OneCarbon · Methodology

A GHG inventory
process built to
survive audit

Most GHG inventories are assembled backwards — from templates, not from emission sources. OneCarbon is One17's structured methodology for building inventories the right way: evidence first, numbers second, disclosure third.

GHG ProtocolISO 14064-1Scope 1–3Audit-ReadyNo Software Licence
100%
of emission sources traceable to a primary document
0
software licences or platform fees required

Why most
inventories
don't hold up

Built around frameworks, not emission sources

Organisations reach for GRI or ISSB templates before they've mapped where their emissions actually come from. The result looks complete, but the numbers aren't traceable.

Evidence gaps that only surface at audit time

Data that passed internal review fails when a third-party verifier asks for the source document behind a figure. By then, it's costly to fix.

Systems too complex to maintain

Over-engineered platforms and dashboards that require specialist knowledge to operate — and break down the moment the person who built them leaves.

Scope 3 numbers with no reconstruction path

Category-level figures in the report with no documented activity data, emission factors, or methodology behind them. These don't survive even a desk review.


Five stages.
One audit-ready
inventory.

Each stage of the OneCarbon process produces a specific evidence artefact — a document, register, or record that is traceable, reviewable, and defensible under third-party verification. The process is lean by design: we work with your existing data, your existing team, and your actual reporting requirements.

B
Stage 01
Boundary & Materiality
Define organisational and operational boundaries. Identify which emission sources are material and why. Set the scope of the inventory before touching any data.
Output
Boundary Definition Document
S
Stage 02
Source Mapping
Map every material emission source to an activity type, data owner, and primary document. Identify data gaps before calculation begins.
Output
Emission Source Register
E
Stage 03
Evidence & Data Collection
Collect primary activity data from source documents — invoices, meter readings, purchase records. Each data point is linked to its source before any calculation is run.
Output
Evidence-Linked Data Set
C
Stage 04
Calculation & QC
Apply GHG Protocol–aligned emission factors with documented provenance. Run a structured data quality check. Every figure is traceable from activity data to tCO₂e output.
Output
Verified Calculation Workbook
R
Stage 05
Report & Disclosure
Produce the GHG inventory report and supporting disclosure. Structured for internal use, customer questionnaires, regulatory submission, or third-party verification.
Output
GHG Inventory Report

Evidence before numbers

We map every emission source to a primary document before any calculation starts. There are no figures in the final inventory that can't be traced back to a source record.

Designed for verification

The process is structured the way a third-party verifier thinks. We've been on the other side of the audit — so we build evidence systems that hold up when the questions come.

No software dependency

No platform to subscribe to, no dashboard to maintain, no licence fee. The methodology is delivered as a consulting engagement. Your inventory belongs to you, in formats you can use.

Lean process

We work with your existing data and team. The OneCarbon process is sized to the organisation — no over-engineering, no complexity for its own sake.

Methodology, not a template

A template tells you what to fill in. A methodology tells you why each number exists, what evidence supports it, and how to defend it. OneCarbon delivers the latter.

Built to be maintained

Every inventory we produce includes the documentation and procedures your team needs to update it next year — without needing to start from scratch or re-engage an adviser.


“The gap between reported figures and verifiable figures is wider than most organisations realise — until the auditor asks.”— One17 Verification Experience
  • Every emission source linked to a primary evidence document
  • Emission factors documented with source and version
  • Organisational and operational boundaries formally defined
  • Data quality assessed at source, not after calculation
  • Report structured for third-party verification from day one
  • Scope 3 categories assessed for materiality, not just included

01

Boundary Definition Document

Formal record of organisational and operational boundary decisions, including rationale for inclusion and exclusion of emission sources.

02

Emission Source Register

Complete register of all emission sources within scope, with data owner, source document type, and data quality classification for each.

03

Calculation Workbook

Fully documented calculation workbook with activity data, emission factors, GWP values, and tCO₂e outputs — all traceable to source records.

04

GHG Inventory Report

Complete inventory report aligned to GHG Protocol and ISO 14064-1, structured for disclosure, customer questionnaires, or regulatory submission.

Ready to build an inventory
that holds up under scrutiny?

Tell us about your reporting requirements and we'll explain how the OneCarbon process applies to your organisation. No obligation, no over-engineering.

Start the conversation →Back to Services