Carbon Accounting Fundamentals: Defensible GHG Inventories

OPENINGMost organisations now report carbon accounting numbers. Very few understand how those numbers are actually built.Carbon accounting is not about perfect data. It’s about clear thinking, transparent assumptions, and defensible decisions.This course provides a practical foundation in carbon accounting and greenhouse gas (GHG) inventories, focused on how emissions are calculated and reported in real organisations — not just how they appear in sustainability reports.WHAT THIS COURSE COVERSIn this course, you will learn:How carbon emissions are calculated using activity data and emission factorsWhat CO₂e means — and why different gases are treated differentlyHow Scope 1, Scope 2, and Scope 3 emissions are defined and appliedHow organisational boundaries determine what is included in an inventoryWhere professional judgement is required when data is incomplete or uncertainHow to build a simple, structured, and defensible GHG inventory end-to-endRather than memorising standards, you’ll learn how to think like a carbon accountant — including how to explain and defend your assumptions.WHAT MAKES THIS COURSE DIFFERENTThis is not a standards walkthrough or a reporting checklist.Instead, this course focuses on:Practical logic over theoryReal-world data limitationsHow professionals decide what is “good enough”Why clarity and consistency matter more than false precisionThe approach reflects how carbon accounting is actually applied in consulting, corporate sustainability, and assurance contexts.WHO THIS COURSE IS FORThis course is designed for:Sustainability and ESG professionalsConsultants and advisorsEngineers, architects, and project managersStudents and graduates entering sustainability rolesAnyone who needs to understand how GHG inventories are built — not just reportedYou do not need a technical background.If you can follow logical steps and explain assumptions clearly, you will be able to apply what you learn.WHAT YOU’LL BE ABLE TO DO BY THE ENDBy the end of this course, you will be able to:Explain how carbon accounting works in practiceBuild a basic organisational GHG inventoryClassify emissions correctly by scopeIdentify key assumptions and limitationsCommunicate carbon data with confidence and credibilityWHAT THIS COURSE DOES NOT COVERThis course focuses on foundations.It does not cover, in depth:Advanced Scope 3 category modellingSector-specific methodologiesNet-zero target settingAssurance standards in detailThese topics build on the principles taught here and are best approached once the fundamentals are clear.