If your emissions numbers can’t be explained, they can’t be trusted. This guide shows how Qatar-based teams can build a clear,
evidence-backed greenhouse gas inventory (Scopes 1, 2, and 3) that stands up to internal reviews and third-party checks.
Why this matters in Qatar
More buyers, developers, and supply-chain partners are asking for emissions data that is consistent, traceable, and supported by documents.
A “best guess” footprint may look fine on a slide, but it won’t survive due diligence. This article helps you build the numbers the right way.
contact Waey to plan data collection, calculation, and verification support.
1) What “GHG accounting and verification” actually means
GHG accounting is the process of measuring emissions from your organization’s activities using a recognized method,
then documenting assumptions so someone else can reproduce the result. Verification is an independent check (internal or third-party)
that tests whether your inventory is accurate, consistent, and supported by evidence.
In practical terms, an audit-ready inventory answers three questions:
- Boundary: Which entities, sites, and activities are included—and why?
- Data: What documents prove the activity data (kWh, fuel liters, refrigerant top-ups, spend, ton-km, etc.)?
- Method: Which emissions factors and calculations were used—and are they applied consistently?
If you’re publishing or sharing numbers publicly, it helps to align your inventory approach with frameworks that partners already recognize,
then keep the evidence organized from day one. That single habit reduces delays later.
2) Choose your standard and set boundaries
Most corporate inventories use the GHG Protocol Corporate Standard
because it’s widely accepted and easy to map to reporting and assurance needs. Many organizations also align to
ISO 14064-1 for structure and verification readiness.
Organizational boundary (how you “own” emissions)
- Equity share: report emissions based on your ownership percentage.
- Control approach: report emissions for operations you control (financial or operational control).
Operational boundary (Scopes 1–2–3)
Scopes separate emissions you directly control from those that happen in your value chain. This matters in Qatar because supply chains
can be multi-country while operations are local, so boundaries must be clear.
3) Scope 1, 2, and 3 (Qatar examples)
Scope 1: Direct emissions
These come from sources you own or control—usually fuel combustion and refrigerants.
Examples in Qatar include:
- Diesel used in generators at a site
- Fuel used in company-owned vehicles
- Refrigerant leakage from HVAC systems (often missed, but material for some buildings)
Scope 2: Purchased energy
Scope 2 is usually your purchased electricity. Under the GHG Protocol, you often report both:
location-based (grid average) and market-based (supplier/contract instruments where applicable).
See the GHG Protocol Scope 2 Guidance.
Scope 3: Value chain emissions
Scope 3 is everything else connected to your business that happens outside your direct control. Common categories in Qatar include:
- Purchased goods and services (materials, subcontractors, professional services)
- Upstream transportation (imports, shipping, courier, freight)
- Waste generated in operations (hauling and treatment)
- Business travel and employee commuting
- Use of sold products (for some manufacturers)
Best practice is to start Scope 3 with categories that are both material and measurable.
Build confidence, then expand coverage.
4) Activity data you must collect (and how to avoid gaps)
Your calculations are only as strong as your activity data. For an audit-ready inventory, you should be able to show where each number came from
(invoice, meter, logbook, procurement report, travel statement, freight document).
| Emission source | Minimum activity data | Typical evidence | Common mistake |
|---|---|---|---|
| Electricity (Scope 2) | kWh by month & site | Utility bills, meter readings | Mixing months/sites; missing tenant areas |
| Generator / boilers (Scope 1) | Liters of fuel by month | Fuel invoices, tank logs | Using spend only without conversion method |
| Company fleet (Scope 1) | Liters by fuel type | Fuel cards, invoices, odometer logs | Double-counting leased vehicles |
| Refrigerants (Scope 1) | kg added / removed, gas type | Service reports, maintenance logs | Ignoring leakage because it “seems small” |
| Business travel (Scope 3) | Routes or distance, class | Travel agency reports, statements | Using headcount assumptions without records |
| Freight (Scope 3) | Mode, ton-km or shipments | BL/AWB, freight invoices | Estimating distances without a method note |
| Purchased goods (Scope 3) | Quantity or spend + category | Procurement export, supplier invoices | Lumping all spend into one factor |
5) How calculations work (simple structure, strong documentation)
Most emissions calculations follow the same formula:
Emissions = Activity Data × Emissions Factor.
What makes an inventory credible is not the formula—it’s the traceability of inputs.
Emissions factors: use recognized sources and keep versions
Use factors from recognized references and keep a record of the source, year, and version. For broad methodological grounding,
the IPCC 2006 Guidelines are widely cited.
If you’re following corporate methods, stay aligned with the
GHG Protocol Corporate Standard.
Scope 2: report method clearly
If you report both location-based and market-based, document the reason and show the factor used for each.
If market-based instruments apply, keep contractual evidence.
Scope 3: choose a calculation method per category
- Spend-based: faster, useful for first-year baselines, but less precise.
- Activity-based: better accuracy (quantities, distances, ton-km).
- Supplier-specific: best where suppliers provide verified product footprints (often hardest to collect).
A clean inventory often uses a mix: activity-based for large emission drivers, spend-based for the long tail, and supplier-specific for key materials.
6) Quality checks that prevent rework
Verification problems usually come from data handling, not math. Before you finalize numbers, run these checks:
- Completeness: every site and month accounted for, or exclusions clearly justified.
- Consistency: same units (kWh, liters, kg) and same factor logic across periods.
- Reconciliation: fuel totals match finance records; electricity totals align with bills.
- Outliers: unusual jumps explained (new site, renovations, occupancy change, weather impacts).
- Evidence pack: invoices/logs filed in a structure that matches your calculation workbook.
7) Verification in practice: what reviewers look for
Whether verification is internal or by an external assurance provider, reviewers typically test:
- Boundary decisions (are they logical and consistently applied?)
- Material sources (did you cover the biggest drivers?)
- Sampling (can selected months and sites be traced from evidence to calculation output?)
- Calculation controls (version control, locked factors, change logs)
- Disclosure quality (assumptions and exclusions stated clearly)
What an “audit-ready” evidence pack looks like
- One master calculation file (with inputs, factors, outputs)
- Site folders by month: bills, fuel invoices, refrigerant logs
- Scope 3 folders: procurement extracts, travel summaries, freight documents
- A short methodology note (2–4 pages) with boundaries and factor sources
If you need help building the process and evidence structure, you can align it with
Waey’s sustainability support work and keep it consistent across projects.
8) What to deliver (so stakeholders can use your numbers)
A useful emissions inventory is not just totals. Stakeholders usually need outputs they can act on:
- Corporate summary: total tCO₂e, by scope, with clear period and boundary.
- Site breakdown: emissions per facility and per month.
- Intensity metrics: per employee, per m², per revenue unit (choose what fits your business).
- Hotspot view: top 5 sources driving emissions (what to reduce first).
- Method note: factor sources, treatment of missing data, exclusions.
Next step: turn your inventory into a reduction plan.
Use the baseline to set targets, define projects, and track progress. If you’re planning a structured approach,
start with a clear roadmap and milestones—then measure monthly. You can also check the latest updates and resources on
Waey’s blog.
For a tailored setup, contact Waey.
FAQ: GHG accounting and verification in Qatar
Do we need Scope 3 in the first year?
If you’re new to carbon accounting, start with Scope 1 and 2 for a strong baseline, then add the most material Scope 3 categories.
Many teams begin with purchased goods, freight, waste, and business travel because data is usually available.
What’s the difference between “calculation” and “verification”?
Calculation is producing the inventory (activity data × factors). Verification is checking whether the inventory is consistent,
supported by evidence, and aligned to the chosen method and boundary.
Should we report both location-based and market-based Scope 2?
If you follow the GHG Protocol Scope 2 Guidance, many organizations report both. The key is to explain the approach and keep evidence for any
market-based instruments you claim.
What makes an inventory “audit-ready”?
Audit-ready means your numbers can be reproduced from the evidence: each major input has a document trail, factors are sourced and versioned,
and assumptions/exclusions are written clearly.
Can we use spend-based factors for everything?
You can, but it often reduces accuracy and makes hotspots harder to action. A practical approach is to use activity-based data for top drivers
and spend-based for smaller categories, then improve year over year.