Carbon and GHG Accounting and Management

Carbon data is now requested by regulators, lenders, investors, customers and national net-zero programmes, and figures that cannot be traced or verified create real financial and reputational risk. This programme gives managers the method to build a reliable greenhouse gas inventory, prepare it for verification and disclosure, and turn it into a credible reduction plan.

04 - 08 October 2026 Location

Live Online Time

5 Days

USD 2,900

Many organisations have produced a carbon footprint, but few can defend it. Boundaries are set inconsistently, emission factors come from unclear sources, Scope 3 is estimated from spend data without a plan to improve it, and spreadsheets have no controls. When a lender, customer or verifier asks how a figure was calculated, the answer is hard to find. Targets are then announced before the baseline is stable, and reduction plans are not linked to capital budgets or operational decisions.

This programme treats carbon accounting as a management system, not a one-off calculation. It moves through five stages: understanding climate science, policy and business drivers; setting boundaries and building the Scope 1 and Scope 2 inventory; addressing Scope 3 and data quality; preparing for verification and disclosure; and setting targets and managing reductions.

Built on recognised practice. The programme references the GHG Protocol Corporate Standard, Scope 2 Guidance and Corporate Value Chain (Scope 3) Standard, ISO 14064-1 for organisational inventories and ISO 14064-3 for validation and verification, ISO 14068-1 on carbon neutrality, IFRS S2 climate-related disclosures, and the Science Based Targets initiative. It also explains the ongoing revision of the GHG Protocol standards and the partnership between the GHG Protocol and ISO, so that participants can prepare for change.

Decisions this programme improves. Which consolidation approach and boundaries to adopt; which emission factors and data sources to use; where to invest in better Scope 3 data; what level of verification to seek; how to set a base year and when to recalculate it; which reduction measures to fund first using marginal abatement cost thinking; and when, if at all, to use carbon credits.

How it is delivered. Twenty hours across five sessions, built around one running case: a multi-site organisation preparing its first verified inventory and a reduction target at the request of a lender and a major customer. Participants set boundaries, calculate Scope 1 and 2 emissions, screen Scope 3 categories, review a verifier's findings and build a reduction plan using spreadsheet models.

In-house option. For organisations, the programme can be tailored to your own sites, data systems, reporting obligations and net-zero commitments, and delivered for sustainability, energy, finance and operations teams together so that everyone works from the same numbers.

Who Should Attend

Sustainability and environment managers: heads and managers of sustainability, ESG, environment and HSE

Energy and facilities managers: managers responsible for energy use, utilities and sites

Finance and reporting professionals: financial controllers and reporting staff preparing sustainability disclosures

Operations and engineering managers: managers responsible for industrial processes and emissions sources

Procurement and supply chain managers: managers engaging suppliers on value chain emissions

Public sector officials: staff in government entities and regulators overseeing emissions reporting

Objectives

Explain the climate science, policy and market drivers behind carbon accounting and disclosure

Set organisational and operational boundaries using equity share or control approaches

Calculate Scope 1 emissions from stationary combustion, mobile sources, process and fugitive emissions

Calculate Scope 2 emissions using both location-based and market-based methods

Screen the fifteen Scope 3 categories, prioritise the material ones and plan data improvement

Select emission factors and assess data quality and uncertainty

Design inventory management controls and prepare for third-party verification under ISO 14064-3

Align inventory outputs with IFRS S2 and other disclosure requirements

Set a base year, recalculation policy and science-based reduction targets

Build a reduction plan using marginal abatement cost analysis and assess the appropriate role of carbon credits

Course Outline

Climate Change, Policy and the Business Case

Climate science basics: greenhouse gases and global warming potential
International climate policy and national net-zero commitments
Why carbon data matters: lenders, investors, customers and regulators
Carbon pricing, border adjustment mechanisms and their effect on exporters
Overview of the standards landscape and the ongoing GHG Protocol revision

Building the Inventory: Boundaries, Scope 1 and Scope 2

Principles: relevance, completeness, consistency, transparency and accuracy
Organisational boundaries: equity share, financial control and operational control
Operational boundaries and the three scopes
Scope 1 calculation: combustion, process, fugitive and mobile sources
Scope 2 calculation: location-based and market-based methods
Emission factors: sources, selection and documentation

Value Chain Emissions and Data Quality

The fifteen Scope 3 categories
Screening and prioritising material categories
Spend-based, average-data and supplier-specific methods
Supplier engagement for primary data
Data quality assessment and uncertainty
Carbon accounting software and data management

Verification, Disclosure and Controls

ISO 14064-1 inventory requirements and comparison with the GHG Protocol
Inventory management plan and internal controls
Preparing for validation and verification under ISO 14064-3
Limited and reasonable assurance in practice
IFRS S2 metrics and targets requirements
Consistency across disclosures, reports and public claims

Targets, Reduction Planning and Carbon Management

Base year selection and recalculation policy
Science-based targets and net-zero commitments
Energy efficiency, electrification, renewable energy and process change
Marginal abatement cost curves and investment prioritisation
Carbon credits, neutrality claims and ISO 14068-1
Action plan: a carbon management roadmap for your organisation

Competencies

GHG inventory boundary setting

Scope 1 and Scope 2 emissions calculation

Scope 3 screening and value chain accounting

Emission factor selection and data quality management

Inventory controls and verification readiness

Climate-related disclosure under IFRS S2

Base year and target setting

Marginal abatement cost analysis

Carbon credit and neutrality claim assessment

Live Online

Access Elite Academy’s complete training portfolio live online. Organizations, distributed teams and professionals can join scheduled interactive sessions or request any program to be delivered online, subject to scheduling and delivery requirements. Elite Academy’s Live Online Training provides access to our complete portfolio of professional programs without linking availability to a physical destination. Organizations, multi-location teams and individual professionals can join scheduled instructor-led sessions or request any program from the Elite Academy portfolio for live online delivery, subject to scheduling and delivery requirements. The format preserves real-time interaction, expert guidance and practical learning while removing the need to travel. Browse the current Live Online schedule below or request your preferred program and dates.