported both location-based and market-based. Scope 3 is the value chain, by material category — not a single magic number.
Log activity data, the factor you used and its version, the organisational boundary, and who signed it off. Gross figures only. Removals and credits sit in a different column.
2. Embedded emissions (EU and UK CBAM)
This is attributed installation and product data for goods that cross a border, not your company-wide footprint. Defaults exist; they are conservative on purpose. Actual verified data from the producer is the log that usually costs less in certificates.
3. Improvement log
Record reduction actions: what changed, when, the expected tCO2e, and the evidence. That is how you show progress without pretending a credit cancelled an emission. This site will not call anything climate-neutral.
If a customer asked, and you are small
A supplier questionnaire is not CSRD. If you have up to 1,000 employees you may be a protected undertaking: the reporting company is capped in what it can demand, and you can refuse extra datapoints. Send a proportionate log of what you actually measure. Do not invent a full ESRS statement to clear a portal.