Start from your process maps and cost center hierarchies, then create a crosswalk that ties each emission source to a business activity managers recognize. Practical steps:
- Define organizational boundaries and responsibility centers, then align emission sources (e.g., stationary combustion, purchased electricity, logistics legs) to those centers.
- For each source, designate primary activity data, metering or data capture method, calculation approach, and authoritative emissions factor reference (with version/validity window).
- Add dimensional attributes needed for decisions: facility, process line, product family, project/WBS, supplier, contract, and scope classification.
- Assign accountable owners for data entry and review at the cost center or plant level; embed maker–checker approval to support assurance.
- Build a reusable “calculation template” per source type to standardize entries and enable roll-ups to process, site, and corporate levels.
This mapping enables intensity metrics (e.g., tCO2e per unit produced), margin analytics (linking to cost), and targeted abatement planning. Follow GHG Protocol’s boundary and inventory quality guidance, and EPA’s inventory design practices to ensure completeness, consistency, and auditability. Document the rationale for allocations (e.g., shared utilities) and keep change logs when process configurations evolve.
Key Takeaway: Map sources to processes and cost centers with standardized templates and owners to make emissions data decision-ready and auditable.