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Carbon accounting
Carbon accounting

Measure Scope 1, 2 and 3 the way your operations actually run.

Carbon accounting means working out the greenhouse gas emissions your company is responsible for. Emvert does it for the way Nigerian companies actually operate — grid supply that is not continuous, generators that fill the gap, and suppliers who have never been asked for data before.
Scope 1

Fuel you burn directly

Scope 2

Electricity you purchase

Scope 3

Your value chain

Basis

GHG Protocol

Emissions overview

FY 2025

4,284

tCO₂e

Scope 1

1,126

Scope 2

984

Scope 3

2,174

18 data sources

Methodology linked

Scope 1, 2 and 3 resolved into one figure for the reporting year, with the split visible. Grid draw and on-site generation are separate inputs, because in Nigeria they land in different scopes at different factors. Figures shown are an example.

The three scopes, in plain language

These three words appear in every framework you will file under. They divide your emissions by who controls the source.

  • Scope 1 — directEmissions from sources your company owns or controls. In practice, for most Nigerian companies: diesel and petrol generators, boilers, furnaces, company vehicles, and refrigerant losses.
  • Scope 2 — purchased energyEmissions from the electricity you buy. You do not emit these at your site — the power station does — but they are counted as yours because your demand caused them.
  • Scope 3 — value chainEverything else your business causes: purchased goods and services, transport and distribution, business travel, waste, and the use of what you sell. It is usually the largest number and always the hardest to collect.

What the platform does

Structured intake per site

Each facility, department and meter gets its own place to record consumption, so nothing depends on who remembered to forward an email.

Generation, not just grid draw

Diesel and petrol generation is a first-class input, with litres recorded per generator and converted using fuel combustion factors.

Supplier requests for Scope 3

Send a structured data request to a supplier, track who has responded, and fall back to spend-based estimates where they cannot.

Validation before it counts

Readings that fall outside a plausible range for the site are flagged for review rather than quietly entering the total.

Year-on-year comparability

Recalculate prior years when a factor is revised, so the trend in your disclosure is a real trend rather than a methodology change.

Evidence attached at entry

The bill, log or response is attached to the figure at the moment it is recorded, not reconstructed at audit time.

Why the arithmetic matters more here

A company in Frankfurt draws almost all of its electricity from a stable grid, so its Scope 2 figure is a meter reading multiplied by a published grid factor, and its Scope 1 is mostly vehicles. A company in Lagos may run on grid supply for part of the day and diesel generation for the rest — which moves a large share of its emissions out of Scope 2 and into Scope 1, at a completely different factor.

Get that split wrong and both numbers are wrong, in opposite directions. A platform that assumes continuous grid supply will not even ask the question. Emvert asks it at intake, because in this market it is the question.

The same logic runs through Scope 3. Supply chains here are shorter, more informal, and far less likely to have their own emissions data. Emvert is built to accept a supplier response where one exists and a defensible estimate where one does not — and to record, in the disclosure, which of the two produced each figure.

Questions

Do we need Scope 3 in our first reporting cycle?

Usually not all of it. Frameworks generally expect you to report the Scope 3 categories that are material to your business and to explain the ones you have excluded. Most first cycles cover purchased goods and services plus transport, then widen. Emvert lets you report a subset and record the reason for each exclusion so the disclosure is complete even when the data is not.

What if we have no historic data at all?

Start collecting now and report your first full year when it closes. Frameworks accept a first reporting year without comparatives as long as you say so. The expensive path is waiting and then reconstructing a year from old invoices.

Can we import what we already have in Excel?

Yes. Existing workbooks can be imported as a starting position, with each imported figure carrying a note that it came from a spreadsheet rather than a source document — so your auditor can see the difference.

Check this yourself

A summary of a regulation is not the regulation. These are the primary documents this page is based on.

SEC 2027 · 105 days

File with confidence, before the deadline files you.

Companies that start now collect a full clean year before they ever have to file. Companies that start late reconstruct one — and that is the expensive part.

Check your deadline

Four questions, and you get the year you first file, the framework, and what to collect first.

Read the requirement

Plain-language explainers of the FRC and SEC rules, ISSB S1 & S2, and what each asks you to disclose.

Compare the cost

What a consultant-led reporting cycle costs against an annual licence, in Naira.