Methodology

Emissions are calculated to the GHG Protocol Corporate Standard. Reporting is aligned to the GRI Standards 2021 — GRI 1 Foundation, GRI 2 General Disclosures, GRI 3 Material Topics, and the topic standards for topics the organisation determines to be material. GRI 305 defers emissions methodology to the GHG Protocol, so the two sit on top of each other rather than competing.

Global warming potentials are stated per factor, on an AR5 basis. Scope 2 is location-based. Quantities and emissions are stored as exact decimals and rounded only for presentation.

The factor registry holds 52 factors, of which 39 have been checked against their primary source. Country-specific coverage: Malaysia, Singapore. Each factor records the activity it converts, its country and region, a vintage year, the publisher, a citation, a quality tier and whether it has been verified.

Counted from the live registry at build time, so this table cannot drift from the factors actually in use.

Quantity is converted to the factor’s unit, refusing rather than guessing where units cannot be reconciled. A factor is then resolved for the activity, country, region and year, preferring an exact regional match and falling back through nearest-earlier vintage, then country, then a global default. The quality of that match is recorded, and a factor older or newer than the reporting year raises a warning that reaches the report.

The result is written together with a snapshot of the factor — its value, tier and resolution path. This is what makes a published figure reproducible after the registry changes: the entry records what was used, not a pointer to whatever the registry says today. Recalculation is explicit and logged.

Grid electricity, waste and water model a process that differs by country rather than a quantity that scales. Singapore incinerates its waste; Malaysia landfills, which produces methane over years and depends on gas capture. Substituting one for the other is not an approximation, it is the wrong model. So these activities never fall back to another country’s factor or to a global average:

• Grid electricity
• Grid electricity upstream
• Waste food
• Waste general
• Waste plastics
• Waste recycled
• Water supply

Where no factor exists, no figure is produced and an exclusion is recorded with its reason. This propagates upward: the quick footprint does not ask a Malaysian business about waste, and the collection form does not show the field.

The GRI claim level is derived, never chosen. A report is reported “with reference to” the GRI Standards unless all four of these hold, in which case it is “in accordance with”:

1. Material topics have been determined (GRI 3-2).
2. The process used to determine them is described (GRI 3-1).
3. No required disclosure is empty, including a GRI 3-3 management narrative for every material topic.
4. No emission factor used is provisional.

The level is recomputed server-side when the report is generated, so it cannot be raised by changing what the browser sends. Reports are additionally gated on the organisation being activated.

A blank is recorded as an exclusion with a stated reason. No figure is ever estimated to make a total look complete — GRI 305-5 stays empty in a first report because there is no base year to compare against, and that is the correct outcome rather than a gap to fill.

Listed in full, because a limitation found by a reviewer costs more than one disclosed by us.

• No assurance. Figures are self-reported and unaudited. Limited or reasonable assurance requires a separate engagement with a qualified provider. GRI reports are self-declared by default; this is a normal position, but it is not assurance and is never presented as such.
• Location-based Scope 2 only. Market-based Scope 2 is not calculated, so green tariffs, power purchase agreements and renewable energy certificates are not reflected. The GHG Protocol Scope 2 Guidance expects both to be reported wherever contractual instruments are available, which includes Singapore.
• No base-year comparison. Multi-year comparison is not implemented, so GRI 305-5 is empty in every report produced today, with its reason stated.
• GRI is not notified. Requirement 9 of GRI 1 asks an organisation claiming to report in accordance to notify GRI. The software does not do this, and it remains the organisation’s step.
• No GRI Sector Standards. Where a Sector Standard exists for an industry, using it is obligatory for an in-accordance claim. None is applied here, and material topics are determined without one.
• Inputs are not verified. We have no access to your meters, bills or operations. A calculation from wrong figures is wrong, however carefully performed.
• Some Scope 3 lines use spend-based proxies. These scale with price rather than physical impact, so a price rise raises calculated emissions with nothing changing in the world. They are marked as proxies and are a weak basis for a reduction claim.

These 13 factors have not been checked against a primary source. Any report that uses one is blocked from publication by the claim gate, at either claim level — so they can be used to understand your own position and cannot reach a document you send to a customer.

• Laptop, per device — all countries
• Desktop, per device — all countries
• Server, per device — all countries
• Phone, per device — all countries
• Tablet, per device — all countries
• Monitor, per device — all countries
• Printer, per device — all countries
• Packaging paper, by spend — Singapore
• Packaging plastic, by spend — Singapore
• Packaging mixed, by spend — Singapore
• Services cleaning, by spend — Singapore
• Services professional, by spend — Singapore
• Goods general, by spend — Singapore

In September 2026 the three Malaysian grid factors were checked against the Energy Commission’s published Grid Emission Factor and found to be wrong — Peninsular Malaysia 23% low, Sarawak 31% high. They were replaced with the published values for 2022, 2023 and 2024.

They had never appeared in a published report, because an unverified factor blocks the claim gate outright. That is the mechanism working as intended, and it is recorded here rather than quietly fixed.

The answers section covers the underlying concepts — what an emission factor is, why Singapore and Malaysia are not interchangeable, and what a customer or a regulator will actually accept.