Carbon accounting turns fuel, electricity, purchases, travel and value-chain activity into an emissions inventory. These guides cover the rules, boundaries, data and tools needed to produce a footprint that can be checked and improved.
Choose where to start
- Learn the three scopes: read Scope 1, 2 and 3 explained.
- Understand the accounting rules: use the GHG Protocol guide.
- Build a first footprint: follow how to calculate a business carbon footprint.
- Choose a system: compare carbon accounting software for SMEs.
Browse the carbon accounting guides
| Guide | Best for | Main question |
|---|---|---|
| Scope 1, 2 and 3 explained | First-time readers | Which emissions sit inside each scope? |
| GHG Protocol explained | Reporting and sustainability teams | Which accounting rules and reporting boundaries apply? |
| Calculate a business carbon footprint | Small businesses and operators | How do activity data, emission factors and estimates fit together? |
| Scope 3 guide | Value-chain accounting | Which supplier and downstream emissions are material? |
| Land Sector and Removals Standard | Land-intensive companies | How will land emissions and removals be accounted for from 2027? |
| Carbon accounting software for SMEs | Teams choosing tools | Can the system preserve evidence, factors and reporting boundaries? |
What a defensible footprint contains
A useful inventory identifies the reporting entity, period, organisational boundary and emissions sources included. It separates measured activity from estimates, records the emission factors used and explains exclusions that could change the result.
Precision should improve where the emissions are material. Spend data can support an initial screen, but fuel, energy, distance, mass and supplier-specific data usually make the largest categories more decision-useful.
Accounting is not a reduction plan
A footprint describes emissions within a stated boundary. It does not prove that a target is credible or that emissions are falling. Use the targets and transition plans guide when the next question is what the organisation intends to change.
Bottom line
Start with clear boundaries and material sources. Improve the evidence behind the largest numbers before adding complexity elsewhere.