{"id":30568,"date":"2026-05-15T01:09:27","date_gmt":"2026-05-15T01:09:27","guid":{"rendered":"https:\/\/www.othellointernational.com\/?page_id=30568"},"modified":"2026-06-27T08:16:33","modified_gmt":"2026-06-27T08:16:33","slug":"ghg-inventory-scope-1-2-3","status":"publish","type":"page","link":"https:\/\/www.othellointernational.com\/th\/ghg-inventory-scope-1-2-3\/","title":{"rendered":"\u0e01\u0e32\u0e23\u0e08\u0e31\u0e14\u0e17\u0e33\u0e1a\u0e31\u0e0d\u0e0a\u0e35\u0e01\u0e4a\u0e32\u0e0b\u0e40\u0e23\u0e37\u0e2d\u0e19\u0e01\u0e23\u0e30\u0e08\u0e01 (Scope 1, 2 \u0e41\u0e25\u0e30 3)"},"content":{"rendered":"\n<!-- ===================================================================\n     OTHELLO INTERNATIONAL \u2014 GHG INVENTORY (SCOPE 1, 2, 3) \u2014 v10\n     URL: \/esg-advisory\/ghg-inventory\/\n     PARENT: \/esg-advisory\/ \u00b7 COLUMN 02 \u00b7 ITEM 2.3\n     The technical core \u2014 GHG Protocol + ISO 14064 + TGO national\n     v10 standard \u00b7 15 Scope 3 categories \u00b7 location + market-based \u00b7 7 GHGs\n   =================================================================== -->\n\n<style>\n@import url('https:\/\/fonts.googleapis.com\/css2?family=Poppins:wght@300;400;500;600;700;800;900&family=Fraunces:ital,wght@0,400;0,500;0,600;0,700;1,400;1,500;1,600&family=JetBrains+Mono:wght@400;500;600;700&family=Sarabun:wght@400;500;600&display=swap');\n\n.oth-ghg {\n  --black: #000000; 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position: relative; z-index: 2; }\n.oth-ghg .hero-card-label::before { content: \"\u25cf\"; color: var(--red); }\n.oth-ghg .hero-card h3 { font-family: var(--font-display); font-style: italic; font-size: 21px; line-height: 1.25; font-weight: 500; color: var(--white); margin: 0 0 22px 0; position: relative; z-index: 2; }\n.oth-ghg .hero-card h3 em { font-style: normal; font-weight: 600; }\n.oth-ghg .hero-scopes { display: grid; gap: 8px; margin-bottom: 22px; position: relative; z-index: 2; }\n.oth-ghg .h-scope { background: var(--black); border: 1px solid var(--black-line); padding: 12px 14px; display: grid; grid-template-columns: auto 1fr auto; gap: 12px; align-items: center; transition: all 0.25s; }\n.oth-ghg .h-scope:hover { background: #1f1f1f; border-color: rgba(237,64,54,0.4); }\n.oth-ghg .h-scope .hs-num { width: 28px; height: 28px; border-radius: 50%; display: flex; align-items: center; justify-content: center; font-family: var(--font-display); font-style: italic; font-size: 14px; font-weight: 700; color: var(--white); flex-shrink: 0; }\n.oth-ghg .h-scope.s1 .hs-num { background: var(--scope1); }\n.oth-ghg .h-scope.s2 .hs-num { background: var(--scope2); color: var(--black); }\n.oth-ghg .h-scope.s3 .hs-num { background: var(--scope3); color: var(--black); }\n.oth-ghg .h-scope .hs-name { font-size: 13px; color: var(--white); font-weight: 600; }\n.oth-ghg .h-scope .hs-name .sub { display: block; font-family: var(--font-mono); font-size: 9.5px; color: var(--white-mute); font-weight: 400; letter-spacing: 0.04em; margin-top: 2px; }\n.oth-ghg .h-scope .hs-meta { font-family: var(--font-mono); font-size: 9.5px; color: var(--white-mute); font-weight: 600; letter-spacing: 0.04em; text-align: right; }\n.oth-ghg .hero-card-stack { position: relative; z-index: 2; display: grid; gap: 8px; padding-top: 14px; border-top: 1px solid var(--black-line); }\n.oth-ghg .hero-card-row { display: flex; justify-content: space-between; align-items: center; gap: 10px; font-size: 12.5px; }\n.oth-ghg .hero-card-row .k { color: var(--white-mute); font-family: var(--font-mono); font-size: 10px; letter-spacing: 0.08em; text-transform: uppercase; }\n.oth-ghg .hero-card-row .v { color: var(--white); font-weight: 600; font-size: 12px; text-align: right; }\n\n\/* section base *\/\n.oth-ghg section.block { padding: 120px 0; background: var(--black); position: relative; }\n.oth-ghg section.block.alt { background: var(--black-soft); position: relative; }\n.oth-ghg .section-head { margin-bottom: 64px; max-width: 920px; }\n.oth-ghg .section-head.center { text-align: center; margin-left: auto; margin-right: auto; }\n.oth-ghg .eyebrow { display: inline-flex; align-items: center; gap: 12px; font-family: var(--font-mono); font-size: 11px; font-weight: 500; letter-spacing: 0.18em; text-transform: uppercase; color: var(--red); margin-bottom: 22px; }\n.oth-ghg .eyebrow::before { content: \"\"; width: 36px; height: 1px; background: var(--red); }\n.oth-ghg .section-head h2 { font-size: clamp(28px, 4.4vw, 56px); line-height: 1.08; font-weight: 700; letter-spacing: -0.02em; margin: 0 0 22px 0; color: var(--white); }\n.oth-ghg .section-head h2 .display { font-family: var(--font-display); font-style: italic; font-weight: 400; color: var(--red); }\n.oth-ghg .section-head .subtitle { font-size: 17px; color: var(--white-soft); max-width: 68ch; line-height: 1.65; }\n.oth-ghg .section-head .subtitle a { color: var(--red); text-decoration: none; border-bottom: 1px solid rgba(237,64,54,0.4); transition: border-color 0.2s; }\n.oth-ghg .section-head .subtitle a:hover { border-color: var(--red); }\n.oth-ghg .section-head.center .subtitle { margin-left: auto; margin-right: auto; }\n\n\/* ===== THREE SCOPES (architecture) ===== *\/\n.oth-ghg .scopes { display: grid; grid-template-columns: repeat(3, 1fr); gap: 14px; }\n.oth-ghg .scope-card { background: var(--black-card); border: 1px solid var(--black-line); padding: 32px 28px; position: relative; transition: all 0.3s; overflow: hidden; display: flex; flex-direction: column; }\n.oth-ghg .scope-card:hover { background: #1f1f1f; transform: translateY(-3px); border-color: rgba(237,64,54,0.4); }\n.oth-ghg .scope-card::before { content: \"\"; position: absolute; top: 0; left: 0; width: 100%; height: 3px; }\n.oth-ghg .scope-card.s1::before { background: var(--scope1); }\n.oth-ghg .scope-card.s2::before { background: var(--scope2); }\n.oth-ghg .scope-card.s3::before { background: var(--scope3); }\n.oth-ghg .scope-card .sc-num { font-family: var(--font-display); font-style: italic; font-size: 56px; font-weight: 700; line-height: 1; margin-bottom: 14px; }\n.oth-ghg .scope-card.s1 .sc-num { color: var(--scope1); }\n.oth-ghg .scope-card.s2 .sc-num { color: var(--scope2); }\n.oth-ghg .scope-card.s3 .sc-num { color: var(--scope3); }\n.oth-ghg .scope-card .sc-label { font-family: var(--font-mono); font-size: 11px; letter-spacing: 0.14em; text-transform: uppercase; color: var(--white-mute); margin-bottom: 8px; font-weight: 600; }\n.oth-ghg .scope-card h4 { font-family: var(--font-display); font-size: 22px; font-weight: 600; color: var(--white); margin: 0 0 12px 0; letter-spacing: -0.01em; line-height: 1.2; }\n.oth-ghg .scope-card h4 em { font-style: italic; color: var(--red); font-weight: 500; }\n.oth-ghg .scope-card p { font-size: 13px; line-height: 1.6; color: var(--white-soft); margin: 0 0 14px 0; flex: 1; }\n.oth-ghg .scope-card p b { color: var(--white); font-weight: 600; }\n.oth-ghg .scope-card .sc-list { list-style: none; padding: 0; margin: 0 0 12px 0; }\n.oth-ghg .scope-card .sc-list li { font-size: 12.5px; color: var(--white-soft); padding: 6px 0 6px 16px; position: relative; line-height: 1.5; }\n.oth-ghg .scope-card .sc-list li::before { content: \"\u2192\"; position: absolute; left: 0; color: var(--red); font-weight: 700; font-size: 11px; top: 7px; }\n.oth-ghg .scope-card .sc-refs { font-family: var(--font-mono); font-size: 9.5px; letter-spacing: 0.06em; color: var(--red); border-top: 1px solid var(--black-line); padding-top: 12px; line-height: 1.5; font-weight: 600; text-transform: uppercase; }\n.oth-ghg .scope-card .sc-refs b { color: var(--white); }\n\n\/* ===== 15 SCOPE 3 CATEGORIES GRID (centerpiece) ===== *\/\n.oth-ghg .s3-block { background: var(--black-card); border: 1px solid var(--black-line); overflow: hidden; }\n.oth-ghg .s3-header { padding: 22px 32px; background: var(--black); border-bottom: 1px solid var(--black-line); display: flex; justify-content: space-between; align-items: center; flex-wrap: wrap; gap: 14px; }\n.oth-ghg .s3-header .s3h-title { font-family: var(--font-mono); font-size: 11px; font-weight: 600; letter-spacing: 0.14em; text-transform: uppercase; color: var(--red); }\n.oth-ghg .s3-header .s3h-legend { display: flex; gap: 16px; flex-wrap: wrap; }\n.oth-ghg .s3-header .lg-item { display: inline-flex; align-items: center; gap: 6px; font-family: var(--font-mono); font-size: 10.5px; letter-spacing: 0.04em; color: var(--white-soft); }\n.oth-ghg .s3-header .lg-item .sw { width: 8px; height: 8px; border-radius: 2px; flex-shrink: 0; }\n.oth-ghg .s3-header .lg-item .sw.high { background: var(--mat-high); }\n.oth-ghg .s3-header .lg-item .sw.mid { background: var(--mat-mid); }\n.oth-ghg .s3-header .lg-item .sw.low { background: var(--mat-low); }\n\n.oth-ghg .s3-split { display: grid; grid-template-columns: 1fr 1fr; gap: 1px; background: var(--black-line); }\n.oth-ghg .s3-half { background: var(--black-card); padding: 24px 28px; }\n.oth-ghg .s3-half .s3-half-tag { display: inline-block; font-family: var(--font-mono); font-size: 10px; letter-spacing: 0.14em; text-transform: uppercase; padding: 4px 10px; border-radius: 2px; margin-bottom: 16px; font-weight: 600; color: var(--white); background: var(--red-deep); }\n.oth-ghg .s3-half.upstream .s3-half-tag { background: var(--red-deep); }\n.oth-ghg .s3-half.downstream .s3-half-tag { background: var(--red); }\n.oth-ghg .s3-half h4 { font-family: var(--font-display); font-style: italic; font-size: 20px; font-weight: 600; color: var(--white); margin: 0 0 16px 0; letter-spacing: -0.01em; line-height: 1.2; }\n.oth-ghg .s3-cats { display: grid; gap: 8px; }\n.oth-ghg .s3-cat { background: var(--black-soft); border: 1px solid var(--black-line); border-left: 3px solid var(--mat-low); padding: 12px 14px; display: grid; grid-template-columns: 30px 1fr auto; gap: 10px; align-items: center; transition: all 0.25s; }\n.oth-ghg .s3-cat:hover { background: var(--black-elev); }\n.oth-ghg .s3-cat.high { border-left-color: var(--mat-high); }\n.oth-ghg .s3-cat.mid { border-left-color: var(--mat-mid); }\n.oth-ghg .s3-cat .s3c-num { font-family: var(--font-mono); font-size: 11px; font-weight: 700; color: var(--red); letter-spacing: 0.04em; }\n.oth-ghg .s3-cat .s3c-name { font-size: 12.5px; color: var(--white); font-weight: 600; line-height: 1.35; }\n.oth-ghg .s3-cat .s3c-name .sub { display: block; font-family: var(--font-mono); font-size: 9.5px; color: var(--white-mute); margin-top: 2px; font-weight: 400; letter-spacing: 0.04em; line-height: 1.3; }\n.oth-ghg .s3-cat .s3c-mat { font-family: var(--font-mono); font-size: 9px; letter-spacing: 0.10em; text-transform: uppercase; font-weight: 600; padding: 3px 7px; border-radius: 2px; white-space: nowrap; }\n.oth-ghg .s3-cat.high .s3c-mat { color: var(--mat-high); background: rgba(237,64,54,0.12); border: 1px solid rgba(237,64,54,0.4); }\n.oth-ghg .s3-cat.mid .s3c-mat { color: var(--mat-mid); background: rgba(251,191,36,0.10); border: 1px solid rgba(251,191,36,0.4); }\n.oth-ghg .s3-cat.low .s3c-mat { color: var(--white-mute); background: rgba(255,255,255,0.05); border: 1px solid rgba(255,255,255,0.15); }\n\n.oth-ghg .s3-foot { padding: 22px 32px; background: var(--black-soft); border-top: 2px solid var(--red); display: grid; grid-template-columns: repeat(4, 1fr); gap: 24px; }\n.oth-ghg .s3-foot .sf-stat .sf-label { font-family: var(--font-mono); font-size: 10px; letter-spacing: 0.12em; text-transform: uppercase; color: var(--white-mute); margin-bottom: 6px; font-weight: 600; }\n.oth-ghg .s3-foot .sf-stat .sf-value { font-family: var(--font-display); font-style: italic; font-size: 24px; font-weight: 600; line-height: 1; color: var(--red); }\n.oth-ghg .s3-foot .sf-stat .sf-sub { font-size: 11px; color: var(--white-mute); margin-top: 4px; }\n.oth-ghg .s3-note { padding: 16px 32px; background: var(--black); font-family: var(--font-mono); font-size: 10.5px; color: var(--white-mute); letter-spacing: 0.04em; border-top: 1px solid var(--black-line); line-height: 1.55; }\n.oth-ghg .s3-note b { color: var(--red); }\n<\/style>\n\n<div class=\"oth-ghg\" id=\"oth-ghg-top\">\n\n  <!-- v10 reading progress + section nav -->\n  <div class=\"reading-progress\" role=\"presentation\" aria-hidden=\"true\"><div class=\"reading-progress-fill\" id=\"ohReadingProgress\"><\/div><\/div>\n  <nav class=\"section-nav\" id=\"ohSectionNav\" aria-label=\"Jump to section\">\n    <a href=\"#scopes\" class=\"sn-item\" data-section=\"scopes\">3 Scopes<\/a>\n    <a href=\"#categories\" class=\"sn-item\" data-section=\"categories\">15 Cat S3<\/a>\n    <a href=\"#methodology\" class=\"sn-item\" data-section=\"methodology\">6 Phases<\/a>\n    <a href=\"#bench\" class=\"sn-item\" data-section=\"bench\">The Bench<\/a>\n    <a href=\"#deliverables\" class=\"sn-item\" data-section=\"deliverables\">Deliverables<\/a>\n    <a href=\"#tiers\" class=\"sn-item\" data-section=\"tiers\">3 Tiers<\/a>\n    <a href=\"#use-cases\" class=\"sn-item\" data-section=\"use-cases\">Use Cases<\/a>\n    <a href=\"#faqs\" class=\"sn-item\" data-section=\"faqs\">FAQs<\/a>\n    <a href=\"#contact\" class=\"sn-item sn-cta\">Request Inventory<\/a>\n  <\/nav>\n\n  <!-- STATUS STRIP -->\n  <div class=\"status-strip\">\n    <div class=\"wrap\">\n      <div class=\"status-row\">\n        <div class=\"left\"><span class=\"status-dot\" aria-hidden=\"true\"><\/span><span>ESG ADVISORY \u00b7 2.3 \u00b7 GHG INVENTORY \u00b7 SCOPE 1, 2, 3 \u00b7 GHG PROTOCOL + ISO 14064<\/span><\/div>\n        <div class=\"right\">7 Kyoto GHGs \u00b7 CO\u2082 CH\u2084 N\u2082O HFCs PFCs SF\u2086 NF\u2083 <span style=\"color:var(--red);\">\u00b7<\/span> <b>15 Scope 3 categories<\/b> <span style=\"color:var(--red);\">\u00b7<\/span> verification-grade<\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n\n  <!-- HERO -->\n  <section class=\"hero\" id=\"hero\">\n    <div class=\"wrap\">\n      <div class=\"breadcrumb\">\n        <a href=\"\/\">Home<\/a><span class=\"sep\">\/<\/span><a href=\"\/esg-advisory\/\">ESG Advisory<\/a><span class=\"sep\">\/<\/span><span class=\"current\">GHG Inventory (Scope 1, 2, 3)<\/span>\n      <\/div>\n      <div class=\"hero-grid\">\n        <div class=\"hero-left\">\n          <div class=\"hero-tag\">\u2605 THE TECHNICAL CORE \u00b7 COLUMN 02 \u00b7 2.3<\/div>\n          <h1>\n            GHG inventory.<br>\n            <span class=\"display\">Scope 1, 2, and 3.<\/span><br>\n            Verification-grade.\n          <\/h1>\n          <div class=\"accent-bar\" aria-hidden=\"true\"><\/div>\n          <p class=\"lead\">\n            The greenhouse gas inventory is the <strong>technical input that every climate disclosure depends on<\/strong> \u2014 IFRS S2 \u00a7 29(a), GRI 305, FTSE E.01, CDP C6, TCFD MT-b, and Thailand&#8217;s TGO national submission all read from the same Scope 1 \/ 2 \/ 3 numbers. Built incorrectly, the same inventory becomes the source of disclosure inconsistencies that rating agencies flag and external auditors qualify. Othello produces the inventory once, to <strong>GHG Protocol Corporate Standard + ISO 14064-1 verification-grade rigour<\/strong>, with TGO CFO + CFP Auditor cross-check against Thai national submission \u2014 and the same inventory feeds every disclosure destination. <span class=\"thai\">\u0e01\u0e32\u0e23\u0e08\u0e31\u0e14\u0e17\u0e33\u0e1a\u0e31\u0e0d\u0e0a\u0e35\u0e01\u0e4a\u0e32\u0e0b\u0e40\u0e23\u0e37\u0e2d\u0e19\u0e01\u0e23\u0e30\u0e08\u0e01<\/span>\n          <\/p>\n          <div class=\"hero-stats\">\n            <div class=\"hero-stat\"><div class=\"lbl\">Standards<\/div><div class=\"val\">GHG Protocol + ISO 14064-1<\/div><div class=\"sub\">corporate value chain + product<\/div><\/div>\n            <div class=\"hero-stat\"><div class=\"lbl\">Scope 3 categories<\/div><div class=\"val\">15 \u00b7 materiality-tested<\/div><div class=\"sub\">upstream 8 \u00b7 downstream 7<\/div><\/div>\n            <div class=\"hero-stat\"><div class=\"lbl\">Kyoto GHGs<\/div><div class=\"val\">7 GHGs \u00b7 GWP100 AR6<\/div><div class=\"sub\">CO\u2082 \u00b7 CH\u2084 \u00b7 N\u2082O \u00b7 HFCs \u00b7 PFCs \u00b7 SF\u2086 \u00b7 NF\u2083<\/div><\/div>\n            <div class=\"hero-stat\"><div class=\"lbl\">Standard turnaround<\/div><div class=\"val\">8\u201314 weeks<\/div><div class=\"sub\">refresh 3\u20134 wk \u00b7 greenfield 16\u201320 wk<\/div><\/div>\n          <\/div>\n          <div class=\"ctas\">\n            <a href=\"#contact\" class=\"btn btn-primary\">\n              <svg aria-hidden=\"true\" viewBox=\"0 0 24 24\"><line x1=\"22\" y1=\"2\" x2=\"11\" y2=\"13\"\/><polygon points=\"22 2 15 22 11 13 2 9 22 2\"\/><\/svg>\n              Request Inventory\n            <\/a>\n            <a href=\"#categories\" class=\"btn btn-outline\">\n              <svg aria-hidden=\"true\" viewBox=\"0 0 24 24\"><line x1=\"5\" y1=\"12\" x2=\"19\" y2=\"12\"\/><polyline points=\"12 5 19 12 12 19\"\/><\/svg>\n              See 15 Scope 3 Categories\n            <\/a>\n          <\/div>\n        <\/div>\n        <div class=\"hero-right\">\n          <div class=\"hero-card\">\n            <div class=\"hero-card-label\">THREE SCOPES \u00b7 ONE INVENTORY<\/div>\n            <h3>The technical foundation. <em>Built once.<\/em> Read by every disclosure.<\/h3>\n            <div class=\"hero-scopes\" aria-hidden=\"true\">\n              <div class=\"h-scope s1\">\n                <div class=\"hs-num\">1<\/div>\n                <div class=\"hs-name\">Direct emissions<span class=\"sub\">owned \/ controlled sources<\/span><\/div>\n                <div class=\"hs-meta\">DIRECT<\/div>\n              <\/div>\n              <div class=\"h-scope s2\">\n                <div class=\"hs-num\">2<\/div>\n                <div class=\"hs-name\">Purchased energy<span class=\"sub\">location + market-based<\/span><\/div>\n                <div class=\"hs-meta\">INDIRECT<\/div>\n              <\/div>\n              <div class=\"h-scope s3\">\n                <div class=\"hs-num\">3<\/div>\n                <div class=\"hs-name\">Value chain emissions<span class=\"sub\">15 categories \u00b7 upstream + downstream<\/span><\/div>\n                <div class=\"hs-meta\">INDIRECT<\/div>\n              <\/div>\n            <\/div>\n            <div class=\"hero-card-stack\">\n              <div class=\"hero-card-row\"><span class=\"k\">Drafter<\/span><span class=\"v\">ISO 14064 Lead Auditor<\/span><\/div>\n              <div class=\"hero-card-row\"><span class=\"k\">TGO check<\/span><span class=\"v\">CFO + CFP Auditor<\/span><\/div>\n              <div class=\"hero-card-row\"><span class=\"k\">Format<\/span><span class=\"v\">Excel + audit trail<\/span><\/div>\n              <div class=\"hero-card-row\"><span class=\"k\">NDA<\/span><span class=\"v\">From first email<\/span><\/div>\n              <div class=\"hero-card-row\"><span class=\"k\">Quote turnaround<\/span><span class=\"v\">1 business hour<\/span><\/div>\n            <\/div>\n          <\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- THREE SCOPES ARCHITECTURE -->\n  <section class=\"block alt\" id=\"scopes\">\n    <div class=\"wrap\">\n      <div class=\"section-head\">\n        <div class=\"eyebrow\">The Architecture<\/div>\n        <h2>Three scopes. <span class=\"display\">Defined by control.<\/span> Read by every framework.<\/h2>\n        <p class=\"subtitle\">The GHG Protocol Corporate Standard organises emissions into three scopes based on the company&#8217;s control relationship \u2014 direct emissions from owned\/controlled sources (Scope 1); indirect emissions from purchased energy (Scope 2); indirect emissions from the value chain (Scope 3). The same architecture is preserved in ISO 14064-1, IFRS S2 \u00a7 29(a), GRI 305, FTSE Russell E.01, CDP C6, and Thailand TGO national methodology \u2014 making the inventory the single source of truth for every climate disclosure.<\/p>\n      <\/div>\n      <div class=\"scopes\">\n\n        <div class=\"scope-card s1\">\n          <div class=\"sc-num\">1<\/div>\n          <div class=\"sc-label\">DIRECT EMISSIONS<\/div>\n          <h4>Owned and <em>controlled sources<\/em><\/h4>\n          <p>Emissions from sources owned or controlled by the company. <b>Stationary combustion<\/b> (boilers, furnaces, generators), <b>mobile combustion<\/b> (company-owned fleet), <b>process emissions<\/b> (chemical reactions in manufacturing), <b>fugitive emissions<\/b> (refrigerants, SF\u2086 in electrical equipment, fugitive methane).<\/p>\n          <ul class=\"sc-list\">\n            <li>Stationary fuel combustion<\/li>\n            <li>Mobile fuel combustion (owned fleet)<\/li>\n            <li>Process emissions<\/li>\n            <li>Fugitive emissions (refrigerants, SF\u2086)<\/li>\n          <\/ul>\n          <div class=\"sc-refs\">FRAMEWORK <b>\u00b7<\/b> IFRS S2 \u00a7 29(a) \u00b7 GRI 305-1 \u00b7 CDP C6.1 \u00b7 TCFD MT-b<\/div>\n        <\/div>\n\n        <div class=\"scope-card s2\">\n          <div class=\"sc-num\">2<\/div>\n          <div class=\"sc-label\">PURCHASED ENERGY<\/div>\n          <h4>Indirect from <em>energy purchase<\/em><\/h4>\n          <p>Indirect emissions from the generation of <b>purchased electricity, steam, heating, and cooling<\/b> consumed by the company. <b>Dual reporting required: location-based<\/b> (grid-average emission factors for the geography) <b>and market-based<\/b> (supplier-specific or instrument-backed emission factors including PPAs, RECs, I-RECs, T-RECs).<\/p>\n          <ul class=\"sc-list\">\n            <li>Purchased electricity<\/li>\n            <li>Purchased steam, heat, cooling<\/li>\n            <li>Location-based method (grid average)<\/li>\n            <li>Market-based method (RECs, PPAs, supplier-specific)<\/li>\n          <\/ul>\n          <div class=\"sc-refs\">FRAMEWORK <b>\u00b7<\/b> IFRS S2 \u00a7 29(a) \u00b7 GRI 305-2 \u00b7 CDP C6.3 \u00b7 GHG Protocol Scope 2 Guidance 2015<\/div>\n        <\/div>\n\n        <div class=\"scope-card s3\">\n          <div class=\"sc-num\">3<\/div>\n          <div class=\"sc-label\">VALUE CHAIN<\/div>\n          <h4>Indirect from <em>upstream + downstream<\/em><\/h4>\n          <p>Indirect emissions across the company&#8217;s value chain \u2014 both <b>upstream<\/b> (purchased goods &amp; services, capital goods, fuel-and-energy related activities, upstream transportation, waste in operations, business travel, employee commuting, upstream leased assets) and <b>downstream<\/b> (downstream transportation, processing of sold products, use of sold products, end-of-life, downstream leased assets, franchises, investments).<\/p>\n          <ul class=\"sc-list\">\n            <li>8 upstream categories<\/li>\n            <li>7 downstream categories<\/li>\n            <li>Materiality-tested (relevance criteria)<\/li>\n            <li>Category 11 + 15 typically largest for SET-listed<\/li>\n          <\/ul>\n          <div class=\"sc-refs\">FRAMEWORK <b>\u00b7<\/b> IFRS S2 \u00a7 29(a) \u00b7 GRI 305-3 \u00b7 CDP C6.5 \u00b7 GHG Protocol Corporate Value Chain Standard 2011<\/div>\n        <\/div>\n\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- 15 SCOPE 3 CATEGORIES (centerpiece) -->\n  <section class=\"block\" id=\"categories\">\n    <div class=\"wrap\">\n      <div class=\"section-head\">\n        <div class=\"eyebrow\">The 15 Categories<\/div>\n        <h2>Fifteen Scope 3 categories. <span class=\"display\">Materiality-tested for every sector.<\/span><\/h2>\n        <p class=\"subtitle\">The GHG Protocol Corporate Value Chain (Scope 3) Standard defines 15 categories across upstream and downstream \u2014 but <strong>IFRS S2 does not require all 15<\/strong>. The standard requires disclosure of categories that are <em>material<\/em> to the company, with the materiality determination documented per \u00a7 29(a). Othello&#8217;s methodology applies the five-test relevance criteria (size \u00b7 influence \u00b7 risk \u00b7 stakeholder \u00b7 outsourcing) per category, producing the materiality map. Below: the 15 categories with representative materiality colour-coding \u2014 actual materiality varies by sector and is determined at engagement scoping. The killer gap signature: SET-listed companies routinely under-disclose categories 1, 3, 4, 7, 11, 12, 15.<\/p>\n      <\/div>\n\n      <div class=\"s3-block\">\n        <div class=\"s3-header\">\n          <div class=\"s3h-title\">GHG PROTOCOL \u00b7 CORPORATE VALUE CHAIN STANDARD \u00b7 15 CATEGORIES<\/div>\n          <div class=\"s3h-legend\">\n            <span class=\"lg-item\"><span class=\"sw high\"><\/span> Typically high materiality<\/span>\n            <span class=\"lg-item\"><span class=\"sw mid\"><\/span> Sector-dependent<\/span>\n            <span class=\"lg-item\"><span class=\"sw low\"><\/span> Often immaterial<\/span>\n          <\/div>\n        <\/div>\n\n        <div class=\"s3-split\">\n\n          <!-- UPSTREAM 8 categories -->\n          <div class=\"s3-half upstream\">\n            <span class=\"s3-half-tag\">UPSTREAM \u00b7 8 CATEGORIES<\/span>\n            <h4>Before the gate \u00b7 supplier &amp; input emissions<\/h4>\n            <div class=\"s3-cats\">\n              <div class=\"s3-cat high\">\n                <div class=\"s3c-num\">01<\/div>\n                <div class=\"s3c-name\">Purchased goods &amp; services<span class=\"sub\">cradle-to-gate emissions of products and services purchased<\/span><\/div>\n                <div class=\"s3c-mat\">HIGH<\/div>\n              <\/div>\n              <div class=\"s3-cat mid\">\n                <div class=\"s3c-num\">02<\/div>\n                <div class=\"s3c-name\">Capital goods<span class=\"sub\">cradle-to-gate emissions of capex purchases \u00b7 annualised vs amortised<\/span><\/div>\n                <div class=\"s3c-mat\">SECTOR<\/div>\n              <\/div>\n              <div class=\"s3-cat high\">\n                <div class=\"s3c-num\">03<\/div>\n                <div class=\"s3c-name\">Fuel-and-energy-related activities<span class=\"sub\">upstream emissions of purchased fuels + electricity (well-to-tank, T&amp;D losses)<\/span><\/div>\n                <div class=\"s3c-mat\">HIGH<\/div>\n              <\/div>\n              <div class=\"s3-cat high\">\n                <div class=\"s3c-num\">04<\/div>\n                <div class=\"s3c-name\">Upstream transportation &amp; distribution<span class=\"sub\">transport of purchased products from supplier to company (paid by company)<\/span><\/div>\n                <div class=\"s3c-mat\">HIGH<\/div>\n              <\/div>\n              <div class=\"s3-cat mid\">\n                <div class=\"s3c-num\">05<\/div>\n                <div class=\"s3c-name\">Waste generated in operations<span class=\"sub\">third-party disposal and treatment of waste from operations<\/span><\/div>\n                <div class=\"s3c-mat\">SECTOR<\/div>\n              <\/div>\n              <div class=\"s3-cat mid\">\n                <div class=\"s3c-num\">06<\/div>\n                <div class=\"s3c-name\">Business travel<span class=\"sub\">employee travel for business purposes in non-owned vehicles<\/span><\/div>\n                <div class=\"s3c-mat\">SECTOR<\/div>\n              <\/div>\n              <div class=\"s3-cat high\">\n                <div class=\"s3c-num\">07<\/div>\n                <div class=\"s3c-name\">Employee commuting<span class=\"sub\">commuting between home and worksite \u00b7 materially significant for service sectors<\/span><\/div>\n                <div class=\"s3c-mat\">HIGH<\/div>\n              <\/div>\n              <div class=\"s3-cat low\">\n                <div class=\"s3c-num\">08<\/div>\n                <div class=\"s3c-name\">Upstream leased assets<span class=\"sub\">operation of leased assets in the reporting year (lessee)<\/span><\/div>\n                <div class=\"s3c-mat\">CONDITIONAL<\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n\n          <!-- DOWNSTREAM 7 categories -->\n          <div class=\"s3-half downstream\">\n            <span class=\"s3-half-tag\">DOWNSTREAM \u00b7 7 CATEGORIES<\/span>\n            <h4>After the gate \u00b7 customer &amp; product emissions<\/h4>\n            <div class=\"s3-cats\">\n              <div class=\"s3-cat mid\">\n                <div class=\"s3c-num\">09<\/div>\n                <div class=\"s3c-name\">Downstream transportation &amp; distribution<span class=\"sub\">transport &amp; distribution of sold products after the point of sale (not paid by company)<\/span><\/div>\n                <div class=\"s3c-mat\">SECTOR<\/div>\n              <\/div>\n              <div class=\"s3-cat mid\">\n                <div class=\"s3c-num\">10<\/div>\n                <div class=\"s3c-name\">Processing of sold products<span class=\"sub\">downstream processing of intermediate products by third parties<\/span><\/div>\n                <div class=\"s3c-mat\">SECTOR<\/div>\n              <\/div>\n              <div class=\"s3-cat high\">\n                <div class=\"s3c-num\">11<\/div>\n                <div class=\"s3c-name\">Use of sold products<span class=\"sub\">end-use emissions over product lifetime \u00b7 often dominant for energy + transport<\/span><\/div>\n                <div class=\"s3c-mat\">HIGH<\/div>\n              <\/div>\n              <div class=\"s3-cat high\">\n                <div class=\"s3c-num\">12<\/div>\n                <div class=\"s3c-name\">End-of-life treatment of sold products<span class=\"sub\">waste disposal and treatment of sold products at end of life<\/span><\/div>\n                <div class=\"s3c-mat\">HIGH<\/div>\n              <\/div>\n              <div class=\"s3-cat low\">\n                <div class=\"s3c-num\">13<\/div>\n                <div class=\"s3c-name\">Downstream leased assets<span class=\"sub\">operation of leased-out assets in the reporting year (lessor)<\/span><\/div>\n                <div class=\"s3c-mat\">CONDITIONAL<\/div>\n              <\/div>\n              <div class=\"s3-cat low\">\n                <div class=\"s3c-num\">14<\/div>\n                <div class=\"s3c-name\">Franchises<span class=\"sub\">operation of franchises not included in Scope 1 or 2<\/span><\/div>\n                <div class=\"s3c-mat\">CONDITIONAL<\/div>\n              <\/div>\n              <div class=\"s3-cat high\">\n                <div class=\"s3c-num\">15<\/div>\n                <div class=\"s3c-name\">Investments<span class=\"sub\">operation of investments incl. equity + debt \u00b7 PCAF-aligned \u00b7 the financial-services category<\/span><\/div>\n                <div class=\"s3c-mat\">HIGH<\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n\n        <\/div>\n\n        <div class=\"s3-foot\">\n          <div class=\"sf-stat\">\n            <div class=\"sf-label\">TOTAL CATEGORIES<\/div>\n            <div class=\"sf-value\">15<\/div>\n            <div class=\"sf-sub\">upstream 8 \u00b7 downstream 7<\/div>\n          <\/div>\n          <div class=\"sf-stat\">\n            <div class=\"sf-label\">TYPICAL MATERIAL FOR SET-LISTED<\/div>\n            <div class=\"sf-value\">5\u20139<\/div>\n            <div class=\"sf-sub\">determined by sector + value chain<\/div>\n          <\/div>\n          <div class=\"sf-stat\">\n            <div class=\"sf-label\">RELEVANCE TESTS<\/div>\n            <div class=\"sf-value\">5<\/div>\n            <div class=\"sf-sub\">size \u00b7 influence \u00b7 risk \u00b7 stakeholder \u00b7 outsourcing<\/div>\n          <\/div>\n          <div class=\"sf-stat\">\n            <div class=\"sf-label\">PCAF FOR INVESTMENTS<\/div>\n            <div class=\"sf-value\">Cat 15<\/div>\n            <div class=\"sf-sub\">financial-services special methodology<\/div>\n          <\/div>\n        <\/div>\n\n        <div class=\"s3-note\">\n          MATERIALITY COLOUR-CODING <b>\u00b7<\/b> Shown above is a representative pattern \u2014 actual materiality varies substantially by sector. For manufacturing and FMCG, categories 1, 4, 11, 12 typically dominate. For services and software, categories 1, 6, 7 are usually largest. For real estate and infrastructure, categories 2 and 13 carry weight. For financial services, <b>category 15 (Investments) is the dominant category<\/b> requiring PCAF (Partnership for Carbon Accounting Financials) methodology. Othello determines materiality per category at engagement scoping, with the determination documented for IFRS S2 \u00a7 29(a) defensibility.\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n<style>\n\/* PART 2 CSS *\/\n\/* Methodology (6 phases) *\/\n.oth-ghg .meth { display: grid; grid-template-columns: repeat(3, 1fr); gap: 16px; }\n.oth-ghg .meth-step { background: var(--black-card); border: 1px solid var(--black-line); padding: 30px 26px; position: relative; transition: all 0.3s; }\n.oth-ghg .meth-step::before { content: \"\"; position: absolute; top: 0; left: 0; width: 100%; height: 3px; background: var(--red); }\n.oth-ghg .meth-step:hover { background: #1f1f1f; transform: translateY(-3px); }\n.oth-ghg .meth-circle { width: 52px; height: 52px; background: var(--red); border: 4px solid var(--black); border-radius: 50%; display: flex; align-items: center; justify-content: center; font-family: var(--font-display); font-style: italic; font-size: 20px; font-weight: 600; color: var(--white); 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grid-template-columns: repeat(3, 1fr); gap: 16px; }\n.oth-ghg .deliv-card { background: var(--black-card); border: 1px solid var(--black-line); padding: 28px 26px; position: relative; transition: all 0.3s; overflow: hidden; display: flex; flex-direction: column; }\n.oth-ghg .deliv-card:hover { background: #1f1f1f; transform: translateY(-3px); border-color: rgba(237,64,54,0.4); }\n.oth-ghg .deliv-card::before { content: \"\"; position: absolute; top: 0; left: 0; width: 100%; height: 2px; background: var(--red); transform: scaleX(0.3); transform-origin: left; transition: transform 0.4s; }\n.oth-ghg .deliv-card:hover::before { transform: scaleX(1); }\n.oth-ghg .deliv-card .dc-tag { display: inline-block; align-self: flex-start; font-family: var(--font-mono); font-size: 9.5px; letter-spacing: 0.14em; text-transform: uppercase; color: var(--red); border: 1px solid rgba(237,64,54,0.4); padding: 4px 10px; border-radius: 2px; margin-bottom: 16px; font-weight: 600; }\n.oth-ghg .deliv-card h4 { font-family: var(--font-display); font-size: 21px; font-weight: 600; color: var(--white); margin: 0 0 8px 0; line-height: 1.2; letter-spacing: -0.01em; }\n.oth-ghg .deliv-card h4 .display { font-style: italic; color: var(--red); font-weight: 500; }\n.oth-ghg .deliv-card .dc-meta { font-family: var(--font-mono); font-size: 10.5px; color: var(--white-mute); margin-bottom: 14px; letter-spacing: 0.04em; }\n.oth-ghg .deliv-card p { font-size: 13px; line-height: 1.6; color: var(--white-soft); margin: 0 0 14px 0; flex: 1; }\n.oth-ghg .deliv-card p b { color: var(--white); }\n.oth-ghg .deliv-card p a { color: var(--red); text-decoration: none; border-bottom: 1px solid rgba(237,64,54,0.4); }\n.oth-ghg .deliv-card .dc-format { font-family: var(--font-mono); font-size: 10px; letter-spacing: 0.10em; color: var(--red); border-top: 1px solid var(--black-line); padding-top: 12px; text-transform: uppercase; font-weight: 600; }\n.oth-ghg .deliv-card .dc-format b { color: var(--white); }\n<\/style>\n\n  <!-- 6-PHASE METHODOLOGY -->\n  <section class=\"block alt\" id=\"methodology\">\n    <div class=\"wrap\">\n      <div class=\"section-head\">\n        <div class=\"eyebrow\">The Methodology<\/div>\n        <h2>Six phases. <span class=\"display\">From boundary definition to verification-ready inventory.<\/span><\/h2>\n        <p class=\"subtitle\">GHG inventory development runs as a structured six-phase workflow producing the verification-grade inventory that satisfies GHG Protocol Corporate Standard + ISO 14064-1. Each phase has a designated specialist on the in-house bench. Standard duration 8\u201314 weeks; refresh 3\u20134 weeks (updating existing inventory with current-year data); greenfield 16\u201320 weeks (first-time inventory build including new Scope 3 categories). All deliverables drafted to assurance-readiness so external verification can be added without re-drafting.<\/p>\n      <\/div>\n      <div class=\"meth\">\n\n        <div class=\"meth-step\">\n          <div class=\"meth-circle\">1<\/div>\n          <h4>Boundary &amp; Consolidation<\/h4>\n          <div class=\"duration\">WEEK 1 \u00b7 ORG + OPERATIONAL<\/div>\n          <p>The foundational decision. <b>Organisational boundary<\/b> selected: equity share, financial control, or operational control approach. <b>Operational boundary<\/b> set: Scope 1, Scope 2, applicable Scope 3 categories. Base year selected. <b>Significance threshold<\/b> (5% Scope 1+2 typical) defined for base-year recalculation triggers. Reporting period defined. Documented in the methodology memo for ISO 14064-3 audit defensibility.<\/p>\n          <div class=\"meth-output\">OUTPUT <b>\u00b7<\/b> Boundary &amp; Consolidation Memo<\/div>\n        <\/div>\n\n        <div class=\"meth-step\">\n          <div class=\"meth-circle\">2<\/div>\n          <h4>Activity Data Collection<\/h4>\n          <div class=\"duration\">WEEK 2\u20136 \u00b7 SOURCE SYSTEMS<\/div>\n          <p>Activity data collected per emission source. <b>Scope 1<\/b>: fuel consumption (L, MJ, kg) by fuel type, refrigerant leakage data, process activity rates. <b>Scope 2<\/b>: electricity (kWh), purchased steam\/heat\/cooling (MJ). <b>Scope 3<\/b>: per-category activity (spend-based, average-data, or supplier-specific depending on data hierarchy). Data quality grades assigned per source. Internal data owners mapped.<\/p>\n          <div class=\"meth-output\">OUTPUT <b>\u00b7<\/b> Activity Data Register (XLSX)<\/div>\n        <\/div>\n\n        <div class=\"meth-step\">\n          <div class=\"meth-circle\">3<\/div>\n          <h4>Emission Factor Selection<\/h4>\n          <div class=\"duration\">WEEK 3\u20136 \u00b7 GWP100 AR6<\/div>\n          <p>Emission factors selected per data hierarchy. <b>Tier 1: supplier-specific factors<\/b> (where available). <b>Tier 2: technology-specific factors<\/b> (e.g., IEA, IPCC AR6). <b>Tier 3: average-data factors<\/b> (DEFRA, EPA, ecoinvent, Thailand TGO). <b>Tier 4: spend-based factors<\/b> (Exiobase, CEDA \u2014 Scope 3 only). <b>GWP100 from IPCC AR6<\/b> used by default; AR5 \/ AR4 traceability preserved for prior-year comparability. Source documentation per factor.<\/p>\n          <div class=\"meth-output\">OUTPUT <b>\u00b7<\/b> Emission Factor Register + Sources<\/div>\n        <\/div>\n\n        <div class=\"meth-step\">\n          <div class=\"meth-circle\">4<\/div>\n          <h4>Calculation &amp; Aggregation<\/h4>\n          <div class=\"duration\">WEEK 5\u20139 \u00b7 7 KYOTO GHGs<\/div>\n          <p>Activity \u00d7 emission factor calculation per source. <b>Disaggregation by 7 Kyoto GHGs<\/b> (CO\u2082, CH\u2084, N\u2082O, HFCs, PFCs, SF\u2086, NF\u2083) where material. <b>Conversion to tCO\u2082e using AR6 GWP100<\/b>. Roll-up to scope and total level. <b>Scope 2 dual reporting<\/b>: location-based AND market-based, with explanation of difference (RECs, PPAs, instrument-backed purchases). Uncertainty assessment per source.<\/p>\n          <div class=\"meth-output\">OUTPUT <b>\u00b7<\/b> Inventory Calculation Workbook<\/div>\n        <\/div>\n\n        <div class=\"meth-step\">\n          <div class=\"meth-circle\">5<\/div>\n          <h4>Quality Assurance + TGO Reconciliation<\/h4>\n          <div class=\"duration\">WEEK 8\u201311 \u00b7 ISO 14064-3 + TGO<\/div>\n          <p>Internal QA pass against <b>ISO 14064-3 verification criteria<\/b>: completeness, accuracy, consistency, transparency, relevance. Recalculation triggers checked against base year. <b>TGO national submission reconciliation<\/b> \u2014 common SET-listed pitfall \u2014 performed by in-house TGO CFO + CFP Auditor. International vs Thai national GWP differences flagged. Prior-year trend analysis. Internal review by AA1000AS ACSAP for assurance-readiness.<\/p>\n          <div class=\"meth-output\">OUTPUT <b>\u00b7<\/b> QA Report + TGO Reconciliation Memo<\/div>\n        <\/div>\n\n        <div class=\"meth-step\">\n          <div class=\"meth-circle\">6<\/div>\n          <h4>Disclosure Package<\/h4>\n          <div class=\"duration\">WEEK 11\u201314 \u00b7 MULTI-CHANNEL<\/div>\n          <p>Inventory results packaged for every disclosure destination. <b>IFRS S2 \u00a7 29(a) GHG inventory table<\/b>; <b>GRI 305-1\/2\/3 disclosure<\/b>; <b>FTSE Russell E.01 indicator data<\/b>; <b>CDP Climate Change C6 questionnaire response<\/b>; <b>TGO national submission<\/b>; <b>SBTi target validation data submission<\/b>; <b>56-1 One Report Part 1.3.3 GHG section<\/b>. Bilingual EN\/TH lockstep where applicable. External assurance pack ready for AA1000AS or ISO 14064-3 verification.<\/p>\n          <div class=\"meth-output\">OUTPUT <b>\u00b7<\/b> Multi-channel Disclosure Package<\/div>\n        <\/div>\n\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- THE BENCH -->\n  <section class=\"block\" id=\"bench\">\n    <div class=\"wrap\">\n      <div class=\"section-head\">\n        <div class=\"eyebrow\">The Specialist Bench<\/div>\n        <h2>Eight credentials. <span class=\"display\">Drafting to verification-grade rigour.<\/span><\/h2>\n        <p class=\"subtitle\">GHG inventory is the most credentialled-sensitive ESG service in the column. The standards are precise (GHG Protocol Corporate Standard, GHG Protocol Corporate Value Chain Standard, GHG Protocol Scope 2 Guidance, ISO 14064-1, IPCC AR6 GWP100). The errors compound rapidly \u2014 a wrong emission factor at activity-data level becomes a misstated total at corporate level, cascading into every downstream disclosure. Othello&#8217;s bench holds the <em>auditor-grade<\/em> credentials (ISO 14064 Lead Auditor, TGO CFO + CFP Auditor) \u2014 the same credentials external verifiers hold. <a href=\"\/our-team\/\">Meet the named bench \u2192<\/a> \u00b7 <a href=\"\/esg-advisory\/#bench\">Full bench register \u2192<\/a><\/p>\n      <\/div>\n      <div class=\"bench-strip\">\n        <div class=\"bench-left\">\n          <div class=\"bl-eyebrow\">\u2605 AUDITOR-GRADE CREDENTIALS<\/div>\n          <h3>The drafter holds the <em>verifier&#8217;s credential.<\/em> The inventory is verification-ready from day one.<\/h3>\n          <p>The conventional GHG inventory model: ESG consultant runs activity data through a spreadsheet template using publicly-available emission factors. The output looks plausible but is rarely verification-ready \u2014 emission factor selection isn&#8217;t documented to ISO 14064-3 audit standard, boundary decisions aren&#8217;t traceable, Scope 2 market-based methodology may be incorrect, base-year recalculation triggers aren&#8217;t tested.<\/p>\n          <p>Othello&#8217;s bench holds the <strong>ISO 14064 Lead Auditor credential (CQI\/IRCA accredited)<\/strong> \u2014 the same credential external verifiers hold to perform third-party assurance. The inventory is drafted to <strong>the standard the verifier will apply<\/strong>, with full audit trail, emission factor source documentation, and boundary memo. When external assurance is added subsequently (typically the next reporting cycle), the inventory passes without re-drafting. <strong>TGO CFO + CFP Auditor<\/strong> performs the Thai national reconciliation cross-check that catches the most common SET-listed inventory issue.<\/p>\n        <\/div>\n        <div class=\"bench-right\">\n          <div class=\"bench-list\">\n            <div class=\"bench-row\">\n              <div class=\"br-cred\">ISO 14064<br>Lead Auditor<\/div>\n              <div class=\"br-desc\"><b>CQI \/ IRCA accredited<\/b> (June 2024). The auditor&#8217;s own credential. Drafts the inventory to ISO 14064-3 verification-grade rigour. Boundary methodology, emission factor selection, Scope 2 dual reporting, base-year recalculation triggers all documented to verification standard.<\/div>\n            <\/div>\n            <div class=\"bench-row\">\n              <div class=\"br-cred\">TGO CFO + CFP<br>Auditor<\/div>\n              <div class=\"br-desc\"><b>Thailand GHG Management Organization<\/b> Auditor \u2014 CFO + CFP (2020). Reconciles the international inventory with Thai national TGO submission methodology. Catches the most common SET-listed reconciliation issue (Thai vs international GWP factor differences).<\/div>\n            <\/div>\n            <div class=\"bench-row\">\n              <div class=\"br-cred\">IFRS S1 &amp; S2<br>Certified<\/div>\n              <div class=\"br-desc\"><b>IFRS Foundation<\/b> (2025). Direct certification. Ensures the inventory disclosure satisfies IFRS S2 \u00a7 29(a) language and disclosure-quality criteria. Drafts the inventory disclosure narrative to \u00a7 29(a) compliance.<\/div>\n            <\/div>\n            <div class=\"bench-row\">\n              <div class=\"br-cred\">AA1000AS<br>ACSAP<\/div>\n              <div class=\"br-desc\"><b>Associate Certified Sustainability Assurance Practitioner<\/b> \u2014 AccountAbility (June 2024). Reviews the inventory for AA1000AS Type 1 (existence) and Type 2 (quality) assurance-readiness. External assurance can be commissioned without re-drafting.<\/div>\n            <\/div>\n            <div class=\"bench-row\">\n              <div class=\"br-cred\">VERRA + CORSIA<br>Verifier<\/div>\n              <div class=\"br-desc\"><b>VERRA Lead Assessor + ICAO CORSIA Verification<\/b>. Handles voluntary carbon market reconciliation: offset usage allocation, vintage tracking, ICVCM CCP alignment. Required where the inventory disclosure includes carbon credit retirement (Scope 1 \/ 2 \/ 3 net presentation).<\/div>\n            <\/div>\n            <div class=\"bench-row\">\n              <div class=\"br-cred\">GRI 2021<br>Certified Trainer<\/div>\n              <div class=\"br-desc\"><b>FTPI \/ GRI Partner<\/b> (June 2023). Drafts the GRI 305-1\/2\/3 emissions disclosure aligned with the underlying inventory. Maintains consistency between the GRI disclosure and the IFRS S2 \u00a7 29(a) disclosure read from the same inventory source.<\/div>\n            <\/div>\n          <\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- DELIVERABLES -->\n  <section class=\"block alt\" id=\"deliverables\">\n    <div class=\"wrap\">\n      <div class=\"section-head\">\n        <div class=\"eyebrow\">What You Receive<\/div>\n        <h2>Six deliverables. <span class=\"display\">Verification-ready. Multi-disclosure pack.<\/span><\/h2>\n        <p class=\"subtitle\">A GHG inventory engagement produces six interlocking deliverables \u2014 the inventory calculation workbook (the technical core), the methodology memo (audit trail), the multi-disclosure pack (the operational output), and the assurance preparation pack (verification readiness). Each deliverable is bilingual EN\/TH where applicable and drafted to ISO 14064-3 verification-grade rigour.<\/p>\n      <\/div>\n      <div class=\"deliv-grid\">\n\n        <div class=\"deliv-card\">\n          <span class=\"dc-tag\">\u2605 TECHNICAL CORE<\/span>\n          <h4>Inventory Calculation <span class=\"display\">Workbook<\/span><\/h4>\n          <div class=\"dc-meta\">EXCEL \u00b7 ALL SCOPES \u00b7 7 GHGs \u00b7 AUDIT-TRAIL<\/div>\n          <p>The forensic core. <b>Per-source activity data \u00d7 emission factor calculations<\/b> producing Scope 1, Scope 2 (location + market-based), and applicable Scope 3 categories. Disaggregated by the 7 Kyoto GHGs. <b>Full audit trail<\/b>: source data references, emission factor source citations, calculation traceability, uncertainty estimates per source. Drafted by ISO 14064 Lead Auditor to verification grade.<\/p>\n          <div class=\"dc-format\">FORMAT <b>\u00b7<\/b> .xlsx \u00b7 audit-trail-complete<\/div>\n        <\/div>\n\n        <div class=\"deliv-card\">\n          <span class=\"dc-tag\">METHODOLOGY<\/span>\n          <h4>Boundary &amp; <span class=\"display\">Methodology Memo<\/span><\/h4>\n          <div class=\"dc-meta\">PDF \u00b7 ISO 14064-3 DEFENSIBLE<\/div>\n          <p>The decision document. <b>Organisational boundary approach (equity \/ financial control \/ operational control), operational boundary scope, base year selection, recalculation triggers, significance thresholds, emission factor selection hierarchy<\/b>. Drafted to ISO 14064-3 audit defensibility \u2014 every boundary and methodology decision documented with rationale for verification challenge.<\/p>\n          <div class=\"dc-format\">FORMAT <b>\u00b7<\/b> .pdf \u00b7 bilingual EN\/TH<\/div>\n        <\/div>\n\n        <div class=\"deliv-card\">\n          <span class=\"dc-tag\">\u2605 MULTI-DISCLOSURE<\/span>\n          <h4>Multi-Disclosure <span class=\"display\">Pack<\/span><\/h4>\n          <div class=\"dc-meta\">XLSX + DOCX \u00b7 6 DESTINATIONS<\/div>\n          <p>The same inventory packaged for every disclosure destination: <b>IFRS S2 \u00a7 29(a) section + GRI 305-1\/2\/3 disclosure + FTSE Russell E.01 indicator data + CDP Climate Change C6 questionnaire response + TGO national submission + SBTi target validation data<\/b>. Each destination&#8217;s specific format and presentation requirements addressed. Pre-mapped cross-references between the disclosure destinations.<\/p>\n          <div class=\"dc-format\">FORMAT <b>\u00b7<\/b> .xlsx + .docx \u00b7 multi-channel<\/div>\n        <\/div>\n\n        <div class=\"deliv-card\">\n          <span class=\"dc-tag\">TGO RECONCILIATION<\/span>\n          <h4>TGO National <span class=\"display\">Reconciliation Memo<\/span><\/h4>\n          <div class=\"dc-meta\">PDF + XLSX \u00b7 CFO\/CFP AUDITOR<\/div>\n          <p>The Thailand-specific cross-check. <b>International inventory (GHG Protocol + ISO 14064-1, GWP AR6) reconciled with Thai national TGO submission methodology<\/b> (typically GWP AR5 + specific Thai grid factors). Differences identified and reconciliation walks documented. Drafted by in-house TGO CFO + CFP Auditor. Catches the most common SET-listed disclosure-reconciliation issue between national and international submissions.<\/p>\n          <div class=\"dc-format\">FORMAT <b>\u00b7<\/b> .pdf + .xlsx \u00b7 reconciliation walks<\/div>\n        <\/div>\n\n        <div class=\"deliv-card\">\n          <span class=\"dc-tag\">SCOPE 3 SCOPE<\/span>\n          <h4>Scope 3 Materiality <span class=\"display\">Determination<\/span><\/h4>\n          <div class=\"dc-meta\">XLSX + PDF \u00b7 15 CATEGORIES TESTED<\/div>\n          <p>The defensibility document for Scope 3 boundary decisions. <b>Five-test relevance criteria applied per category<\/b> (size \u00b7 influence \u00b7 risk \u00b7 stakeholder \u00b7 outsourcing). Materiality determination per category recorded with rationale. Categories included vs excluded clearly documented. Required for IFRS S2 \u00a7 29(a) defensibility under audit. Where future-cycle expansion is planned, the roadmap documented.<\/p>\n          <div class=\"dc-format\">FORMAT <b>\u00b7<\/b> .xlsx + .pdf \u00b7 per-category determination<\/div>\n        <\/div>\n\n        <div class=\"deliv-card\">\n          <span class=\"dc-tag\">\u2605 ASSURANCE-READY<\/span>\n          <h4>External Assurance <span class=\"display\">Preparation Pack<\/span><\/h4>\n          <div class=\"dc-meta\">PDF + XLSX \u00b7 ISO 14064-3 + AA1000AS<\/div>\n          <p>The artefact pack for external verification. <b>Audit trail, evidence files, methodology memo, QA reports, data integrity records<\/b> assembled in the format external assurers (Bureau Veritas, DNV, SGS, LRQA, BSI, T\u00dcV, etc.) expect. <b>Type 1 (existence) and Type 2 (quality)<\/b> assurance both supported. Where assurance is commissioned in the same engagement window, conflict-of-interest checks performed (Othello cannot draft + assure same inventory).<\/p>\n          <div class=\"dc-format\">FORMAT <b>\u00b7<\/b> .pdf + .xlsx \u00b7 verification-ready<\/div>\n        <\/div>\n\n      <\/div>\n    <\/div>\n  <\/section>\n\n<style>\n\/* PART 3 CSS *\/\n\/* 3 tiers *\/\n.oth-ghg .tiers { display: grid; grid-template-columns: repeat(3, 1fr); gap: 18px; }\n.oth-ghg .tier-card { background: var(--black-card); border: 1px solid var(--black-line); padding: 36px 30px; position: relative; transition: all 0.3s; display: flex; flex-direction: column; }\n.oth-ghg .tier-card.featured { border-color: var(--red); }\n.oth-ghg .tier-card.featured::before { content: \"RECOMMENDED\"; position: absolute; top: -10px; left: 24px; background: var(--red); color: var(--white); font-family: var(--font-mono); font-size: 9.5px; letter-spacing: 0.14em; padding: 4px 10px; border-radius: 2px; font-weight: 600; }\n.oth-ghg .tier-card:hover { background: #1f1f1f; transform: translateY(-3px); }\n.oth-ghg .tier-card .tc-tier { font-family: var(--font-mono); font-size: 10.5px; letter-spacing: 0.16em; text-transform: uppercase; color: var(--red); font-weight: 600; margin-bottom: 14px; }\n.oth-ghg .tier-card h3 { font-family: var(--font-display); font-style: italic; font-size: 28px; font-weight: 600; color: var(--white); margin: 0 0 6px 0; letter-spacing: -0.01em; line-height: 1.15; }\n.oth-ghg .tier-card .tc-duration { font-family: var(--font-mono); font-size: 11px; color: var(--white-mute); margin-bottom: 20px; padding-bottom: 18px; border-bottom: 1px solid var(--black-line); letter-spacing: 0.04em; }\n.oth-ghg .tier-card .tc-duration b { color: var(--red); font-weight: 600; }\n.oth-ghg .tier-card .tc-list { list-style: none; padding: 0; margin: 0 0 18px 0; flex: 1; }\n.oth-ghg .tier-card .tc-list li { font-size: 13px; line-height: 1.5; color: var(--white-soft); padding: 9px 0; padding-left: 24px; position: relative; border-bottom: 1px dashed var(--black-line); 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transition: all 0.3s; overflow: hidden; display: flex; flex-direction: column; }\n.oth-ghg .uc-card:hover { background: #1f1f1f; transform: translateY(-3px); border-color: rgba(237,64,54,0.4); }\n.oth-ghg .uc-card::before { content: \"\"; position: absolute; top: 0; left: 0; width: 3px; height: 100%; background: var(--red); transform: scaleY(0.3); transform-origin: top; transition: transform 0.4s; }\n.oth-ghg .uc-card:hover::before { transform: scaleY(1); }\n.oth-ghg .uc-card .uc-icon { width: 44px; height: 44px; background: rgba(237,64,54,0.10); border: 1px solid rgba(237,64,54,0.3); border-radius: 50%; display: flex; align-items: center; justify-content: center; margin-bottom: 18px; color: var(--red); }\n.oth-ghg .uc-card .uc-icon svg { width: 22px; height: 22px; stroke: currentColor; fill: none; stroke-width: 2; stroke-linecap: round; stroke-linejoin: round; }\n.oth-ghg .uc-card .uc-num { font-family: var(--font-mono); font-size: 10px; color: var(--red); letter-spacing: 0.16em; font-weight: 600; margin-bottom: 10px; }\n.oth-ghg .uc-card h4 { font-family: var(--font-display); font-size: 22px; font-weight: 600; color: var(--white); margin: 0 0 14px 0; line-height: 1.2; letter-spacing: -0.01em; }\n.oth-ghg .uc-card h4 .display { font-style: italic; color: var(--red); font-weight: 500; }\n.oth-ghg .uc-card p { font-size: 13.5px; line-height: 1.65; color: var(--white-soft); margin: 0 0 14px 0; flex: 1; }\n.oth-ghg .uc-card p b { color: var(--white); font-weight: 600; }\n.oth-ghg .uc-card .uc-rec { font-family: var(--font-mono); font-size: 10px; letter-spacing: 0.10em; color: var(--red); border-top: 1px solid var(--black-line); padding-top: 12px; text-transform: uppercase; font-weight: 600; line-height: 1.5; }\n.oth-ghg .uc-card .uc-rec b { color: var(--white); font-weight: 700; }\n\n\/* Pricing *\/\n.oth-ghg .price-grid { display: grid; grid-template-columns: 1fr 1fr; gap: 20px; }\n.oth-ghg .price-card { background: var(--black-card); border: 1px solid var(--black-line); padding: 36px 32px; position: relative; }\n.oth-ghg .price-card::before { content: \"\"; position: absolute; top: 0; left: 0; width: 4px; height: 100%; background: var(--red); }\n.oth-ghg .price-card .pc-num { font-family: var(--font-mono); font-size: 10px; color: var(--red); letter-spacing: 0.16em; font-weight: 600; margin-bottom: 12px; }\n.oth-ghg .price-card h4 { font-family: var(--font-display); font-style: italic; font-size: 24px; font-weight: 500; color: var(--white); margin: 0 0 14px 0; letter-spacing: -0.01em; }\n.oth-ghg .price-card p { font-size: 14px; line-height: 1.65; color: var(--white-soft); margin: 0 0 14px 0; }\n.oth-ghg .price-card p b { color: var(--white); font-weight: 600; }\n.oth-ghg .price-card .pc-note { margin-top: 18px; padding: 14px 18px; background: var(--black-soft); border: 1px solid var(--black-line); font-size: 12px; color: var(--white-mute); font-family: var(--font-mono); letter-spacing: 0.04em; }\n.oth-ghg .price-card .pc-note b { color: var(--red); }\n\n\/* RFP *\/\n.oth-ghg .rfp-block { background: var(--black); border: 1px solid var(--red); padding: 56px 48px; position: relative; overflow: hidden; }\n.oth-ghg .rfp-block::before { content: \"RFP\"; position: absolute; top: -30px; right: -10px; font-family: var(--font-display); font-style: italic; font-size: clamp(120px, 14vw, 240px); line-height: 1; color: var(--red); opacity: 0.06; font-weight: 600; pointer-events: none; }\n.oth-ghg .rfp-grid { display: grid; grid-template-columns: 1fr 1.2fr; gap: 48px; align-items: center; position: relative; z-index: 2; }\n.oth-ghg .rfp-left h2 { font-size: clamp(26px, 3.4vw, 40px); line-height: 1.1; font-weight: 700; letter-spacing: -0.02em; margin: 0 0 18px 0; color: var(--white); }\n.oth-ghg .rfp-left h2 .display { font-family: var(--font-display); font-style: italic; font-weight: 400; color: var(--red); }\n.oth-ghg .rfp-left p { font-size: 14.5px; line-height: 1.7; color: var(--white-soft); margin: 0 0 14px 0; }\n.oth-ghg .rfp-left p strong { color: var(--white); font-weight: 600; }\n.oth-ghg .rfp-matrix { display: grid; gap: 10px; }\n.oth-ghg .rfp-row { background: var(--black-soft); border: 1px solid var(--black-line); padding: 14px 20px; display: grid; grid-template-columns: auto 1fr auto; gap: 16px; align-items: center; transition: all 0.25s; }\n.oth-ghg .rfp-row:hover { border-color: rgba(237,64,54,0.3); background: var(--black-card); }\n.oth-ghg .rfp-row .num { font-family: var(--font-mono); font-size: 11px; font-weight: 600; color: var(--red); min-width: 22px; }\n.oth-ghg .rfp-row .req { font-size: 13.5px; color: var(--white); font-weight: 500; }\n.oth-ghg .rfp-row .req span { display: block; font-family: var(--font-mono); font-size: 10.5px; color: var(--white-mute); font-weight: 400; margin-top: 2px; }\n.oth-ghg .rfp-row .met { font-family: var(--font-mono); font-size: 10px; letter-spacing: 0.14em; text-transform: uppercase; color: #4ade80; background: rgba(74,222,128,0.10); border: 1px solid rgba(74,222,128,0.30); padding: 4px 10px; border-radius: 100px; font-weight: 600; white-space: nowrap; }\n\n\/* FAQ *\/\n.oth-ghg .faqs { max-width: 920px; margin: 0 auto; border-top: 2px solid var(--black-line); }\n.oth-ghg .faq { border-bottom: 1px solid var(--black-line); background: var(--black-card); margin-bottom: 10px; border-radius: 6px; overflow: hidden; transition: all 0.3s; }\n.oth-ghg .faq[open] { border-color: var(--red); }\n.oth-ghg .faq summary { list-style: none; cursor: pointer; padding: 22px 26px; display: grid; grid-template-columns: 60px minmax(0, 1fr) 32px; gap: 18px; align-items: center; font-size: 15.5px; font-weight: 600; color: var(--white); transition: background 0.2s; }\n.oth-ghg .faq summary::-webkit-details-marker { display: none; }\n.oth-ghg .faq summary:hover { background: #1f1f1f; }\n.oth-ghg .faq-num { font-family: var(--font-mono); font-size: 11px; font-weight: 600; letter-spacing: 0.1em; color: var(--red); }\n.oth-ghg .faq-icon { width: 30px; height: 30px; border: 2px solid var(--red); border-radius: 50%; display: flex; align-items: center; justify-content: center; font-size: 18px; font-weight: 600; color: var(--red); transition: all 0.3s; }\n.oth-ghg .faq[open] .faq-icon { background: var(--red); color: var(--white); transform: rotate(45deg); }\n.oth-ghg .faq-body { padding: 0 26px 24px 104px; }\n.oth-ghg .faq-body p { font-size: 14.5px; line-height: 1.75; color: var(--white-soft); margin: 0 0 12px 0; }\n.oth-ghg .faq-body p:last-child { margin-bottom: 0; }\n.oth-ghg .faq-body p strong { color: var(--white); font-weight: 600; }\n.oth-ghg .faq-body a { color: var(--red); text-decoration: none; border-bottom: 1px solid rgba(237,64,54,0.4); }\n\n\/* Final CTA *\/\n.oth-ghg .final-cta { background: radial-gradient(ellipse 900px 600px at 50% 0%, rgba(237,64,54,0.20), transparent 60%), radial-gradient(ellipse 700px 400px at 50% 100%, rgba(237,64,54,0.10), transparent 60%), var(--black); padding: 130px 0; text-align: center; position: relative; overflow: hidden; }\n.oth-ghg .final-cta-content { position: relative; z-index: 2; max-width: 880px; margin: 0 auto; padding: 0 32px; }\n.oth-ghg .final-cta h2 { font-size: clamp(32px, 5vw, 60px); line-height: 1.05; font-weight: 700; letter-spacing: -0.025em; color: var(--white); margin: 0 auto 22px auto; max-width: 24ch; }\n.oth-ghg .final-cta h2 .display { font-family: var(--font-display); font-style: italic; font-weight: 400; color: var(--red); }\n.oth-ghg .final-cta p { font-size: 17px; line-height: 1.65; color: var(--white-soft); max-width: 56ch; margin: 0 auto 44px auto; }\n.oth-ghg .final-cta .ctas { justify-content: center; }\n.oth-ghg .final-cta-note { margin-top: 30px; font-family: var(--font-mono); font-size: 11px; letter-spacing: 0.14em; text-transform: uppercase; color: var(--white-mute); line-height: 1.7; }\n.oth-ghg .final-cta-note b { color: var(--red); }\n.oth-ghg .final-cta-note a { color: inherit; text-decoration: none; }\n.oth-ghg .final-cta-note a:hover { color: var(--white); }\n.oth-ghg .footer-line { padding: 32px 0; text-align: center; font-family: var(--font-mono); font-size: 12px; font-weight: 500; letter-spacing: 0.16em; text-transform: uppercase; color: var(--white-mute); background: var(--black); border-top: 1px solid var(--black-line); }\n.oth-ghg .footer-line .red { color: var(--red); }\n\n\/* RESPONSIVE *\/\n@media (max-width: 1100px) {\n  .oth-ghg .hero-grid { grid-template-columns: 1fr; gap: 48px; }\n  .oth-ghg .scopes { grid-template-columns: 1fr; }\n  .oth-ghg .s3-split { grid-template-columns: 1fr; gap: 1px; }\n  .oth-ghg .meth { grid-template-columns: repeat(2, 1fr); }\n  .oth-ghg .bench-strip { grid-template-columns: 1fr; }\n  .oth-ghg .deliv-grid { grid-template-columns: repeat(2, 1fr); }\n  .oth-ghg .tiers { grid-template-columns: 1fr; }\n  .oth-ghg .uc-grid { grid-template-columns: repeat(2, 1fr); }\n  .oth-ghg .price-grid { grid-template-columns: 1fr; }\n  .oth-ghg .rfp-grid { grid-template-columns: 1fr; gap: 32px; }\n  .oth-ghg .hero-stats { grid-template-columns: repeat(2, 1fr); }\n}\n@media (max-width: 768px) {\n  .oth-ghg { scroll-padding-top: 64px; }\n  .oth-ghg .wrap { padding: 0 20px; }\n  .oth-ghg .hero { padding: 32px 0 64px 0; }\n  .oth-ghg section.block { padding: 64px 0; }\n  .oth-ghg .meth { grid-template-columns: 1fr; }\n  .oth-ghg .uc-grid { grid-template-columns: 1fr; }\n  .oth-ghg .deliv-grid { grid-template-columns: 1fr; }\n  .oth-ghg .price-card { padding: 26px 22px; }\n  .oth-ghg .tier-card { padding: 28px 24px; }\n  .oth-ghg .scope-card { padding: 28px 24px; }\n  .oth-ghg .scope-card .sc-num { font-size: 48px; }\n  .oth-ghg .rfp-block { padding: 32px 22px; }\n  .oth-ghg .ctas { flex-direction: column; }\n  .oth-ghg .btn { justify-content: center; width: 100%; }\n  .oth-ghg .bench-left, .oth-ghg .bench-right { padding: 28px 22px; }\n  .oth-ghg .bench-row { grid-template-columns: 1fr; gap: 4px; }\n  .oth-ghg .hero-card { padding: 24px 22px; }\n  .oth-ghg .s3-header { padding: 16px 20px; gap: 10px; }\n  .oth-ghg .s3-header .s3h-title { font-size: 9.5px; }\n  .oth-ghg .s3-header .s3h-legend { gap: 10px; }\n  .oth-ghg .s3-header .lg-item { font-size: 9.5px; }\n  .oth-ghg .s3-half { padding: 20px 18px; }\n  .oth-ghg .s3-half h4 { font-size: 17px; }\n  .oth-ghg .s3-cat { grid-template-columns: 22px 1fr auto; gap: 8px; padding: 10px 12px; }\n  .oth-ghg .s3-cat .s3c-name { font-size: 12px; }\n  .oth-ghg .s3-foot { grid-template-columns: 1fr 1fr; gap: 14px; padding: 18px 20px; }\n  .oth-ghg .s3-foot .sf-stat .sf-value { font-size: 20px; }\n  .oth-ghg .s3-note { padding: 14px 20px; font-size: 9.5px; }\n  .oth-ghg .faq summary { padding: 18px 20px; gap: 14px; grid-template-columns: 42px 1fr 26px; font-size: 14.5px; }\n  .oth-ghg .faq-body { padding: 0 20px 20px 76px; }\n  .oth-ghg .final-cta { padding: 64px 0; }\n  .oth-ghg .section-nav { padding: 4px; gap: 2px; left: 12px; right: 12px; max-width: none; transform: translateY(-110%); overflow-x: auto; -webkit-overflow-scrolling: touch; scrollbar-width: none; }\n  .oth-ghg .section-nav.visible { transform: translateY(0); }\n  .oth-ghg .section-nav::-webkit-scrollbar { display: none; }\n  .oth-ghg .section-nav .sn-item { font-size: 9.5px; padding: 7px 11px; }\n  .oth-ghg .floating-cta { display: inline-flex; }\n}\n@media (prefers-reduced-motion: reduce) {\n  .oth-ghg { scroll-behavior: auto; }\n  .oth-ghg *, .oth-ghg *::before, .oth-ghg *::after { animation-duration: 0.01ms !important; animation-iteration-count: 1 !important; transition-duration: 0.01ms !important; scroll-behavior: auto !important; }\n  .oth-ghg .accent-bar::after { display: none; }\n  .oth-ghg .reading-progress-fill { transition: none !important; }\n}\n<\/style>\n\n  <!-- 3 TIERS -->\n  <section class=\"block\" id=\"tiers\">\n    <div class=\"wrap\">\n      <div class=\"section-head\">\n        <div class=\"eyebrow\">Engagement Tiers<\/div>\n        <h2>Three tiers. <span class=\"display\">Refresh to greenfield.<\/span><\/h2>\n        <p class=\"subtitle\">GHG inventory tiers scale to the readiness gap. Refresh (3\u20134 weeks) for updating an existing inventory with current-year data \u2014 most efficient for SET-listed companies with established methodology. Standard (8\u201314 weeks) for the full Scope 1 + 2 + material Scope 3 inventory build \u2014 most common engagement. Greenfield (16\u201320 weeks) for first-time inventory build including new Scope 3 category development, base year establishment, and emission factor methodology setup.<\/p>\n      <\/div>\n      <div class=\"tiers\">\n\n        <div class=\"tier-card\">\n          <div class=\"tc-tier\">TIER 01 \u00b7 REFRESH<\/div>\n          <h3>Annual Inventory Refresh<\/h3>\n          <div class=\"tc-duration\">DURATION <b>\u00b7 3\u20134 weeks<\/b><\/div>\n          <ul class=\"tc-list\">\n            <li>Update existing inventory with <b>current-year activity data<\/b><\/li>\n            <li>Methodology preserved \u00b7 emission factors refreshed<\/li>\n            <li>Scope 1 + 2 location\/market-based calculation<\/li>\n            <li>Existing material Scope 3 categories refreshed<\/li>\n            <li>Base year recalculation check<\/li>\n            <li>Year-on-year trend analysis<\/li>\n            <li>Multi-disclosure pack regenerated<\/li>\n            <li class=\"no\">New Scope 3 category development (Tier 2)<\/li>\n            <li class=\"no\">First-time greenfield build (Tier 3)<\/li>\n          <\/ul>\n          <div class=\"tc-best\">BEST FOR <b>\u00b7<\/b> Companies with established methodology \u00b7 annual reporting cycle data update<\/div>\n        <\/div>\n\n        <div class=\"tier-card featured\">\n          <div class=\"tc-tier\">TIER 02 \u00b7 STANDARD<\/div>\n          <h3>Full Inventory Build<\/h3>\n          <div class=\"tc-duration\">DURATION <b>\u00b7 8\u201314 weeks<\/b><\/div>\n          <ul class=\"tc-list\">\n            <li>Full <b>Scope 1 + 2 + material Scope 3<\/b> inventory<\/li>\n            <li>Boundary &amp; consolidation methodology memo<\/li>\n            <li>Activity data collection setup<\/li>\n            <li>Emission factor selection per 4-tier hierarchy<\/li>\n            <li>Scope 2 dual reporting (location + market-based)<\/li>\n            <li>Scope 3 materiality determination (15 categories)<\/li>\n            <li>QA + TGO national reconciliation<\/li>\n            <li>Multi-disclosure pack (IFRS S2 \u00b7 GRI \u00b7 CDP \u00b7 FTSE)<\/li>\n            <li>External assurance preparation pack<\/li>\n            <li class=\"no\">New base year establishment (Tier 3)<\/li>\n          <\/ul>\n          <div class=\"tc-best\">BEST FOR <b>\u00b7<\/b> Annual reporting cycle baseline \u00b7 methodology refresh \u00b7 pre-disclosure consolidation<\/div>\n        <\/div>\n\n        <div class=\"tier-card\">\n          <div class=\"tc-tier\">TIER 03 \u00b7 GREENFIELD<\/div>\n          <h3>First-Time Inventory<\/h3>\n          <div class=\"tc-duration\">DURATION <b>\u00b7 16\u201320 weeks<\/b><\/div>\n          <ul class=\"tc-list\">\n            <li>Everything in Tier 02 +<\/li>\n            <li>First-time <b>boundary methodology design<\/b><\/li>\n            <li>Base year selection &amp; documentation<\/li>\n            <li>New Scope 3 categories built from scratch<\/li>\n            <li>Data collection infrastructure design<\/li>\n            <li>Internal data owner assignment workshop<\/li>\n            <li>Emission factor methodology setup<\/li>\n            <li>PCAF setup for financial-services (Cat 15)<\/li>\n            <li>Pre-assurance methodology review<\/li>\n          <\/ul>\n          <div class=\"tc-best\">BEST FOR <b>\u00b7<\/b> First-time inventory \u00b7 pre-IPO \u00b7 post-M&amp;A consolidation \u00b7 SBTi commitment lead-in<\/div>\n        <\/div>\n\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- USE CASES -->\n  <section class=\"block alt\" id=\"use-cases\">\n    <div class=\"wrap\">\n      <div class=\"section-head\">\n        <div class=\"eyebrow\">When to Commission<\/div>\n        <h2>Six scenarios. <span class=\"display\">Every climate disclosure has this as input.<\/span><\/h2>\n        <p class=\"subtitle\">The GHG inventory is rarely commissioned as an isolated deliverable \u2014 it&#8217;s typically the technical foundation for a larger climate disclosure or rating-agency engagement. Below are the six contexts where SET-listed corporates most commonly commission the inventory work. The inventory becomes the single source of truth read by every downstream disclosure.<\/p>\n      <\/div>\n      <div class=\"uc-grid\">\n\n        <div class=\"uc-card\">\n          <div class=\"uc-icon\"><svg aria-hidden=\"true\" viewBox=\"0 0 24 24\"><circle cx=\"12\" cy=\"12\" r=\"10\"\/><polyline points=\"12 6 12 12 16 14\"\/><\/svg><\/div>\n          <div class=\"uc-num\">SCENARIO 01<\/div>\n          <h4>2026 IFRS S2 <span class=\"display\">\u00a7 29(a) preparation.<\/span><\/h4>\n          <p>The most common context for 2026. <b>IFRS S2 \u00a7 29(a) requires disclosure of Scope 1 + 2 + 3 GHG emissions<\/b> aligned with the GHG Protocol Corporate Standard. Companies entering the Thai SEC IFRS Roadmap mandate window need inventory work completed in time for the next reporting cycle. <a href=\"\/esg-advisory\/ifrs-s2-climate-disclosure\/\" style=\"color: var(--red);\">IFRS S2 service \u2192<\/a><\/p>\n          <div class=\"uc-rec\">TIER \u00b7 <b>STANDARD or GREENFIELD<\/b> \u2014 depending on prior inventory maturity<\/div>\n        <\/div>\n\n        <div class=\"uc-card\">\n          <div class=\"uc-icon\"><svg aria-hidden=\"true\" viewBox=\"0 0 24 24\"><polyline points=\"22 12 18 12 15 21 9 3 6 12 2 12\"\/><\/svg><\/div>\n          <div class=\"uc-num\">SCENARIO 02<\/div>\n          <h4>CDP Climate Change <span class=\"display\">submission.<\/span><\/h4>\n          <p>CDP Climate Change C6 section requires Scope 1, 2, and 3 emissions disclosure with specific data quality and methodology questions. <b>Scoring is sensitive to inventory completeness, dual Scope 2 reporting, and Scope 3 materiality coverage<\/b>. Pre-submission inventory work targets the specific CDP scoring criteria. Typical submission window: April\u2013July annually.<\/p>\n          <div class=\"uc-rec\">TIER \u00b7 <b>REFRESH or STANDARD<\/b> \u2014 depending on baseline year quality<\/div>\n        <\/div>\n\n        <div class=\"uc-card\">\n          <div class=\"uc-icon\"><svg aria-hidden=\"true\" viewBox=\"0 0 24 24\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><\/div>\n          <div class=\"uc-num\">SCENARIO 03<\/div>\n          <h4>SBTi target validation <span class=\"display\">submission.<\/span><\/h4>\n          <p>Science Based Targets initiative validation requires complete Scope 1+2 inventory plus Scope 3 coverage of all categories representing \u226540% of total Scope 3 emissions. <b>SBTi validates the inventory methodology as part of target validation<\/b>. Greenfield Tier engagement typically precedes SBTi commitment by 1\u20132 quarters. <a href=\"\/esg-advisory\/sbti-pathway\/\" style=\"color: var(--red);\">SBTi Pathway service \u2192<\/a><\/p>\n          <div class=\"uc-rec\">TIER \u00b7 <b>STANDARD or GREENFIELD<\/b> \u2014 typically with full Scope 3 build<\/div>\n        <\/div>\n\n        <div class=\"uc-card\">\n          <div class=\"uc-icon\"><svg aria-hidden=\"true\" viewBox=\"0 0 24 24\"><line x1=\"12\" y1=\"2\" x2=\"12\" y2=\"6\"\/><line x1=\"12\" y1=\"18\" x2=\"12\" y2=\"22\"\/><line x1=\"4.93\" y1=\"4.93\" x2=\"7.76\" y2=\"7.76\"\/><line x1=\"16.24\" y1=\"16.24\" x2=\"19.07\" y2=\"19.07\"\/><line x1=\"2\" y1=\"12\" x2=\"6\" y2=\"12\"\/><line x1=\"18\" y1=\"12\" x2=\"22\" y2=\"12\"\/><line x1=\"4.93\" y1=\"19.07\" x2=\"7.76\" y2=\"16.24\"\/><line x1=\"16.24\" y1=\"7.76\" x2=\"19.07\" y2=\"4.93\"\/><\/svg><\/div>\n          <div class=\"uc-num\">SCENARIO 04<\/div>\n          <h4>External assurance <span class=\"display\">preparation.<\/span><\/h4>\n          <p>Pre-engagement preparation before commissioning external <b>AA1000AS or ISO 14064-3 assurance<\/b>. The inventory is built (or rebuilt) to verification-grade rigour with full audit trail, methodology memo, emission factor source documentation, and uncertainty estimates per source. <b>Catches the issues before external auditor does<\/b> \u2014 meaning the assurance opinion comes back clean rather than with qualifications.<\/p>\n          <div class=\"uc-rec\">TIER \u00b7 <b>STANDARD<\/b> with assurance preparation pack<\/div>\n        <\/div>\n\n        <div class=\"uc-card\">\n          <div class=\"uc-icon\"><svg aria-hidden=\"true\" viewBox=\"0 0 24 24\"><path d=\"M14 2H6a2 2 0 0 0-2 2v16a2 2 0 0 0 2 2h12a2 2 0 0 0 2-2V8z\"\/><polyline points=\"14 2 14 8 20 8\"\/><line x1=\"9\" y1=\"13\" x2=\"15\" y2=\"13\"\/><\/svg><\/div>\n          <div class=\"uc-num\">SCENARIO 05<\/div>\n          <h4>FTSE Russell E.01 <span class=\"display\">scoring uplift.<\/span><\/h4>\n          <p>FTSE Russell methodology applies to all 868 SET-listed companies. <b>E.01 (Climate Change) is the highest-weighted environmental theme<\/b>; inventory completeness and quality drive the indicator score. Companies entering the FTSE methodology with thin or incomplete inventory typically score 2.0\u20132.5 band. Inventory work pre-disclosure uplifts directly. <a href=\"\/esg-advisory\/ftse-russell-readiness\/\" style=\"color: var(--red);\">FTSE Readiness service \u2192<\/a><\/p>\n          <div class=\"uc-rec\">TIER \u00b7 <b>STANDARD<\/b> \u2014 multi-cycle uplift potential<\/div>\n        <\/div>\n\n        <div class=\"uc-card\">\n          <div class=\"uc-icon\"><svg aria-hidden=\"true\" viewBox=\"0 0 24 24\"><circle cx=\"9\" cy=\"7\" r=\"4\"\/><path d=\"M17 11l2 2 4-4M16 21v-2a4 4 0 0 0-4-4H5a4 4 0 0 0-4 4v2\"\/><\/svg><\/div>\n          <div class=\"uc-num\">SCENARIO 06<\/div>\n          <h4>Post-M&amp;A inventory <span class=\"display\">consolidation.<\/span><\/h4>\n          <p>Combined entity inventory after M&amp;A. <b>Acquirer + target typically had different boundary methodologies, different base years, different Scope 3 materiality determinations<\/b>. Combined inventory consolidation triggers base year recalculation, methodology harmonisation, and Scope 3 re-determination. Typical 16\u201320 weeks Greenfield engagement.<\/p>\n          <div class=\"uc-rec\">TIER \u00b7 <b>GREENFIELD<\/b> \u2014 typically combined with consolidation<\/div>\n        <\/div>\n\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- PRICING -->\n  <section class=\"block\" id=\"pricing\">\n    <div class=\"wrap\">\n      <div class=\"section-head\">\n        <div class=\"eyebrow\">Pricing Structure<\/div>\n        <h2>Fixed engagement. <span class=\"display\">Tier-priced.<\/span><\/h2>\n        <p class=\"subtitle\">GHG inventory pricing is fixed-fee by tier. Scope is locked at engagement based on: number of consolidated entities (single vs group), Scope 3 category count (3 vs 6 vs full 15), data hierarchy mix (supplier-specific vs spend-based), and tier selection. Quotes within one business hour of source files and signed mutual NDA.<\/p>\n      <\/div>\n      <div class=\"price-grid\">\n        <div class=\"price-card\">\n          <div class=\"pc-num\">FIXED ENGAGEMENT FEE<\/div>\n          <h4>Tier-Priced<\/h4>\n          <p>Pricing structured by tier \u2014 <b>Refresh, Standard, Greenfield<\/b> \u2014 with adjustments for: <b>number of consolidated entities<\/b> (parent + subsidiaries), <b>Scope 3 category count<\/b> in scope, <b>data hierarchy mix<\/b> (supplier-specific data is faster than spend-based which requires Exiobase \/ CEDA factor research), and <b>PCAF complexity<\/b> for financial-services category 15.<\/p>\n          <p><b>Multi-engagement discount<\/b> applies where GHG inventory directly precedes or accompanies an IFRS S2 module, SBTi pathway, or CDP submission engagement \u2014 inventory fees are partially credited against the subsequent disclosure engagement.<\/p>\n          <div class=\"pc-note\">QUOTE TURNAROUND <b>\u00b7<\/b> 1 business hour Bangkok time on receipt of NDA + scope brief<\/div>\n        <\/div>\n        <div class=\"price-card\">\n          <div class=\"pc-num\">ANNUAL CYCLE<\/div>\n          <h4>Annual Maintenance Retainer<\/h4>\n          <p>For SET-listed companies committing to the annual disclosure cycle, an <b>annual maintenance retainer<\/b> covers: <b>Year 1 Standard or Greenfield Tier<\/b> full inventory build, <b>Year 2+ Refresh Tier<\/b> annual data update + methodology refresh each year.<\/p>\n          <p>Retainer pricing reflects efficiency on subsequent years: <b>~50\u201360% reduction<\/b> on Year 2 and Year 3 components vs. standalone Refresh Tier pricing. Useful for sustainability and IR teams committing to a documented inventory maintenance policy aligned with the disclosure cycle.<\/p>\n          <div class=\"pc-note\">RETAINER STRUCTURE <b>\u00b7<\/b> 12-month or 36-month engagement letters<\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- RFP -->\n  <section class=\"block alt\" id=\"rfp\">\n    <div class=\"wrap\">\n      <div class=\"rfp-block\">\n        <div class=\"rfp-grid\">\n          <div class=\"rfp-left\">\n            <div class=\"eyebrow\">For Procurement Teams<\/div>\n            <h2>Building an RFP for <span class=\"display\">GHG inventory?<\/span><\/h2>\n            <p>Othello is built for institutional procurement. <strong>Every standard GHG inventory procurement requirement is met<\/strong> \u2014 ISO 17100, ISO 14064 Lead Auditor (CQI\/IRCA) drafting credential, TGO CFO + CFP Auditor for Thai national reconciliation, AA1000AS ACSAP for assurance-readiness, mutual NDA from first email, GDPR + PDPA compliance.<\/p>\n            <p>GHG inventory RFP response time is <strong>3\u20135 business days<\/strong> standard. Quote on engagement scoping within one business hour of source files and signed mutual NDA.<\/p>\n            <div style=\"margin-top: 28px;\">\n              <a href=\"#contact\" class=\"btn btn-primary\">\n                <svg aria-hidden=\"true\" viewBox=\"0 0 24 24\"><line x1=\"22\" y1=\"2\" x2=\"11\" y2=\"13\"\/><polygon points=\"22 2 15 22 11 13 2 9 22 2\"\/><\/svg>\n                Request Inventory\n              <\/a>\n            <\/div>\n          <\/div>\n          <div class=\"rfp-matrix\">\n            <div class=\"rfp-row\"><div class=\"num\">01<\/div><div class=\"req\">ISO 14064 Lead Auditor in-house<span>CQI\/IRCA accredited \u00b7 same credential as external verifiers<\/span><\/div><div class=\"met\"><span aria-hidden=\"true\">\u2713<\/span> Met<\/div><\/div>\n            <div class=\"rfp-row\"><div class=\"num\">02<\/div><div class=\"req\">GHG Protocol Corporate + Value Chain Standards<span>Corporate Standard + Scope 3 Standard + Scope 2 Guidance<\/span><\/div><div class=\"met\"><span aria-hidden=\"true\">\u2713<\/span> Met<\/div><\/div>\n            <div class=\"rfp-row\"><div class=\"num\">03<\/div><div class=\"req\">TGO national reconciliation<span>CFO + CFP Auditor cross-checks Thai national submission<\/span><\/div><div class=\"met\"><span aria-hidden=\"true\">\u2713<\/span> Met<\/div><\/div>\n            <div class=\"rfp-row\"><div class=\"num\">04<\/div><div class=\"req\">Mutual NDA standard<span>From first email \u00b7 firm-wide policy<\/span><\/div><div class=\"met\"><span aria-hidden=\"true\">\u2713<\/span> Met<\/div><\/div>\n            <div class=\"rfp-row\"><div class=\"num\">05<\/div><div class=\"req\">GDPR + PDPA compliance<span>EU + Thailand data protection<\/span><\/div><div class=\"met\"><span aria-hidden=\"true\">\u2713<\/span> Met<\/div><\/div>\n            <div class=\"rfp-row\"><div class=\"num\">06<\/div><div class=\"req\">AA1000AS assurance-readiness<span>Inventory drafted for AA1000AS Type 1 + 2 external assurance<\/span><\/div><div class=\"met\"><span aria-hidden=\"true\">\u2713<\/span> Met<\/div><\/div>\n            <div class=\"rfp-row\"><div class=\"num\">07<\/div><div class=\"req\">100% in-house \u00b7 no outsourcing<span>Bangkok-based \u00b7 ISO-controlled<\/span><\/div><div class=\"met\"><span aria-hidden=\"true\">\u2713<\/span> Met<\/div><\/div>\n            <div class=\"rfp-row\"><div class=\"num\">08<\/div><div class=\"req\">PCAF for financial services<span>Partnership for Carbon Accounting Financials \u00b7 Cat 15<\/span><\/div><div class=\"met\"><span aria-hidden=\"true\">\u2713<\/span> Met<\/div><\/div>\n          <\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- FAQ -->\n  <section class=\"block\" id=\"faqs\">\n    <div class=\"wrap\">\n      <div class=\"section-head center\">\n        <div class=\"eyebrow\">Common Questions<\/div>\n        <h2>What sustainability and finance teams <span class=\"display\">ask first.<\/span><\/h2>\n      <\/div>\n      <div class=\"faqs\">\n        <details class=\"faq\"><summary><span class=\"faq-num\">Q.01<\/span><span>Which standards does Othello use to build the inventory?<\/span><span class=\"faq-icon\" aria-hidden=\"true\">+<\/span><\/summary><div class=\"faq-body\"><p>Three primary standards in lockstep. <strong>GHG Protocol Corporate Standard<\/strong> (revised edition, World Resources Institute + WBCSD) for organisational and operational boundary methodology; <strong>GHG Protocol Corporate Value Chain (Scope 3) Standard<\/strong> for the 15-category Scope 3 architecture; <strong>GHG Protocol Scope 2 Guidance (2015)<\/strong> for dual location + market-based reporting. Plus <strong>ISO 14064-1<\/strong> (organisational quantification and reporting) for verification-grade rigour, with <strong>ISO 14064-3<\/strong> (validation and verification specification) applied at the methodology level so the inventory is verification-ready.<\/p><p>For GWP factors, <strong>IPCC AR6 GWP100<\/strong> (Sixth Assessment Report, published 2021) is the default \u2014 superseding AR5 and AR4. Older base years are recalculated to AR6 with the conversion documented. For Thailand-specific submissions, <strong>TGO national methodology<\/strong> is reconciled separately (typically uses AR5 with specific Thai grid factors). For financial-services category 15, <strong>PCAF Global GHG Accounting and Reporting Standard for the Financial Industry<\/strong> is applied.<\/p><\/div><\/details>\n\n        <details class=\"faq\"><summary><span class=\"faq-num\">Q.02<\/span><span>What&#8217;s the difference between location-based and market-based Scope 2?<\/span><span class=\"faq-icon\" aria-hidden=\"true\">+<\/span><\/summary><div class=\"faq-body\"><p>The two methods reflect different views of the same electricity purchase. <strong>Location-based<\/strong> uses the average emission factor of the electricity grid where the consumption physically occurs \u2014 for Thai operations, this is the Thai national grid factor published by TGO. The method reflects the company&#8217;s actual contribution to grid-average emissions. <strong>Market-based<\/strong> uses supplier-specific or instrument-backed factors that the company can substantiate \u2014 Power Purchase Agreements (PPAs), Renewable Energy Certificates (RECs\/I-RECs\/T-RECs), supplier-specific emission factors, or residual-mix factors for the unused portion.<\/p><p>The GHG Protocol Scope 2 Guidance (2015) requires <strong>both methods to be disclosed<\/strong>. Market-based is where renewable energy procurement (PPAs, RECs) shows up as Scope 2 reduction. Location-based remains unchanged regardless of renewable procurement. For companies with significant renewable PPAs, the gap between the two methods can be substantial \u2014 and the disclosure of both is required for IFRS S2 \u00a7 29(a), GRI 305-2, FTSE Russell, and CDP. Misreporting only one of the two is a common error.<\/p><\/div><\/details>\n\n        <details class=\"faq\"><summary><span class=\"faq-num\">Q.03<\/span><span>How is Scope 3 materiality determined?<\/span><span class=\"faq-icon\" aria-hidden=\"true\">+<\/span><\/summary><div class=\"faq-body\"><p>The GHG Protocol Corporate Value Chain Standard defines five relevance tests applied per category: <strong>(1) Size<\/strong> \u2014 does the category contribute significantly to total Scope 3 emissions; <strong>(2) Influence<\/strong> \u2014 does the company have potential to influence emission reduction in the category; <strong>(3) Risk<\/strong> \u2014 does the category contribute to climate-related risk exposure; <strong>(4) Stakeholders<\/strong> \u2014 do stakeholders (investors, customers, regulators) consider the category relevant; <strong>(5) Outsourcing<\/strong> \u2014 does the category include outsourced activities that used to be in Scope 1 or 2.<\/p><p>A category is material if it passes any of the five tests. For most SET-listed companies, <strong>5\u20139 of the 15 categories are material<\/strong>; the remainder are reasonably excluded with the determination documented. IFRS S2 \u00a7 29(a) does not require all 15 categories \u2014 it requires disclosure of material categories with the materiality determination documented. The Scope 3 Materiality Determination deliverable provides this documentation. <strong>The most-commonly-included categories for non-financial SET-listed companies<\/strong>: 1 (Purchased Goods), 3 (Fuel-and-Energy), 4 (Upstream Transport), 7 (Employee Commuting), 11 (Use of Sold Products), 12 (End-of-Life). For financial services, <strong>category 15 (Investments) is the dominant category<\/strong> requiring PCAF methodology.<\/p><\/div><\/details>\n\n        <details class=\"faq\"><summary><span class=\"faq-num\">Q.04<\/span><span>What&#8217;s the typical SET-listed Scope 3 gap signature?<\/span><span class=\"faq-icon\" aria-hidden=\"true\">+<\/span><\/summary><div class=\"faq-body\"><p>The most-commonly-flagged gap for SET-listed companies entering IFRS S2 in 2026 is <strong>Scope 3 incompleteness<\/strong>. The typical pre-2025 SET-listed inventory disclosed Scope 1, location-based Scope 2, and 2\u20133 of the easier Scope 3 categories (typically 6 Business Travel, 7 Employee Commuting, sometimes 1 Purchased Goods using spend-based factors).<\/p><p>The gap signature looks like: <strong>category 1 (Purchased Goods)<\/strong> disclosed at spend-based factor only \u2014 needs uplift to supplier-specific or average-data Tier 2 factors; <strong>category 3 (Fuel-and-Energy)<\/strong> not disclosed at all (often missed because it&#8217;s not visible to procurement); <strong>category 4 (Upstream Transport)<\/strong> incomplete; <strong>category 11 (Use of Sold Products)<\/strong> not disclosed for manufacturers despite being typically the largest category; <strong>category 12 (End-of-Life)<\/strong> not disclosed. The Standard Tier engagement closes the gap by adding the typically-missing categories with appropriate data-quality tier per category. <strong>The disclosure narrative documents which categories are excluded and why<\/strong> \u2014 required for \u00a7 29(a) defensibility.<\/p><\/div><\/details>\n\n        <details class=\"faq\"><summary><span class=\"faq-num\">Q.05<\/span><span>How does Othello handle the TGO national reconciliation?<\/span><span class=\"faq-icon\" aria-hidden=\"true\">+<\/span><\/summary><div class=\"faq-body\"><p>The Thailand GHG Management Organization (TGO) operates Thailand&#8217;s national GHG accounting and management programmes: <strong>Carbon Footprint of Organization (CFO)<\/strong>, <strong>Carbon Footprint of Product (CFP)<\/strong>, T-VER voluntary carbon market, and the Carbon Neutrality \/ Net-Zero certification programmes. The TGO methodology uses <strong>specific Thai grid emission factors<\/strong>, <strong>specific Thai industrial process factors<\/strong>, and historically <strong>IPCC AR5 GWP factors<\/strong> \u2014 which produce different inventory totals than international GHG Protocol + AR6 inventories.<\/p><p>SET-listed companies typically submit to TGO programmes (CFO most commonly) AND publish international inventories for IFRS S2 \/ GRI \/ CDP \/ FTSE consumption. The two inventories should reconcile \u2014 but routinely don&#8217;t, because the methodology differences aren&#8217;t well-managed. <strong>The TGO Reconciliation Memo<\/strong> deliverable explicitly walks the differences: emission factor differences, GWP differences, scope\/boundary differences (TGO may exclude certain Scope 3 categories), reporting period alignment. Drafted by in-house TGO CFO + CFP Auditor. Catches the issue before rating agency or auditor challenges it.<\/p><\/div><\/details>\n\n        <details class=\"faq\"><summary><span class=\"faq-num\">Q.06<\/span><span>Can Othello also do the external assurance?<\/span><span class=\"faq-icon\" aria-hidden=\"true\">+<\/span><\/summary><div class=\"faq-body\"><p>Where Othello has drafted the inventory, <strong>external assurance (AA1000AS or ISO 14064-3) must be performed by a third party for independence<\/strong>. Othello cannot draft and assure the same inventory in the same engagement. Where Othello has drafted the inventory, the engagement coordinates the external assurer (Bureau Veritas, DNV, SGS, LRQA, BSI, T\u00dcV, etc.) \u2014 supplying the verification preparation pack, responding to assurer queries, and supporting the assurance process \u2014 but the assurance opinion is issued by the third party.<\/p><p>Where Othello is separately engaged for <strong>AA1000AS or ISO 14064-3 assurance on an inventory drafted by another firm<\/strong>, the in-house AA1000AS ACSAP and ISO 14064 Lead Auditor can perform the assurance directly. Conflict-of-interest checks run at engagement intake. <a href=\"\/esg-advisory\/aa1000-assurance\/\" style=\"color: var(--red);\">AA1000AS service \u2192<\/a> \u00b7 <a href=\"\/esg-advisory\/iso-14064-verification\/\" style=\"color: var(--red);\">ISO 14064-3 verification service \u2192<\/a><\/p><\/div><\/details>\n\n        <details class=\"faq\"><summary><span class=\"faq-num\">Q.07<\/span><span>When should the inventory base year be recalculated?<\/span><span class=\"faq-icon\" aria-hidden=\"true\">+<\/span><\/summary><div class=\"faq-body\"><p>Base year recalculation is required when <strong>structural changes<\/strong> occur that affect inventory comparability without reflecting actual emission performance. The GHG Protocol identifies three triggers: <strong>(1) structural changes<\/strong> \u2014 M&amp;A, divestiture, outsourcing\/insourcing; <strong>(2) methodology changes<\/strong> \u2014 new emission factors, calculation methodology updates (e.g., GWP AR5 \u2192 AR6 transition), Scope 3 category additions; <strong>(3) discovery of errors<\/strong> \u2014 significant errors in prior-year inventory data discovered through verification.<\/p><p>The company sets a <strong>significance threshold<\/strong> for recalculation \u2014 5% of total Scope 1+2 emissions is typical. Below the threshold, prior-year inventories are kept unchanged with the change disclosed; above the threshold, the base year is recalculated and re-stated. The Boundary &amp; Methodology Memo documents the threshold and tests structural changes against it. <strong>The most common SET-listed trigger is the GWP AR5 \u2192 AR6 transition<\/strong> \u2014 which technically requires recalculation but is often missed; Othello applies AR6 by default and recalculates prior-year base year accordingly.<\/p><\/div><\/details>\n\n        <details class=\"faq\"><summary><span class=\"faq-num\">Q.08<\/span><span>How does the inventory integrate with SBTi target validation?<\/span><span class=\"faq-icon\" aria-hidden=\"true\">+<\/span><\/summary><div class=\"faq-body\"><p>The Science Based Targets initiative (SBTi) validation process requires the company to submit its <strong>inventory methodology, base year emissions, and prior-year emissions trajectory<\/strong> as part of the target validation submission. SBTi reviews the inventory completeness against its requirements before validating any near-term or net-zero target.<\/p><p>Key SBTi inventory requirements: <strong>(1) Scope 3 coverage<\/strong> \u2014 categories representing \u226540% of total Scope 3 emissions must be included in the inventory boundary; <strong>(2) base year<\/strong> \u2014 preferably no earlier than two years prior to commitment date; <strong>(3) data quality<\/strong> \u2014 minimum data quality requirements per category (PCAF data quality tiers 1\u20135 used as reference); <strong>(4) verification<\/strong> \u2014 SBTi increasingly expects third-party assurance of base year emissions for net-zero targets. Greenfield Tier inventory engagement typically precedes SBTi commitment by 1\u20132 quarters to ensure these requirements are met. <a href=\"\/esg-advisory\/sbti-pathway\/\" style=\"color: var(--red);\">SBTi Pathway service \u2192<\/a><\/p><\/div><\/details>\n\n        <details class=\"faq\"><summary><span class=\"faq-num\">Q.09<\/span><span>Can Othello respond to a formal RFP for GHG inventory?<\/span><span class=\"faq-icon\" aria-hidden=\"true\">+<\/span><\/summary><div class=\"faq-body\"><p>Yes. Othello responds to formal procurement processes for GHG inventory engagements from SET-listed corporates, prospective listing applicants, post-M&amp;A integration teams, SBTi committers, and procurement teams scoping larger ESG advisory engagements. Standard procurement requirements are met: <strong>ISO 17100:2015 certification, in-house ISO 14064 Lead Auditor (CQI\/IRCA accredited) \u2014 the same credential external verifiers hold; in-house TGO CFO + CFP Auditor for Thai national reconciliation; in-house AA1000AS ACSAP for assurance-readiness; IFRS Foundation S2 certification for disclosure narrative alignment; VERRA Lead Assessor + CORSIA Verifier for voluntary carbon market reconciliation; PCAF methodology capability for financial-services category 15; GDPR + PDPA compliance; mutual NDA from first email; and SET-listed engagement references available under mutual NDA at procurement stage<\/strong>.<\/p><p>Standard RFP response is <strong>3\u20135 business days<\/strong>. RFP response covers: methodology approach (GHG Protocol + ISO 14064-1 + 14064-3-defensible drafting), boundary methodology, Scope 3 materiality determination approach, data hierarchy approach, emission factor source selection, tier recommendation per scenario, in-house bench credentials, capacity allocation, pricing structure, engagement timeline, and sample inventory excerpt (anonymised). Quote response on engagement scoping is within one business hour of receipt of source files and signed NDA.<\/p><\/div><\/details>\n\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- FINAL CTA -->\n  <section class=\"final-cta\" id=\"contact\">\n    <div class=\"final-cta-content\">\n      <h2>The technical foundation. <span class=\"display\">Verification-grade. Read by every disclosure.<\/span><\/h2>\n      <p>GHG Protocol Corporate Standard + ISO 14064-1 + TGO national reconciliation. In-house ISO 14064 Lead Auditor. Mutual NDA from the first email. Quote response within one business hour, Bangkok time.<\/p>\n      <div class=\"ctas\">\n        <a href=\"\/contact\/\" class=\"btn btn-primary\">\n          <svg aria-hidden=\"true\" viewBox=\"0 0 24 24\"><line x1=\"22\" y1=\"2\" x2=\"11\" y2=\"13\"\/><polygon points=\"22 2 15 22 11 13 2 9 22 2\"\/><\/svg>\n          Request Inventory\n        <\/a>\n        <a href=\"\/esg-advisory\/\" class=\"btn btn-outline\">\n          <svg aria-hidden=\"true\" viewBox=\"0 0 24 24\"><line x1=\"5\" y1=\"12\" x2=\"19\" y2=\"12\"\/><polyline points=\"12 5 19 12 12 19\"\/><\/svg>\n          Back to ESG Advisory\n        <\/a>\n      <\/div>\n      <div class=\"final-cta-note\">\n        <a href=\"tel:+6628592145\"><b>+66 02-859-2145<\/b><\/a> <span style=\"color: var(--red);\">\u00b7<\/span> <a href=\"mailto:info@othelloshop.com\"><b>info@othelloshop.com<\/b><\/a><br>\n        Unit 12-03, Chartered Square <span style=\"color: var(--red);\">\u00b7<\/span> 152 N Sathon Rd<br>\n        Si Lom <span style=\"color: var(--red);\">\u00b7<\/span> Bang Rak <span style=\"color: var(--red);\">\u00b7<\/span> Bangkok 10500 <span style=\"color: var(--red);\">\u00b7<\/span> Thailand\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <div class=\"footer-line\">\n    ESG Advisory <span class=\"red\">\u00b7<\/span> 2.3 <span class=\"red\">\u00b7<\/span> GHG Inventory (Scope 1, 2, 3) <span class=\"red\">\u2014<\/span> Othello International \u00b7 Bangkok\n  <\/div>\n\n  <!-- v10 FLOATING MOBILE CTA -->\n  <a href=\"#contact\" class=\"floating-cta\" id=\"ohFloatingCta\" aria-label=\"Request inventory\">\n    <svg aria-hidden=\"true\" viewBox=\"0 0 24 24\"><line x1=\"22\" y1=\"2\" x2=\"11\" y2=\"13\"\/><polygon points=\"22 2 15 22 11 13 2 9 22 2\"\/><\/svg>\n    Request Inventory\n  <\/a>\n\n<\/div>\n<!-- PAGE END -->\n\n<script>\n(function(){\n  if (typeof window === 'undefined' || typeof document === 'undefined') return;\n  var root = document.querySelector('.oth-ghg');\n  if (!root) return;\n  var nav = document.getElementById('ohSectionNav');\n  var progressFill = document.getElementById('ohReadingProgress');\n  var fab = document.getElementById('ohFloatingCta');\n  var hero = document.querySelector('.oth-ghg .hero');\n  var sections = ['scopes','categories','methodology','bench','deliverables','tiers','use-cases','faqs','contact']\n    .map(function(id){ return document.getElementById(id); }).filter(Boolean);\n  var navItems = nav ? 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IPCC AR6 GWP100 factors default. Thailand TGO national methodology reconciled separately. PCAF Global GHG Accounting Standard for Category 15 financial services.\"}},\n        {\"@type\": \"Question\", \"name\": \"What's the difference between location-based and market-based Scope 2?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Location-based uses grid-average emission factor where consumption occurs. Market-based uses supplier-specific or instrument-backed factors (PPAs, RECs). GHG Protocol Scope 2 Guidance 2015 requires both methods to be disclosed. Misreporting only one is a common error. Market-based reflects renewable procurement; location-based unchanged regardless.\"}},\n        {\"@type\": \"Question\", \"name\": \"How is Scope 3 materiality determined?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Five relevance tests per category from GHG Protocol Value Chain Standard: size, influence, risk, stakeholders, outsourcing. Category material if passes any test. Most SET-listed companies have 5-9 material categories of 15. IFRS S2 requires material categories disclosed with determination documented. Most commonly included: 1, 3, 4, 7, 11, 12. Financial services: Category 15 dominant under PCAF.\"}},\n        {\"@type\": \"Question\", \"name\": \"What's the typical SET-listed Scope 3 gap signature?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Most common 2026 IFRS S2 gap. Typical pre-2025 SET-listed inventory: Scope 1, location Scope 2 only, 2-3 easy Scope 3 categories. Gap signature: Cat 1 at spend-based only, Cat 3 not disclosed, Cat 4 incomplete, Cat 11 not disclosed for manufacturers despite typically being largest, Cat 12 not disclosed. Standard Tier closes gap with appropriate data quality tier per category.\"}},\n        {\"@type\": \"Question\", \"name\": \"How does Othello handle the TGO national reconciliation?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"TGO uses specific Thai grid factors, specific Thai industrial process factors, historically IPCC AR5 GWP. Different inventory totals than international GHG Protocol + AR6 inventories. SET-listed companies typically submit to TGO CFO AND publish international inventories. Reconciliation Memo walks differences: emission factor, GWP, scope\/boundary, reporting period. Drafted by in-house TGO CFO + CFP Auditor.\"}},\n        {\"@type\": \"Question\", \"name\": \"Can Othello also do the external assurance?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Where Othello drafted the inventory, external assurance must be third party for independence. Engagement coordinates assurer (BV, DNV, SGS, LRQA, BSI, T\u00dcV). Where Othello separately engaged for AA1000AS or ISO 14064-3 assurance on inventory drafted elsewhere, in-house AA1000AS ACSAP and ISO 14064 Lead Auditor perform directly. Conflict-of-interest checks at engagement intake.\"}},\n        {\"@type\": \"Question\", \"name\": \"When should the inventory base year be recalculated?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Three triggers per GHG Protocol: structural changes (M&A, divestiture, outsourcing), methodology changes (new emission factors, GWP transition, Scope 3 additions), discovery of errors. Significance threshold typically 5% Scope 1+2. Most common SET-listed trigger: GWP AR5 \u2192 AR6 transition. Othello applies AR6 by default and recalculates base year.\"}},\n        {\"@type\": \"Question\", \"name\": \"How does the inventory integrate with SBTi target validation?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"SBTi requires inventory methodology + base year emissions + prior trajectory as part of target validation submission. Key requirements: Scope 3 coverage \u226540% of total Scope 3, base year \u22642 years prior to commitment, minimum data quality per category (PCAF tiers reference), increasingly third-party assurance for net-zero. Greenfield Tier typically precedes SBTi commitment by 1-2 quarters.\"}},\n        {\"@type\": \"Question\", \"name\": \"Can Othello respond to a formal RFP for GHG inventory?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Yes. Standard RFP response 3-5 business days. ISO 17100, in-house ISO 14064 Lead Auditor (CQI\/IRCA \u2014 same credential as external verifiers), TGO CFO + CFP Auditor for Thai national reconciliation, AA1000AS ACSAP for assurance-readiness, IFRS Foundation S2 certified, VERRA + CORSIA Verifier, PCAF for financial services, GDPR + PDPA, mutual NDA, SET-listed references at procurement stage.\"}}\n      ]\n    }\n  ]\n}\n<\/script>\n\n\n\n\n<!-- othello-seo:cluster-links -->\n<h2>Related carbon & climate services<\/h2>\n<ul>\n  <li><a href=\"https:\/\/www.othellointernational.com\/esg-advisory\/\">ESG Advisory<\/a><\/li>\n  <li><a href=\"https:\/\/www.othellointernational.com\/iscc-plus\/\">ISCC PLUS<\/a><\/li>\n  <li><a href=\"https:\/\/www.othellointernational.com\/icvcm\/\">ICVCM CCP<\/a><\/li>\n  <li><a href=\"https:\/\/www.othellointernational.com\/corsia\/\">Corsia<\/a><\/li>\n  <li><a href=\"https:\/\/www.othellointernational.com\/verra\/\">verra<\/a><\/li>\n  <li><a href=\"https:\/\/www.othellointernational.com\/iso-14064\/\">iso-14064<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>3 Scopes 15 Cat S3 6 Phases The Bench Deliverables 3 Tiers Use Cases FAQs Request Inventory ESG ADVISORY \u00b7 2.3 \u00b7 GHG INVENTORY \u00b7 SCOPE 1, 2, 3 \u00b7 GHG PROTOCOL + ISO 14064 7 Kyoto GHGs \u00b7 CO\u2082 CH\u2084 N\u2082O HFCs PFCs SF\u2086 NF\u2083 \u00b7 15 Scope 3 categories \u00b7 verification-grade Home\/ESG Advisory\/GHG [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_yoast_wpseo_title":"GHG Inventory (Scope 1, 2, 3) | Othello International","_yoast_wpseo_metadesc":"GHG Inventory (Scope 1, 2, 3) \u2014 Othello International \u2014 institutional bilingual (Thai\u2013English) translation and ESG advisory for SET-listed companies in.","_yoast_wpseo_focuskw":"ghg inventory (scope 1, 2, 3)","_yoast_wpseo_canonical":"","rank_math_title":"GHG Inventory (Scope 1, 2, 3) | Othello International","rank_math_description":"GHG Inventory (Scope 1, 2, 3) \u2014 Othello International \u2014 institutional bilingual (Thai\u2013English) translation and ESG advisory for SET-listed companies in.","rank_math_focus_keyword":"ghg inventory (scope 1, 2, 3)","rank_math_canonical_url":"","_yoast_wpseo_meta-robots-noindex":"","_yoast_wpseo_meta-robots-nofollow":"","_yoast_wpseo_opengraph-title":"","_yoast_wpseo_opengraph-description":"","_yoast_wpseo_twitter-title":"","_yoast_wpseo_twitter-description":"","footnotes":"","rank_math_robots":["index"]},"class_list":["post-30568","page","type-page","status-publish","hentry"],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/pages\/30568","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/comments?post=30568"}],"version-history":[{"count":4,"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/pages\/30568\/revisions"}],"predecessor-version":[{"id":31438,"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/pages\/30568\/revisions\/31438"}],"wp:attachment":[{"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/media?parent=30568"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}