GHG Calculation Methodology

Carbon Accounting Methodology

Reliable carbon data requires a structured and transparent calculation methodology. Green Analytics applies internationally recognized carbon accounting standards together with GHG Measurement, Reporting and Verification (MRV) principles to ensure that greenhouse gas (GHG) emissions are calculated consistently, using transparent and traceable methodologies suitable for independent verification.

Our methodology is aligned with the principles of internationally accepted carbon accounting frameworks and is designed to produce clear and verification-ready carbon data.

Standards and Frameworks

Green Analytics performs carbon footprint calculations using internationally recognized methodologies, including:

• ISO 14064-1 – Organizational greenhouse gas inventories;
• ISO 14067 – Product carbon footprint (PCF);
• GHG Protocol – Corporate and Product Standards;
• Intergovernmental Panel on Climate Change (IPCC) emission factor guidance;
• European Environment Agency (EMEP/EEA) emission factors where applicable.

These frameworks ensure that emissions are calculated according to internationally recognized best practices.

Data Collection and System Boundaries

The first step in any carbon footprint assessment is the definition of organizational or product system boundaries.

Depending on the project scope, the assessment may include:

• fuel consumption;
• electricity and energy use;
• process emissions;
• transport and logistics;
• waste treatment;
• purchased goods and services;
• upstream and downstream supply chain activities.

Clear system boundaries ensure that emissions are calculated consistently and transparently.

Emission Calculation Model

Greenhouse gas emissions are calculated using the standard carbon accounting equation:

Emissions = Activity Data × Emission Factor

Where:

Activity Data represents measurable operational data such as fuel consumption, electricity usage, production volumes or transport distances.
Emission Factors convert activity data into greenhouse gas emissions expressed as CO₂ equivalent (CO₂e). Emission factors are selected from recognized international databases and documented to ensure full traceability. Emission factors may be sourced from internationally recognized databases such as IPCC, EMEP/EEA or national inventories where applicable.

Scope 1, Scope 2 and Scope 3 Emissions

Carbon footprint studies typically follow the classification defined by the GHG Protocol:

Scope 1 – Direct Emissions
Emissions from sources owned or controlled by the organization, such as fuel combustion or industrial processes.

Scope 2 – Energy Indirect Emissions
Emissions associated with purchased electricity, heat or steam.

Scope 3 – Other Indirect Emissions
Emissions occurring throughout the value chain, including transport, purchased goods, waste management and supplier activities.

Green Analytics helps organizations structure and calculate emissions across all relevant scopes.

Allocation and Process Modelling

In manufacturing and complex industrial environments, emissions must often be allocated between processes or products.

Green Analytics applies recognized allocation approaches, including:

• energy-based allocation;
• mass-based allocation;
• economic allocation;
• process-based modelling.

The selected allocation method is documented and justified in order to ensure methodological transparency.

Documentation and Traceability

A key principle of the Green Analytics methodology is full traceability of carbon data.

All calculations are supported by:

• documented activity data sources;
• referenced emission factors;
• structured calculation models;
• transparent assumptions;
• clear system boundary definitions,

This documentation allows carbon footprint studies to be reviewed, audited and independently verified when required.

Designed for Verification

Many organizations calculate emissions but encounter difficulties during third-party verification because their calculations are not fully traceable.

Green Analytics structures carbon footprint studies so that they are verification-ready, meaning that:

• all emission sources are clearly documented;
• calculation models can be reviewed by auditors;
• emission factors are referenced and justified;
• assumptions are transparent and defensible.

This approach ensures that carbon data can support sustainability reporting, supply chain requirements and independent verification processes. The methodology is compatible with independent verification principles defined in ISO 14064-3.

Why Methodology Matters

Accurate carbon accounting is essential for:

• credible sustainability reporting;
• supply chain carbon disclosure;
• ESG and climate reporting;
• decarbonization strategies;
• compliance with international standards.

A transparent methodology ensures that carbon data is not only calculated, but trusted and usable.