Baseline & disclosure
Baseline & Disclosure: Build a Defensible GHG Inventory Across Scopes 1, 2 and 3
We establish your organisation's verified emissions baseline aligned to the GHG Protocol Corporate Standard and ISO 14064-1, structured for BRSR Core assurance and CDP Climate Change response. This baseline becomes the single source of truth for target-setting, lever prioritisation and future MRV — avoiding rework and restatement risk later in your net-zero journey.
Typical duration · 10-14 weeks for a multi-site industrial group (3-6 facilities); scales with site count and Scope 3 category complexity
Samples generated 05 Sept 2026, 11:28 pm ISTWhat happens in this step
- 01Kick-off workshop to define organisational and operational boundaries (equity share / financial control / operational control)
- 02Data collection via structured templates across fuel, electricity, refrigerants, process emissions, fleet, business travel and value-chain proxies
- 03Scope 1 & 2 quantification using activity data, emission factors (India CEA grid factors, IPCC, DEFRA) and location- vs market-based methods for Scope 2
- 04Scope 3 screening across all 15 categories, followed by detailed calculation for material categories (purchased goods, logistics, use of sold products)
- 05Data quality scoring and gap log with a remediation plan for primary-data substitution over 12-24 months
- 06Mapping of inventory outputs to BRSR Core KPIs (BR-C1 to BR-C9) and CDP Climate Change questionnaire modules
- 07Internal review workshop and sign-off pack prepared for third-party limited assurance (ISO 14064-3 / ISAE 3000)
What we need from you
- 12 months of site-wise energy bills, fuel purchase records and metering data
- Production/output data (units, tonnage) for intensity normalisation
- Employee travel, commute and logistics data (or reasonable proxy sources)
- Procurement spend by category for Scope 3 screening (spend-based method)
- Org chart and equity/JV structure for boundary setting
- Existing sustainability reports, BRSR filings or prior GHG statements, if any
- Nominated data owners at each facility for the collection window
Worked example (anonymised, illustrative)
Multi-site Auto Components Manufacturer — Baseline GHG Inventory · 5 manufacturing plants, ~180,000 tCO2e estimated footprint · Western & Southern India
Tier-1 auto components supplier preparing its first BRSR Core disclosure and CDP response ahead of an OEM customer's supply-chain decarbonisation mandate.
Sample deliverables from this step
Every sample below is analyst-written and anonymised for illustration — structure and depth mirror our real deliverables; figures and names are not from any client engagement.
Illustrative · Growthifye-preparedGHG Inventory Report (Scopes 1, 2 & 3)
Consolidated, assurance-ready inventory with methodology, boundary rationale, emission factors used, and category-wise Scope 3 breakdown.
Sample excerpt · Emissions Summary by Scope (Base Year FY24) — illustrative figures
| Scope | Category | tCO2e | % of Total | Data Quality |
| Scope 1 | Stationary combustion (furnace, DG sets) | 24,300 | 13.5% | Primary |
| Scope 1 | Fugitive (refrigerants) | 1,150 | 0.6% | Estimated |
| Scope 2 | Purchased electricity (location-based) | 41,800 | 23.2% | Primary |
| Scope 2 | Purchased electricity (market-based) | 38,600 | 21.4% | Primary + RECs |
| Scope 3 | Cat 1 - Purchased goods & services | 78,400 | 43.5% | Spend-based (screening) |
| Scope 3 | Cat 4 - Upstream transportation | 9,200 | 5.1% | Distance-based |
| Scope 3 | Cat 6 - Business travel | 640 | 0.4% | Primary |
- Market-based Scope 2 reflects 6.2 GWh of REC purchases in FY24
- Cat 1 flagged for primary-data upgrade in Year 2 via supplier engagement
Illustrative · Growthifye-preparedScope 3 Screening & Materiality Model
Spreadsheet-based screening tool covering all 15 Scope 3 categories with materiality thresholds and calculation methods (spend, distance, average-data, supplier-specific).
Sample excerpt · Scope 3 Category Materiality Screen — illustrative figures
| Category | Method Used | Est. tCO2e | Materiality (>5% threshold) | Recommended Next Step |
| 1. Purchased goods & services | Spend-based | 78,400 | Material | Move to supplier-specific data |
| 4. Upstream transportation | Distance-based | 9,200 | Material | Retain method, refine fleet mix |
| 6. Business travel | Primary (expense data) | 640 | Not material | Retain |
| 9. Downstream transportation | Average-data | 2,100 | Not material | Monitor |
| 11. Use of sold products | Not applicable | - | Excluded - components have no direct use-phase emissions | N/A |
| 12. End-of-life treatment | Average-data | 1,800 | Not material | Monitor |
- Model auto-flags categories crossing the 5% materiality threshold for deeper analysis
- Built to accept supplier primary-data feeds in Year 2 without restructuring
BRSR Core & CDP Disclosure Mapping Memo
Cross-walk mapping inventory data points to BRSR Core leadership indicators and the CDP Climate Change questionnaire, identifying disclosure gaps ahead of filing.
Sample excerpt · BRSR Core KPI Mapping (Sample) — illustrative figures
| BRSR Core KPI | Data Point Required | Source in Inventory | Status |
| BR-C1: Total Scope 1 & 2 emissions | tCO2e, absolute and intensity | GHG Inventory Report Sec. 3 | Ready |
| BR-C2: Energy intensity per unit output | GJ/unit produced | Production data + energy log | Ready |
| BR-C6: Water intensity | KL/unit produced | Pending site submission | Gap - action assigned |
| BR-C9: GHG reduction targets, if any | Target year, baseline, trajectory | Pending Step 02 (Target & Roadmap) | Not yet available |
- Two data gaps identified requiring site-level follow-up before filing
- CDP response pack references identical data set to avoid inconsistency between filings
Outcomes
- A single, methodology-consistent GHG baseline usable for BRSR Core, CDP and internal reporting without restatement
- Clear materiality-ranked view of Scope 3 hotspots to prioritise decarbonisation levers in Step 02
- Documented data quality gaps with a 12-24 month primary-data upgrade plan, reducing future assurance findings
- Assurance-ready workpapers structured for ISO 14064-3 limited assurance, cutting third-party audit time
Questions clients ask
Do we need site visits, or can this be done from head-office data?
A hybrid approach works best: head-office coordination for boundary-setting and consolidation, with short (1-2 day) site visits at 2-3 representative facilities to validate metering, fuel records and waste/refrigerant data quality.
How do you handle Scope 3 when supplier-specific data isn't available?
We start with spend-based or average-data proxies (established GHG Protocol methods) for screening, then build a phased plan to replace the most material categories with supplier primary data or hybrid methods over subsequent reporting years.
Is this inventory sufficient for CDP and BRSR Core in the same year?
Yes — the underlying activity data and emission factors are built once and mapped separately to each framework's specific data points and formats, avoiding duplicate data collection and inconsistent numbers across filings.
