GHG Accounting & MRV: our approach

How we account, monitor and control data quality, at working level.

How we account for emissions

Boundary: gate-to-gate, covering direct combustion, process emissions, and purchased electricity and heat.
Calculation approach: activity data × net calorific value × emission factor × oxidation factor.
Emission factors: default (Type I) versus site-specific (Type II). BEE is moving to site-specific factors for solid fuel after April 2027.
Grid electricity: the CEA emission factor is frozen at the baseline year.
Renewable electricity under CCTS: onsite, open access, dedicated PPA and green tariff routes. RECs alone do not count.
Biomass: biogenic CO2 is reported separately and excluded from intensity, with documentation.
Exported power and heat are subtracted. Exclusions such as colony, construction and outside transport apply where separately metered.
Equivalent product: how production is normalised. Errors here move the number more than most efficiency projects.

Metering hierarchy and measurement uncertainty.
Fuel sampling frequency required by the procedure: solid fuel every 20,000 tonnes and at least monthly; gaseous fuel at least weekly.
Laboratory analysis through NABL-accredited labs, with accreditation requirements for internal labs.

Data flow from meter to report, with ownership at each step.
QA/QC checks, segregation of duties and record retention.
Preparing for verification at reasonable assurance and a 2% materiality threshold.