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Define the inventory question
An inventory accounts for specified emissions within a reporting boundary and method. Its covered activity and sources determine the total. A number cannot be understood without those definitions.
Define the comparison behind an action claim
An avoided-emissions estimate compares a modeled action with a defined counterfactual. The result depends on that baseline, time horizon and system coverage. It is not automatically an amount that can be subtracted from the inventory.
Report distinct quantities separately
| Record | Required context |
|---|---|
| Inventory amount | Boundary, scope, method and period |
| Action-impact estimate | Counterfactual, affected system and assumptions |
| Contractual accounting result | Applicable method and eligible evidence |
Keep the label from proving the result
A product described as low carbon does not by itself establish its avoided-emissions effect. Trace the calculation and assumptions, and avoid netting unlike quantities into one reassuring total.