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Write the two quantities separately
Suppose a fictional inventory reports 100 tCO2e and a product-impact study claims 30 tCO2e avoided under another baseline. The arithmetic 100 − 30 = 70 is possible, but does not prove that 70 is the inventory under its original method.
Identify the mismatched questions
| Quantity | Question |
|---|---|
| Inventory 100 | Which covered emissions occurred under the selected method? |
| Claimed impact 30 | How does a specified action compare with a counterfactual? |
Assess the action estimate on its own terms
The study needs a baseline, affected system, period and attribution method. Those conditions can differ from the entity inventory. Evaluate them rather than treating the claimed benefit as an unqualified offset.
Keep reporting columns distinct
Report the inventory, applicable contractual accounting quantities and action-impact estimate with their own definitions. Do not create a net total that hides the difference between measurement frameworks.