GHG Inventory Boundary for Retail & Consumer Goods
A practical guide to help your company determine minimum inventory scope per GHG Protocol
Scope 1 (Direct Emissions)
- Store/warehouse heating
- Refrigerant gas leaks
- Fleet (if applicable)
Scope 2 (Indirect Energy Emissions)
- Store electricity
- Warehouse electricity
- Data center (e-commerce)
Dual Reporting: Location-based uses regional grid emission factors; market-based uses contractual factors (I-RECs, PPAs). Both approaches must be reported.
Scope 3 (Value Chain Emissions)
- 1Missing supply chain (producer) in Cat1
- 2Forgetting store refrigerant gas leaks
- 3Confusing Cat9/11 (logistics vs product use)
- 4Ignoring last mile logistics for e-commerce
- 5Reporting franchise in Cat14 instead of scope 1–2 (or vice versa)
- 6Skipping waste (Cat5) classification
- 7Making Scope 2 market-based claim without documentation
- 8Ignoring travel/commuting
- 9Overlooking CapEx
- 10Assuming customer behavior scenarios (Cat11) without documentation
Priority Categories
8 categoriesSupermarket chain
Relevant: Scope1/2 (store) + Cat1 (product)
Data: kWh + purchases
Approach: average-data
refrigerant gas leak
E-commerce platform
Relevant: Scope2 (data center) + Cat9 (last mile)
Data: kWh + package km
Approach: hybrid
last mile EF is high
FMCG producer
Relevant: Cat1 (raw material) + Cat12 (packaging EoL)
Data: tonnes raw material + kg packaging
Approach: average-data → supplier-specific
packaging material variety
Fashion retail (outsourced)
Relevant: Cat1 dominant
Data: supplier product quantities
Approach: supplier-specific → hybrid
tier 2–3 visibility
Franchise chain
Relevant: Cat14
Data: location + average energy
Approach: proxy
operational control
This content is for informational purposes. Your company's reporting scope may expand based on operational reality, reporting standards, assurance requirements, stakeholder expectations, and regulations.