Carbon Numbers: GHG Inventory, Financed Emissions, CBAM – Document Bundle

DESCRIPTION

Carbon Numbers: GHG Inventory, Financed Emissions, CBAM is a Document Bundle available for immediate download upon purchase.

Carbon arithmetic arrives from three directions and is almost never bought together. Your own operations produce an inventory. A lender or investor has to attribute the emissions of everything it finances. An importer into the EU now has a certificate bill on the carbon embedded in what it brings in. This set is those three calculations plus the published dataset that the price and allocation assumptions inside them are checked against.

The inventory workbook is a corporate greenhouse gas inventory to the GHG Protocol Corporate Standard: Scope 1 for the fuel you burn, Scope 2 for the electricity and heat you buy, and the Scope 3 categories most organisations report first. It carries 35 emission factors copied from the UK Government GHG Conversion Factors 2025 published by DESNZ, each with its official ID, so every line traces to a public source, and it leaves room to add your own country grid factor with a citation. Scope 2 is reported location-based with market-based alongside, and the evidence and data-quality columns build the audit trail ESRS E1-6 expects.

The financed emissions calculator applies the PCAF Global GHG Accounting and Reporting Standard for the Financial Industry, Part A, third edition, position by position across eight asset classes: listed equity, corporate bonds, business loans, unlisted equity, project finance, commercial real estate, mortgages and motor vehicle loans. The denominator changes with the asset class and the workbook picks it: EVIC for listed equity and bonds, total equity plus debt for loans and unlisted equity, project equity plus debt for project finance, property value at origination for real estate. Data quality is scored 1 to 5 per exposure and reported as a weighted average, which is the part reviewers read first.

The CBAM calculator runs the definitive period that started on 1 January 2026 out to 2034, when free allocation is gone. Enter up to 20 product lines with sector, quantity, embedded emissions and origin carbon price, and the sheet applies the Annex II rule itself: indirect emissions count for cement and fertilisers and not for steel, aluminium or hydrogen. The phase-in percentage for each year is on the sheet with its source, and the carbon price and benchmark can be stressed in one place.

The dataset is the European Environment Agency's EU ETS Union Registry table, values unchanged, as a tidy CSV of 84,056 rows with plain-English activity labels, plus a pivot workbook covering all 19 published measures by country and by activity from 2005 to 2025, and free allocation cover computed per country and year.

Three Excel workbooks with live formulas and no macros, each with a Guide sheet, and one dataset in CSV and workbook form. They are working papers, not an assurance opinion and not a customs filing.

Source: Carbon Numbers: GHG Inventory, Financed Emissions, CBAM () Document, Bindler