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Output Verification & Transparency

In greenhouse gas (GHG) accounting, producing accurate emissions estimates is only one dimension of credibility. Equally important is the ability to verify results and maintain transparency about the underlying data, methodologies, and assumptions. The GHG Protocol emphasizes these principles to ensure that stakeholders—ranging from auditors and regulators to investors and civil society—can understand, trust, and meaningfully interpret the reported figures.

Ensuring Organizational Boundary Clarity​

One key aspect of transparency is clearly defining the organizational boundary. Within BeWo, each calculation is linked to a legal entity, ensuring stakeholders and auditors can identify which organizations contribute to the overall inventory. This approach supports both internal consistency and external credibility, as the reported emissions can be traced back to a specific segment of the organizational structure.

Line-by-Line Traceability and Data Detail​

BeWo’s platform is designed to provide comprehensive references for each emission line:

  • ERP Input Data References: Every emission line can be associated with its originating financial transaction, allowing auditors to confirm that the expense is genuine and relevant.
  • Emission Factor Sources: Each line specifies which emission factor database was used, including the database version and a direct link to the source. This enables users and reviewers to verify that the chosen emission factors are current, reputable, and aligned with industry standards.
  • Document Attachments as Proof: Invoices, receipts, or e-invoices serve as primary evidence for each transaction. By linking these documents directly to the emissions lines, BeWo ensures that the chain of evidence remains intact, enabling auditors to verify that recorded purchases match the emission categories assigned.
  • Vouchers, Entries, and Accounts: References to voucher numbers, financial entries, and account identifiers facilitate a clear audit trail from the emissions line item back to the company’s accounting records.

Collectively, these measures prevent the final reported emissions from appearing as abstract figures. Instead, they emerge as thoroughly documented results with an accessible audit trail.

Verification Tools within the Platform​

The platform’s integrated tools support transparency and verification:

  • Data Pipeline & Data Optimizer: Errors, warnings, and anomalies can be addressed early in the data processing stage. The Data Optimizer helps users systematically review and refine results, reinforcing consistency and ensuring that any changes or enhancements are properly recorded.
  • Reporting Features: BeWo’s reporting functionalities allow organizations to present data in structured formats suitable for internal reviews, external audits, or regulatory disclosures. This includes providing tables, summaries, and references to emission factor sources, as well as highlighting data modifications over time.

For further details on producing standardized outputs, refer to the Generating Reports article.

Communicating Results and Underlying Data​

Transparent communication is essential to building trust in the reported emissions figures. Organizations should:

  • Disclose Gaps and Limitations: If certain Scope 3 categories remain partially covered or if activity-specific data is lacking, this should be acknowledged. Such honesty preserves credibility and invites stakeholders to understand where improvements may be needed in the future.
  • Acknowledge Assumptions: Where judgment calls have been made—such as classifying certain expenditures under a given category or selecting a particular emission factor—these assumptions should be explicitly stated.
  • Address Estimation Accuracy: Clarify where more generic approaches (e.g., spend-based) were employed due to data constraints, and outline plans to transition to more accurate methods (e.g., product- or supplier-based) as data quality improves.

Creating a Calculation Manual​

To further enhance auditability and stakeholder understanding, organizations should consider producing a calculation manual. This manual can serve as a reference document that clearly explains the methodology behind the GHG inventory:

  • Accounting Principles & Organizational Boundary: Define the approach taken to determine organizational boundaries and ensure that the chosen principles (e.g., operational control) are explicitly stated.
  • Data Collection Process & Calculation Methods: Describe how data is collected and processed, and detail the calculation methods employed for each scope category, including any data enrichment steps (e.g., from invoices, vendor statements).
  • Emission Factor Databases & Rationale: Identify which emission factor databases were selected, justify the choice, and explain the versioning strategy. If multiple databases are used for different categories, explain the logic behind these decisions.
  • Handling Updates & Baseline Revisions: Outline how changes in emission factor databases or improvements in data quality are managed. This ensures consistency across reporting periods and provides guidance on how baseline inventories can be updated in a structured manner.

Such a calculation manual not only supports external verification efforts but also fosters internal consistency. It clarifies roles, processes, and decision-making criteria, ensuring that subsequent reporting periods can replicate or refine the chosen methodologies with minimal confusion.

Example of a Calculation Manual’s Content​

A comprehensive calculation manual might describe:

  • The chosen operational control approach for establishing organizational boundaries.
  • The method for collecting and processing Scope 1 data (e.g., Activity-based calculation using direct liters of fuel from supplier invoices), Scope 2 data (e.g., activity-based electricity usage in kWh tracked via electricity bills), and Scope 3 data (e.g., Calculation was a mix of spend-based and activity-based from invoices and receipt).
  • The emission factor databases selected (e.g., DEFRA for general factors, national databases for electricity grid factors, and EPDs for construction materials), along with a description of database versioning.
  • Future improvement plans, such as moving from spend-based to activity-based calculations for certain Scope 3 categories once better invoice data becomes accessible.

By systematically documenting and communicating these elements, organizations can ensure that the reported emissions inventory stands up to scrutiny and can be readily updated or refined in subsequent reporting periods.

Continuous Improvement​

Over time, organizations may discover better data sources, receive more detailed supplier statements, or implement new practices that enhance data quality. Documentation and transparency make these incremental improvements traceable and comprehensible. Auditors and other stakeholders can readily compare past and present methodologies, confirming that changes were made consistently and in alignment with GHG Protocol principles.

By prioritizing verification and transparency—evidenced through detailed references, accessible documentation, and a well-structured calculation manual—organizations not only strengthen their current emissions reporting but also lay the groundwork for future refinement and credibility. In an environment where data integrity and accountability are paramount, such efforts ensure that reported emissions can confidently withstand scrutiny and support meaningful climate action strategies.