[ES] Do we need to cover all 15 Scope 3 categories?

[ES] No - but you need to demonstrate which you have included and why the rest are immaterial. That screening itself is what assurance tests.

[ES] How often should we recalculate the base year?

[ES] When a qualitative trigger occurs - major acquisition, divestment, methodology change - per your written policy.

[ES] ESG / Carbon Accounting

[ES] GHG Protocol Scope 1, 2 and 3 inventories, base-year recalculation policy and reduction-pathway modelling.

[ES] Work With Us

[ES] An eight-week first-year engagement produces an assurance-ready Scope 1-3 inventory.