Carbon Accounting and GHG Inventories
A hands-on two-day programme for organisations that have to produce actual carbon numbers, not just talk about them. Participants build a working greenhouse gas inventory for their own organisation using the GHG Protocol Corporate Standard, from setting defensible boundaries through Scope 1 and Scope 2 calculation, Scope 3 screening across all fifteen categories, and on to base year selection and assurance readiness. You leave with a completed inventory workbook and the documentation trail to back it up.
Programme Agenda
Day 1: Foundations and Your Scope 1 and 2 Inventory
Why Carbon Numbers Now: The Malaysian Reporting Landscape
What is actually driving carbon disclosure in Malaysia: the National Sustainability Reporting Framework (NSRF) issued by the Securities Commission Malaysia, the amended Bursa Malaysia Listing Requirements, and the phased timeline that brings Main Market issuers, ACE Market issuers and large non-listed companies into scope in turn. Beyond regulation, the pressure that reaches everyone else: customer carbon questionnaires, bank and financier requests, and tender requirements. Establishing which obligations apply to your organisation and by when.
GHG Protocol, Scopes and Organisational Boundaries
The GHG Protocol Corporate Standard and how ISO 14064-1 relates to it. The greenhouse gases you have to count, global warming potential, and why everything is expressed as CO2e. The three scopes and what genuinely belongs in each. Choosing a consolidation approach (operational control, financial control, or equity share) and seeing how the same group of companies produces a very different number depending on that choice. Participants set the organisational and operational boundaries for their own entity and write down the rationale.
Building the Activity Data Register
Carbon accounting fails on data, not on formulas. What data you need, where it actually lives inside a Malaysian business (TNB and utility bills, fuel purchase records, fleet logs, refrigerant service reports, travel bookings, waste collection dockets), and who owns each source. Participants build a data register capturing source, owner, units, evidence document and collection frequency. Handling gaps: when estimation and proxy data are acceptable, how to document them, and how to keep the audit trail intact.
Calculating Scope 1: Direct Emissions
Working through the three Scope 1 sources in turn. Stationary combustion from gensets, boilers and furnaces. Mobile combustion from the company fleet. Fugitive emissions from refrigerants, chillers and fire suppression systems, which is the source most first inventories miss entirely. Selecting emission factors and knowing which published source to cite, handling unit conversions, and applying global warming potential values correctly. Hands-on calculation in the workbook.
Calculating Scope 2: Purchased Electricity
The location-based and market-based methods, why the GHG Protocol asks for both, and what each one tells a reader. Applying the Grid Emission Factor published by the Energy Commission (Suruhanjaya Tenaga), and why the Peninsular, Sabah and Sarawak factors differ enough to matter for multi-site operations. Treating rooftop solar, green tariffs and renewable energy certificates correctly rather than double counting them. By the close of day one, participants have a calculated Scope 1 and Scope 2 figure for their organisation.
Day 2: Scope 3, Targets and Assurance
Scope 3 Screening Across the Fifteen Categories
A structured walkthrough of all fifteen Scope 3 categories, upstream and downstream. Running a relevance screening to decide which categories are material to your sector, which are immaterial, and how to justify an exclusion in writing so it survives review. Where Malaysian organisations typically start: business travel, employee commuting, purchased goods and services, and waste generated in operations. Participants complete a screening matrix for their own operations.
Scope 3 Calculation Methods and Data Quality
The three practical routes to a Scope 3 number: spend-based, average-data, and supplier-specific, and the accuracy against effort trade-off between them. How to run a supplier data request that actually gets answered. Recording data quality and uncertainty alongside each figure, so the disclosure holds up when a customer, auditor or bank asks how you arrived at it. Participants calculate at least one Scope 3 category end to end.
Base Year, Recalculation and Target Setting
Choosing a base year and documenting why. Writing a recalculation policy and knowing what triggers it: acquisitions, divestments, structural change and methodology corrections. The difference between absolute and intensity targets and when each is the honest choice. How science-based targets work, what validation actually involves, and what an organisation commits to before announcing one.
Assurance Readiness and the Inventory Management Plan
What an assurance provider looks for under a limited assurance engagement, and what tightens when reasonable assurance applies. Building the Inventory Management Plan: methodology documentation, emission factor sources and versions, evidence filing, internal controls and sign-off. The findings that most often send organisations back to redo work, and how to avoid them on the first attempt.
Reporting Your Numbers and Answering Carbon Questionnaires
Presenting GHG data inside a sustainability report so it is comparable year on year. Meeting Bursa common indicator expectations for organisations in scope. Responding to customer carbon questionnaires, supplier scorecards and bank sustainability assessments without recalculating from scratch each time. Setting up the inventory as a repeatable annual cycle rather than a one-off project.
Who Should Attend:
Sustainability and ESG leads who are responsible for producing the actual GHG numbers. Finance and reporting teams who own sustainability disclosures and will face assurance. Operations, facilities, HSE and procurement staff who control the underlying activity data. Organisations coming into scope under the NSRF phasing, and suppliers being asked for carbon data by customers, banks or tender processes.
Key Outcomes:
Set defensible organisational and operational boundaries and document the rationale
Build an activity data register that stands up to an assurance review
Calculate Scope 1 emissions across stationary, mobile and fugitive sources
Calculate Scope 2 using both the location-based and market-based methods
Screen all fifteen Scope 3 categories and justify your inclusions and exclusions
Calculate a priority Scope 3 category end to end with documented data quality
Choose a base year and write a recalculation policy
Prepare an Inventory Management Plan ready for limited assurance
Leave with a completed GHG inventory workbook for your own organisation
Duration: 2 Days (16 Hours)
Training Hours: 9:00 AM to 5:00 PM
Level: Intermediate
Training Mode: Physical, Online, or Hybrid
HRD Corp SBL-KHAS Claimable
Certificate of Completion included