Carbon accounting · GHG inventory
Carbon accounting: your greenhouse gas inventory
Customers, lenders and rating programmes ask for your emissions, and a number nobody can trace is worse than none. We build a greenhouse gas inventory on the GHG Protocol, with a data trail you can defend.
Who this is for
- Companies asked by customers for their Scope 1 and 2 emissions in a questionnaire, a CDP request or a supplier programme.
- Exporters who need a company-level emissions baseline alongside their CBAM data.
- Companies that want to start a climate section of an ESG report, or whose bank or parent group asks for emissions data.
The same numbers are asked for in many places
The GHG Protocol is the common measurement base. Bank Al-Maghrib’s directive on climate disclosure by banks refers to it, and on climate the European and international reporting frameworks share it as their measurement base (see our CSRD vs ISSB article and the joint EFRAG and IFRS Foundation guidance). Banks that must disclose financed emissions, meaning the emissions of the counterparties they finance, will need data from companies, so a borrower may be asked.
Scope 1 covers direct emissions from sources you own or control. Scope 2 covers indirect emissions from the energy you purchase and consume. Scope 3 covers the other indirect emissions along your value chain, grouped in 15 categories. A good inventory starts with Scope 1 and 2 and screens Scope 3 for the categories that matter.
How we work
1
Set the boundary
We decide which entities, sites and activities are in scope and for which reporting year, so the inventory matches your accounts and can be repeated.
2
Collect the activity data
We list your sources and collect the records: fuels, electricity, vehicles and other sources, and we show you the gaps.
3
Calculate Scope 1 and 2
We calculate them on the GHG Protocol, with the emission factors and assumptions documented.
4
Screen Scope 3
We screen the 15 categories to find which are material, and estimate those.
5
Build the data trail
We write a method note and link every figure to its record, stating what is measured and what is estimated.
6
Set reduction priorities
We identify your largest sources and the first reduction actions and, where you want targets, we build a decarbonisation pathway.
What you receive
- A boundary statement and a list of your emission sources.
- A Scope 1 and 2 inventory with its method note.
- A Scope 3 screening with the material categories identified.
- A data trail and a reusable data pack for the next request.
- A short list of priority reduction actions.
What we do not do
- We do not verify or certify the inventory. Where verification is required, an independent body does it.
- A company-level inventory is not a CBAM declaration. CBAM works on the embedded emissions of goods, with its own methods and verification at installation level. The two draw on much of the same records, so we collect them once.
- We do not promise a particular emissions figure or reduction.
Common questions
What are Scope 1, 2 and 3?
Scope 1 is direct emissions from sources you own or control. Scope 2 is indirect emissions from the energy you buy and use. Scope 3 is the other indirect emissions along your value chain, in 15 categories.
Is a greenhouse gas inventory mandatory in Morocco?
Not for every company, in the sources we read. Banks must disclose their gross Scope 1, 2 and 3 emissions and their financed emissions under Bank Al-Maghrib Directive 1/W/2025, phased in from 24 months after its signature on 24 January 2025, with Scope 3 at 36 months. Issuers that make a public offering of savings publish an ESG report with environmental information. Our ESG rules in Morocco page lists the sources.
Is it the same as the data CBAM needs?
No. CBAM looks at the emissions embedded in the goods you export, with specific calculation methods, and importers may declare on default values or on verified actual data. A company inventory and CBAM data use many of the same records, but they are different calculations.
What data do you need to start?
Your fuel and electricity records, fleet and vehicle data, and production and purchasing data. For Scope 3 we start from your main purchased goods and services, transport and travel. We start with what you already keep.
Where do we start?
With the free ESG Readiness Check, which shows how a customer would judge your environmental practices today, and then a Scope 1 and 2 inventory.
Read next
Start with the free ESG Readiness Check
In about ten minutes you see how your company would fare in an ESG rating, and what to prepare first.
Sources
Facts last checked against these sources on 17 October 2026.