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CDP Corporate Questionnaire - 2027

ghg_emissions_calculation.md

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# GHG emissions calculation

Use this skill when calculating or checking greenhouse gas emissions for a disclosure.

## Required inputs

- Reporting period and organizational boundary
- Activity data with units
- Emission factor, factor year, source, and geography
- Gas or emissions category
- Any conversion, oxidation, or global warming potential assumptions

## Calculation method

1. Convert activity data into the unit required by the emission factor.
2. Calculate emissions as `activity data × emission factor`.
3. Convert the result to metric tonnes of CO2e.
4. Apply the disclosed global warming potential basis consistently.
5. Keep Scope 1, location-based Scope 2, market-based Scope 2, and each Scope 3 category separate.
6. Sum only values with compatible boundaries and reporting periods.

## Quality checks

- Never invent missing activity data or emission factors.
- Flag unit mismatches, duplicate sources, unexplained estimates, and factors without a source year.
- Reconcile totals to the sum of their disclosed components.
- State whether figures are measured, calculated, or estimated.
- Preserve the precision of source data; do not imply false accuracy.

## Response format

Show the formula, substituted values, unit conversions, result, factor source, and any unresolved assumptions. If evidence is incomplete, provide the calculation as provisional and list what is needed to finalize it.