Practical Carbon Accounting for Organisations, Unlocking Scope 3 Emissions Reporting

Programme outline

Learning objectives and structure

By the end of the course, participants will be able to:

  • Explain the relationship between carbon accounting, Environmental, Social & Governance (ESG) reporting, and Singapore’s regulatory obligations (SGX requirements, International Sustainability Standards Board (ISSB) IFRS S1/S2, carbon tax)
  • Distinguish between GreenHouse GAS (GHG) Protocol Corporate Standard, ISO 14064-1, and ISO 14083 & Global Logistics Emissions Council (GLEC) Framework, and identify the appropriate standard for different organisational contexts
  • Define Scope 1, 2, and 3 GHG emissions and categorise emission sources across all 15 Scope 3 categories
  • Apply ISO 14064-1 principles to determine GHG inventory boundaries and quantify material emission sources
  • Apply ISO 14083 and the GLEC Framework to calculate and report transport-related GHG emissions
  • Conduct a structured Scope 3 mapping exercise and prioritise data collection from vendors and suppliers
  • Describe the purpose of third-party GHG assurance, distinguish validation from verification, and identify accredited verifiers in Singapore
  • Use the CO2X Readiness Assessment Tool to evaluate an organisation’s carbon accounting maturity
  • Develop a 90-day action plan to begin an organisation’s carbon accounting journey
  • Explain how Artificial Intelligence (AI) prediction models (Artificial Neural Network (ANN)-based fuel consumption modelling) and optimisation techniques are applied to maritime decarbonization decisions
Day 1
  • Part 1: Introduction to Carbon Accounting — ESG Framework, Singapore Regulatory Context (SGX, Carbon Tax, ISSB), GHG Standards Overview
  • Part 2: Carbon Accounting 101 — ISO 14064-1 (Sessions 2.1-2.3: Materiality Principles, Inventory Boundaries, Quantification Formula & Emission Factors)
  • Part 2 continued — ISO 14064-1 (Sessions 2.4-2.5: GHG Mitigation Initiatives vs Targets, Carbon Offsets vs Insets, Real-Life Case Studies)
  • Part 3a: Unlocking Scope 3 Emissions — 15 GHG Protocol Categories and How it Maps with ISO 14064 categories
Day 2
  • Part 3a: Unlocking Scope 3 Emissions — 15 GHG Protocol Categories and How it Maps with ISO 14064 categories
  • Part 4: External GHG Assurance — Validation vs Verification, Limited vs Reasonable Assurance, Accredited Verifiers in Singapore
  • Part 5: Practical Ways Forward — Live Tool Demos & CO2X Readiness Assessment
  • Part 6: AI & Optimization for Decarbonization: Example from the Maritime Sector
  • End-of-Course Written Assessment (20 MCQ, 30 mins) + Review
Assessment
  • Written Assessment. 20-question Multiple Choice Quiz (MCQ)
  • Duration: 30 minutes | Pass mark: 70% (14 out of 20 correct)
  • Administered at end of Day 2; covers all five thematic parts of the programme
What’s next

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