GHG Audit Readiness 2026

10 checks to pass ISO 14064-3, CSRD ESRS E1, and SBTi assurance without red flags.

1. Set Boundaries First

Define Operational Control, Financial Control, or Equity Share across all sites.

2. Apply IPCC AR6 GWPs

Use IPCC AR6 100-year GWP values: fossil CH4 = 29.8, N2O = 273, SF6 = 25,200.

3. Dual Scope 2 Reporting

Report both Location-Based (eGRID/IEA) and Market-Based (RECs/GOs) electricity.

4. Apply Residual Mix

Multiply uncovered grid power by regional Residual Mix factors in Market Scope 2.

5. Screen All 15 Scope 3s

Document a relevance check for all 15 Scope 3 categories with zero blank rows.

6. Upgrade Spend Factors

Move top 20% physical suppliers from spend EEIO factors to hybrid mass LCA data.

7. Include Category 3 FERA

Quantify upstream well-to-tank fuel emissions and grid T&D losses in Category 3.

8. Separate Biogenic CO2

Report biomass and land-use carbon removals separately from gross Scopes 1 to 3.

9. Keep Invoice Trails

Link every kWh, therm, and refrigerant recharge directly to primary utility bills.

Run the 12-Point Screener

Test your GHG inventory readiness and request PhD validation on our full guide.