GHG Protocol and ISO 14064‑1
Corporate inventory
- Combustion by plant in scope 1
- Location- and market-based scope 2
- Grid losses and sold fuels in scope 3
Sectors · Energy
We measure the inventory of power generators, distributors and fuel companies at the level of detail investors and reduction targets ask for: every plant with its fuel and its output, electricity split between generation and grid losses, and sold fuels in scope 3.

The chain
In energy, the same kilowatt-hour causes emissions in several places and several scopes. The inventory follows the whole chain so each one lands where it belongs.
Fuel
Generation
Transmission
Distribution
User
Swipe to see the whole chain
Generation
A generator doesn't have a single emission factor: it has a combined-cycle plant, a peaking turbine and a renewable farm, each with its own intensity. The inventory takes them separately and adds them up.
Version 2 of the SBTi Net-Zero Standard also asks companies to report how much of the electricity they consume is low-carbon, and allows the scope 2 target to be set as an increase in that share.
| Plant | MWh | t CO₂e/MWh |
|---|---|---|
| Combined cycle · natural gas | 1,840,000 | 0.36 |
| Peaking turbine · diesel | 120,000 | 0.74 |
| Solar farmLow-carbon | 410,000 | 0.00 |
| Wind farmLow-carbon | 530,000 | 0.00 |
Purchased electricity
A kilowatt-hour a company buys emits at the power plant, which is scope 2, and in what happens before: fuel production and the energy lost in the lines, which is scope 3, category 3.
The lower the voltage it connects at, the more grid the energy travels and the more losses it carries. So the platform splits every kilowatt-hour by country and voltage level.
1 kWh from the grid, by voltage level
g CO₂e per kWh
380 + 52
380 + 70
380 + 96
Standards
Corporate inventory
Reduction targets
Sustainability reporting
Benchmark
We compare your targets with those of energy and utilities companies in the region that have entered the Science Based Targets process: how many have a validated target, what reduction they commit to, and by when.
How do your targets compare with your sector in the region?
Request my benchmarkAmbition benchmark
Energy and utilities · Latin America
Committed reduction by target year (%)
Sector interquartile range
For whoever buys electricity, they go into scope 3 category 3, together with the production of the power plants' fuel. The platform splits every kilowatt-hour into generation, which is scope 2, and that scope 3 share, by country and voltage level.
Version 2 of the Net-Zero Standard requires reporting the base year's total electricity consumption and what share of it is low-carbon. It also allows the scope 2 target to be set as a linear increase in that share instead of an emissions reduction.
Yes. Combustion of sold fuels is scope 3 category 11, and for a fuel company it is usually most of its footprint.
With the operational inventory and the farm's capital goods —panels, inverters, transformers and lines per kilometre—, and the footprint per megawatt-hour generated under ISO 14067.
With the two figures the GHG Protocol requires: location-based, with the grid factor, and market-based, with each site's contracts and certificates and the residual mix for the rest of the consumption.
Bring each plant's generation and fuel use, and in the demo we'll show you the intensity per MWh and the inventory by scope.