The journal
Plain-language guides to the GHG Protocol and the disclosure regimes, written while we build carbon accounting software for them.
01
21 Jul 2026
10 min read
Every emissions number you have ever seen is in CO2e, a unit that hides a conversion factor most reporters never check. Here is what CO2e means, how GWP works, and which values to use this year.
02
21 Jul 2026
9 min read
The same tonne of carbon can legitimately appear in four companies' reports at once. That sounds like a flaw. It is deliberate, and understanding why it stops you from making an expensive mistake.
03
21 Jul 2026
10 min read
Sooner or later someone independent has to sign off on your emissions number. The gap between the two assurance levels is larger than the wording suggests, and it decides how you build your inventory now.
04
21 Jul 2026
11 min read
Almost every emissions number, and every disclosure law, traces back to one 2004 rulebook. Here is what the GHG Protocol Corporate Standard actually requires, in plain English, before you count a single tonne.
05
21 Jul 2026
10 min read
An emissions number is activity data times an emission factor. Pick the wrong factor library and the whole inventory is off. Here are the free EPA sources for each scope, and how to document which one you used.
06
21 Jul 2026
10 min read
You cannot measure all 15 Scope 3 categories with equal effort, and you are not meant to. A materiality assessment tells you which few categories carry the footprint, and documents why the rest can wait.
07
19 Jul 2026
10 min read
Before you count a single tonne, you pick a consolidation approach, and it decides which facilities, leases and joint ventures are even in your inventory. Here is how the three approaches differ and which one to use.
08
19 Jul 2026
10 min read
Every reduction target and trend line is measured against a baseline year. Pick it badly and you spend years explaining restatements. Here is how to choose one and the rules for when you must recalculate it.
09
19 Jul 2026
11 min read
A first greenhouse gas inventory is a data project, not a science project. Here are the ten steps, in order, that turn the records you already keep into a number an auditor will accept.
10
19 Jul 2026
10 min read
Every company reports two Scope 2 numbers, and the gap between them is where your clean-power contracts show up. Here is what each method measures, and which one a regulator actually wants.
11
17 Jul 2026
10 min read
The $1 billion line is real, but it is not the whole story. Here is exactly who SB 253 covers, how "doing business in California" is read, and why a smaller company can still be asked for the same number.
12
17 Jul 2026
10 min read
One method is fast and complete, the other is precise and expensive. The skill is not picking a side, it is knowing which lines deserve which method, and when to switch.
13
15 Jul 2026
9 min read
The SEC voted to propose rescinding its climate rule in May 2026, and it never took effect anyway. Here is what that changes, and why your emissions work is not going away.
14
15 Jul 2026
11 min read
The spend-based method turns the accounts payable data you already have into a first Scope 3 estimate. Here is the actual procedure, the factors, and where it stops being good enough.
15
14 Jul 2026
12 min read
CARB moved the first SB 253 report to November 10, 2026. If you are a $1B+ US company that has not started, here is what the next 90 days actually look like, week by week.
16
14 Jul 2026
9 min read
One is a measured emissions number, the other is a narrative risk report, and they have different revenue thresholds and very different enforcement status right now.
17
6 Jul 2026
11 min read
The boundary between what you burn and what you buy decides how your first inventory is collected, calculated and audited. A plain-language guide with worked examples.
18
29 Jun 2026
10 min read
The formal definition is one sentence; applying it to ten thousand invoice lines is the actual job. What is in, what is out, and the classification calls that go wrong most.
19
22 Jun 2026
9 min read
The same fuel invoice can be Scope 1, Scope 3 category 4, or category 6, depending on who owns the vehicle. Three company walkthroughs make the boundaries concrete.
20
15 Jun 2026
9 min read
The consultant leaves and the spreadsheet stays. An honest look at what advisory engagements are for, where they break down, and the division of labor that works.
21
8 Jun 2026
8 min read
Platforms, consultancies and hybrids, mapped by who they are actually built for. No fabricated price columns; nobody in this market publishes one.
22
1 Jun 2026
9 min read
A net zero target is an accounting commitment: a baseline, a boundary, a reduction path and a defensible residual. What each piece means before the pledge goes public.
Run the live demo on a sample or on your own spend lines. If it earns it, request early access.