Case study · Energy — marine fuel & bunkering
A marine fuel supplier measuring all three scopes.
Sea Oil Public Company Limited engaged Othello for a Carbon Footprint for Organization covering Scope 1, 2 and 3, built to the TGO standard and reporting format on a three-year fixed-scope programme. Year 1 is under way.
Client
SEAOIL (SET: SEAOIL)
Scope
Scope 1 – 3
มาตรฐาน
TGO CFO format
Term
Three years
Scope 3 is where a fuel business actually lives.
SEAOIL is a physical supplier of bunker fuel and lubricants in Thai waters, serving tankers, fishing fleets and reefer vessels, with land distribution and offshore catering alongside it. For a business shaped like that, the emissions that matter most sit outside the fence line — in what is purchased, transported and ultimately sold.
A Scope 1 and 2 inventory would have been faster and cheaper, and it is what most first-time Thai registrants choose. It would also have measured the smallest part of the picture. SEAOIL opted for the full Scope 1–3 boundary from the first data year, which is a harder programme to run and a far more defensible number to hold when a customer, a lender or a rating agency starts asking.
Othello already knew the company: SEAOIL was an annual-report translation client before this engagement. The carbon programme is an expansion of an existing relationship, not a cold start.
The engagement
What Othello is doing.
Boundary and scope definition
Setting the organisational and operational boundary across the marine, land, catering and leasing segments, and deciding which Scope 3 categories are relevant and measurable in Year 1.
Team training
Training the client’s own people to collect and hold the data, so the inventory is maintainable in-house rather than rebuilt from scratch by consultants every year.
Data collection and emission factors
Building the activity-data set and applying the TGO emission-factor set, with the calculation held in a form a verifier can follow back to source.
Carbon accounting on KClimate 1.5
The inventory is maintained on the KClimate 1.5 platform — powered by KClimate, delivered by Othello. The platform is owned and built by KCLIMATE, part of the Kasikorn group; Othello did not build the software.
Reporting to TGO format and verification support
Producing the CFO report in the format TGO requires and supporting the client through the third-party verification day. Registration is awarded by TGO to the client; Othello prepares and supports it.
Where it stands
Year 1 is in progress.
Status · In progress — Year 1 of 3
The engagement was signed in August 2026 and Year 1 is under way. There is no emissions total, no reduction figure and no verification outcome to report yet, because the first data year has not closed. Anything published here before then would be a guess, and a guess is exactly what a carbon inventory exists to replace.
On the record: Named with the client’s agreement, recorded by Othello’s CEO. Scope, standard and term are taken from the signed engagement. No fees or contract values are published. Othello is not a verification body: verification is performed by an accredited third party, and TGO registration is awarded to the client by TGO.
Related
The service behind this engagement.
Measuring only what is easy is how inventories get rebuilt.
If your emissions sit mostly in Scope 3, a Scope 1–2 inventory will not survive its first serious question.
Book a scoping call