A Defensible Emissions Report From the Books You Already Keep
SCOP3™ turns your General Ledger, Chart of Accounts and supplier invoices into an assurance-ready Scope 1 and 2 GHG inventory and disclosure report. It’s built by an SCC and CARB accredited verification body, so every figure is designed to stand up to an audit.
Designed around what auditors look for
Emissions reporting should be as routine as preparing a tax return. We audit emissions reports for a living, so SCOP3™ produces reports a verifier or CPA can follow line by line.
Starts from the books
No separate data collection exercise. Your General Ledger is the starting point, uploaded the way you would in accounting software like QuickBooks.
Transparent, not a black box
Methods, emission factors and assumptions are disclosed for every category, so nothing has to be taken on trust.
No carbon expertise needed
Plain-language categories and a guided review mean a bookkeeper can produce a credible inventory.
Independent by design
SCOP3™ is built for assurance readiness. It doesn’t provide assurance itself: that comes from an independent CPA or verifier.
What’s inside SCOP3™
One classified ledger feeds every module, so your numbers always tie back to your books.
Rapid Reporting
A Scope 1 and 2 inventory from your General Ledger: stationary combustion, mobile combustion, purchased electricity and refrigerants, calculated with Canadian emission factors.
How it calculates →Master File and audit trail
Every figure shows its inputs, formula, emission factor and source, and every review answer or dismissal is recorded for your reviewer.
What reviewers see →EC Emissions™
Employee commuting campaigns by QR code, unique link or email. Employees answer in under a minute, and results roll up by department and location.
Explore EC Emissions™ →Every number follows the same shape
For most of a business, emissions aren’t read off a meter. They’re calculated. SCOP3™ supplies the science. Your books supply the activity.
Litres of diesel, kilowatt-hours, kilograms of refrigerant. Read from a document, entered by you, or estimated from spend.
Published emission factors from governments and standards bodies, kept current for you. You never supply them.
Reported by category, by scope and by gas, with the method and factor shown for every line.
Starts from spend, upgrades to evidence
Every business has a complete General Ledger, so SCOP3™ starts there with an accepted spend-based estimate. Wherever you can give it something better, it uses the better thing.
- Complete from day one. Your ledger already balances, so nothing is missing from your starting point.
- Accurate where it matters. The ten largest lines usually carry most of your emissions. Put your documents there.
- Honest about gaps. An unresolved line contributes zero and stays visible until you answer it.
Invoice, fuel receipt, utility billReads the actual quantity off the documentStrongest
Kilometres driven, litres purchasedUses the figure you suppliedStrong
The ledger line, nothing moreEstimates the quantity from the amount spentAcceptable
Flagged and unresolvedContributes zero until you answer itNot counted
One score tells you how ready your inventory is
Ambiguous ledger lines are flagged as “Attention Required”: an HVAC invoice that might be a filter change or a refrigerant top-up, a chiller that may have arrived pre-charged. These aren’t errors. They’re questions only your business can answer.
- Coverage first. How much of your emissions-related spend has been resolved. Every unresolved account pulls the score down.
- Evidence second. How strong the basis is for what’s been resolved. A line backed by an invoice scores higher than one estimated from spend.
- Fast to work down. Assign a group of accounts to one vehicle or piece of equipment, upload the invoice, or mark it as not emissions-related. Sort by dollar value and start at the top.
Resolve the flagged lines below to raise coverage, then add documents for your largest accounts.
Illustration with sample data
Two outputs: one for your stakeholders, one for your reviewer
Every output comes from the same classified ledger, so the numbers always tie back to your books.
- Disclosure report: a client-facing report aligned with IFRS S2 climate-related disclosures and the GHG Protocol’s Scope 1 and 2 categories.
- Master File: every line, the quantity used, the factor applied, where that quantity came from and how strong that basis was. It’s written to be read by someone who wasn’t involved.
- Optional guided narrative: an AI assistant walks you through the narrative sections question by question. The emissions figures stay fixed, so the narrative never changes the numbers.
From General Ledger to disclosure report in six steps
Load the books
Upload your General Ledger and Chart of Accounts for the reporting year.
Add source documents
Upload utility bills, fuel receipts and service invoices in bulk. SCOP3™ reads the vendor, quantities and units from each.
Automatic classification
SCOP3™ screens every GL line, matches vendors and keywords to emission categories, and flags anything it can’t place with confidence.
Calculate emissions
Activity-based where a document gives real quantities, spend-based where only the dollar value is known, with Canadian emission factors throughout.
Review before reporting
A pre-flight review lists data gaps and weak methods in three tiers: fix before reporting, recommended, and consider.
Report
Produce your disclosure report and Master File, ready for your stakeholders and your assurance provider.
What SCOP3™ measures today
SCOP3™ sorts each ledger account into a category: fuel, electricity, vehicles, refrigerant, or nothing to do with emissions.
| Category | Scope | Typical ledger accounts | Status |
|---|---|---|---|
| Stationary combustion | Scope 1 | Natural gas, heating fuel | Available |
| Mobile combustion | Scope 1 | Fuel cards, fleet fuel | Available |
| Refrigerants | Scope 1 | HVAC service, equipment pre-charged with refrigerant | Available |
| Purchased electricity | Scope 2 | Hydro and electricity bills | Available |
| Employee commuting | Scope 3, Category 7 | Collected from employees through EC Emissions™ campaigns | Available |
| Supply chain | Scope 3 | Purchased goods and services | Future direction |
What reviewers ask for, and how SCOP3™ handles it
Built for third-party limited assurance under CSAE 3410, and benchmarked against the fields regulators such as CARB ask for.
Each reported number traces back to a GL line or source document.
Whether a figure is activity-based or spend-based, and which emission factor was used, is visible for every line.
CO2, CH4, N2O, HFCs, PFCs and SF6 reported separately for each source, not just a single CO2e figure.
The pre-flight review flags missing data and weak methods before a report goes out.
The count of reviewed documents is plain evidence that a person looked at the underlying records, and one of the first things an auditor asks about.
Every review answer and dismissal is recorded as part of the audit trail.
Outputs align with IFRS S2 and the GHG Protocol’s Scope 1 and 2 categories.
Every decision on the record
SCOP3™ prepares and documents your figures, and you submit your reports yourself. Illustration with sample data.
Built for the people who keep the books
Customers, lenders and supply chains increasingly ask for emissions data, and rules like California’s SB 253 push those requests further down the supply chain.
Small and mid-sized businesses
The problemCustomers, lenders and supply chains ask for emissions data, with no in-house carbon expertise.
A credible Scope 1 and 2 inventory and disclosure report from records you already keep.
Bookkeepers and accounting firms
The problemClients want sustainability reporting as a service, but most tools assume carbon expertise.
Familiar accounting-software uploads and a guided review, so you can add emissions reporting to your services.
Assurance providers and lenders
The problemEmissions figures that can’t be traced or tested.
A Master File linking every figure to its ledger line, document, method and factor.
Year two is faster, and the trend is real
Your work carries forward
Account classifications, asset assignments and corrections are remembered. The next period starts from what you’ve already taught SCOP3™.
Comparisons you can trust
A trend is only real if both years were measured the same way. SCOP3™ shows the method behind every line, so a drop from better data isn’t mistaken for a drop in emissions.
A record for whoever asks
If an accountant, auditor, customer or lender asks how you got your number, the Master File is the answer.
Learn the method before you book
Understanding your emissions calculation
What SCOP3™ does with your ledger, what it asks you for, and how you know you’re done.
Read the guide → GuideThe CFO’s Guide to Climate Accounting
Our in-depth guide to bringing climate data into the financials.
Read the guide → InsightsSB 253, IFRS S2 and climate disclosure
Articles from our verification team on the rules driving emissions requests.
Browse Insights →Frequently asked questions
Which emissions does SCOP3™ cover?
Scope 1 and 2 today: stationary combustion, mobile combustion, purchased electricity and refrigerants. Employee commuting (Scope 3, Category 7) is covered by our EC Emissions™ module. Wider Scope 3 (supply chain) is a future direction, built on a mature Scope 1 and 2 foundation.
Do we need a sustainability team to use it?
No. SCOP3™ is built for bookkeepers, accountants and the businesses they serve. You don’t need to know anything about greenhouse gas accounting: plain-language categories and a guided review do the technical work, and SCOP3™ holds and updates the emission factors for you.
What happens when SCOP3™ can’t classify a ledger line?
It flags the line as “Attention Required” and asks you what it is. Until you answer, that line contributes nothing to your total. We would rather show you a visible gap than quietly invent a figure and let it flow into your report.
Is a spend-based estimate good enough for assurance?
Spend-based calculation is an accepted, widely used method. For limited assurance, a complete calculation with spend-based estimates where that’s all you have, and source documents behind your largest accounts, will usually carry it. Reasonable assurance asks the verifier to test the numbers, so it wants source documents wherever they exist.
Can Standard Carbon assure an inventory built in SCOP3™?
No. SCOP3™ is built for assurance readiness, but assurance must come from an independent CPA or verifier. Independence rules under ISO/IEC 17029 and ISO 14065 prohibit a verification body from assuring a system it designed.
Does SCOP3™ connect to QuickBooks?
SCOP3™ works from QuickBooks-style ledger exports today. A direct QuickBooks connection is planned.
Does SCOP3™ file my emissions report?
No. SCOP3™ prepares and documents your figures and produces your disclosure report and Master File. You submit your reports yourself.
Is the second year easier than the first?
Yes. Account classifications, asset assignments and corrections are remembered, so the next period starts from what you’ve already taught SCOP3™ and is considerably faster than the first.
How is our financial data handled?
Security and data handling are part of the product. Your financial data stays inside SCOP3™, and SOC 2 controls are being implemented alongside the platform.
See SCOP3™ on your own books
Book a demo and see how your General Ledger becomes a disclosure report your reviewer can follow line by line.
- How SCOP3™ classifies a ledger like yours
- The pre-flight review and data quality score
- The disclosure report and Master File