The inventory is the spine of most climate chapters. We build it from the files that already exist in accounts and at the plant: diesel ledgers, electricity invoices, district-heating bills, refrigerant top-ups, and, where you have them, flight extracts.
Boundary
Operational control is the default. If a parent insists on equity share, we say so in the methods note and keep both columns for one year so the board can see the difference. Leased cars and boilers are the usual argument; we settle it in week one.
Scopes
Scope 1 and 2 are always in. Scope 3 is not a badge. We add fuel-and-energy upstream, business travel, and waste where the files can carry the weight. We do not estimate a full purchased-goods inventory from a single year’s AP listing unless you are ready for that depth.
Emission factors follow GHG Protocol practice, with Georgia’s electricity mix treated honestly — hydropower-heavy years and thermal years are not the same, and the note will say which year we used.
Deliverable
A workbook with activity data, factors, and CO₂e. A methods note a limited-assurance team can pick up. Charts for the report if you also commission the annual disclosure.
From 9,500 GEL for a single site with clean electricity files. Refrigerant-heavy hotels and multi-site fleets are quoted after we have seen the ledgers. Send the site list.