When a customer requests carbon data, first clarify which business activity and reporting period they mean. The same trip may fall under different scopes for different organisational boundaries.
Scope 1 covers direct emissions, Scope 2 covers indirect emissions associated with purchased energy, and Scope 3 covers other value-chain emissions. Keep fleet fuel receipts, warehouse electricity bills and subcontractor trip records separate. Classify vehicles, sites and outsourced services using the organisational boundary and method you apply; do not decide from equipment type alone.
For each data line, record period, activity, quantity and unit, source document, calculation method and allocation assumption. Agree the scope and allocation rule with the customer so results can be compared consistently.
For reduction decisions, identify the largest reliably measured item in your inventory. For changes to load factor, empty kilometres or warehouse energy, collect before-and-after data using the same boundary. A change of scope alone does not show a reduction in total emissions.
