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Center for Corporate Climate Leadership

GHG Inventory

Tools for Developing an Inventory and Tracking and Reporting Emissions

The former Climate Leaders reporting requirements were designed to provide credibility and promote continuous improvement in corporate emissions accounting procedures. Organizations may continue to utilize these tools to track organizational emissions.

  1. EPA's GHG Inventory Guidance includes a variety of technical resources to help organizations quantify and report their GHG emissions, and set and achieve GHG reduction goals.

  2. Annual GHG Inventory Summary and Goal Tracking Form (XLS) (352K). This file contains macros that improve the usability of the form. In order to take full advantage of the enhanced features on this form you must enable the macros when opening the file in Excel.

    This form describes emissions in terms of total CO2-equivalent at a corporate level, broken out by emission source type—core direct (e.g., stationary combustion, process, mobile sources), core indirect (e.g., electricity or steam purchases), and optional (e.g., employee commuting, business travel, or product transport)—for both domestic and international sources. The form also includes historical totals, a performance indicator (if applicable) that is used to track progress toward a reduction goal, data on reduction sources such as offset projects (e.g., sequestration) and green power or renewable energy certificate (REC) purchases.

  3. EPA's Carbon Footprinting Process for Low Emitters offers a simplified framework for calculating a GHG inventory for low emitters, such as office-based organizations, suppliers, and public institutions including government agencies and universities.

  4. Inventory Management Plan

    An Inventory Management Plan (IMP) describes an organization's process for completing a high-quality, corporate-wide inventory. Organizations use an IMP to institutionalize a process for collecting, calculating, and maintaining greenhouse gas (GHG) data. Low emitters may use the Simplified Inventory Management Plan (DOC) (14 pp, 305K) when developing their GHG inventories. EPA provides an IMP checklist (DOCX) (3 pp, 31K) that includes the elements of a high-quality IMP. Organizations may choose to have a single IMP document that addresses all of the elements that go into developing their corporate inventory, or they might have an equivalent collection of procedures and other relevant information.

    The seven major sections of an IMP are:

    • Organization Information: organization name, address, and inventory contact information
    • Boundary Conditions: organizational and operational boundary descriptions
    • Emissions Quantification: quantification methodologies and emission factors
    • Data Management: data sources, collection process, and quality assurance
    • Base Year: base year adjustments for structural and methodology changes
    • Management Tools: roles and responsibilities, training, and file maintenance
    • Auditing & Verification: auditing, management review, and corrective action

    Several sample IMPs are available. Please note that these are examples and that each IMP will be specific to each organization.

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