It suits exporters, manufacturers, banks and any organisation asked by buyers, investors or lenders to report its emissions.

• Organisational and reporting boundaries are set.
• Emission sources and removals are identified by category.
• Emissions are quantified with documented methods and emission factors.
• A greenhouse gas report is prepared from the inventory.
• Evidence is kept for independent verification.

The number of sites and emission sources, and the quality of activity data, drive the cost.

A first inventory usually covers one reporting year. It is then repeated each year.

Greenhouse gas statements are verified rather than certified. Verification is carried out by bodies accredited to ISO 14065.