กระบวนการรับรองนิติกรณ์เอกสารของ GHG Protocol Corporate Standard is the global baseline methodology for corporate emissions inventory. It defines the three scopes, the 15 Scope 3 categories, the operational vs financial control approach, and the consolidation rules. Othello’s GHG inventory work is structured around GHG Protocol from the outset.

Scope 3 — value chain emissions — is where most listed companies face data gaps. The 15 Scope 3 categories cover purchased goods, capital goods, fuel and energy, upstream transport, waste, business travel, employee commuting, leased assets, downstream transport, processing of sold products, use of sold products, end-of-life treatment, downstream leased assets, franchises, and investments.

Othello’s Scope 3 work identifies material categories per the GHG Protocol materiality test, and prepares the bilingual disclosure even where underlying data uses estimation methodologies.

For verification, the standard is ISO 14064-3 (Greenhouse Gases — Specification with guidance for the validation and verification of GHG statements). In Thailand, the Thailand Greenhouse Gas Management Organization (TGO) operates the national verification scheme. Othello prepares the bilingual inventory documentation in the format TGO verifiers require.