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Sense-check your numbers before you report

Before you publish, check that your numbers are plausible. Most errors are large and obvious once you look for them.

Written by Misha Cajic

Before you publish, check that your numbers are plausible. Most errors are large and obvious once you look for them.

Work through these in order.

1. Unmapped rows

Filter the Emissions Hub by status to Not mapped.

These rows contribute nothing to your total. If the list is long, your footprint is understated.

2. Your largest categories

Group by GHG category and look at the biggest three.

For each, ask whether the size makes sense for your business. A services company whose largest category is capital goods has probably included something it should not.

The usual causes of an oversized category are rent in Category 1, opening balances counted as spend, and intercompany accounts left in.

3. Movement against last year

Compare each category against the prior period.

Every material movement needs an explanation you can give out loud. "Purchased goods went up 40% because we acquired a business" is an explanation. "Purchased goods went up 40%" is not.

A category that has not moved at all is also worth checking. It can mean the data did not update.

4. Scope 2 both ways

Confirm you have location-based and market-based, that they differ in the direction you expect, and that nothing is adding them together.

Market-based below location-based is normal where you have certificates or a renewable power percentage applies. Market-based below location-based with no renewables at all needs investigating.

5. Intensity against your own history

Divide your total by something stable: revenue, headcount or floor area.

A sharp move in intensity when your business did not change that much usually means a data problem rather than a real change.

6. A sample traced to source

Pick five rows at random across different sources and open the document behind each.

This is what your auditor will do. Doing it first means you find the problem rather than they do.

7. Completeness

Open the Completeness screen and check for gaps in the period.

A site missing three months of electricity understates your Scope 2 by roughly a quarter for that site. See Completeness: what it checks and how to read it.

What good looks like

There is no benchmark that tells you whether your footprint is right. What you can do is show that it is internally consistent, that it moves for reasons you can name, and that any number a reader would question has an explanation ready.

If you cannot explain a figure, do not publish it.

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