Scope 3 GHG Accounting: Building a Defensible and Audit-Ready Baseline
With Jose Hopkins ACA
Duration: Less than 3 hours
Starting On: 2026-05-12(09:00)
About The Course
Scope 3 emissions are often the most significant component of an organisation’s carbon footprint and the least reliable.
In practice, many organisations struggle with inconsistent methodologies, incomplete data, and heavy reliance on assumptions. This creates a fundamental challenge: how to build a Scope 3 inventory that is credible, consistent, and capable of withstanding audit and regulatory scrutiny.
At the same time, expectations are increasing under frameworks such as the GHG Protocol, ISSB, and emerging assurance requirements. Finance teams, auditors, and Boards are now asking a different question, not "have you calculated emissions?”, but "can you defend them?”
This masterclass focuses on that question.
Delivered from a Chartered Accountant perspective, it provides a practical approach to building a defensible, audit-ready Scope 3 baseline, addressing real-world challenges including data gaps, proxy assumptions, categorisation issues, and weak documentation.
Participants will gain a structured understanding of how to move from inconsistent emissions estimates to a methodology that is robust, transparent, and aligned with financial reporting and control environments.
What You Will Learn
(a) Why Scope 3 Fails in Practice: Data, Methodology and Trust
Time Allocation: 30 minutes
Purpose:
To understand the core challenges organisations face in building reliable Scope 3 inventories.
To understand the core challenges organisations face in building reliable Scope 3 inventories.
Key Topics:
- Spend-based vs supplier-specific data: strengths and limitations
- Incomplete datasets and reliance on proxies
- Lack of standardisation across categories and methodologies
- Why finance teams and auditors struggle to rely on Scope 3 data
- Case study: where Scope 3 calculations break down in practice
(b) Building a Defensible Scope 3 Methodology
Time Allocation: 30 minutes
Purpose:
To provide a structured approach to developing a consistent and justifiable Scope 3 calculation methodology.
To provide a structured approach to developing a consistent and justifiable Scope 3 calculation methodology.
Key Topics:
- Data hierarchy: supplier data, hybrid approaches, and spend-based methods
- Mapping spend data to categories and emission factors (e.g. DEFRA)
- Handling missing data and developing appropriate assumptions
- Ensuring consistency in categorisation and methodology
- Case study: building a structured and repeatable methodology
(c) Audit Readiness, Controls and Financial Alignment
Time Allocation: 20 minutes
Purpose:
To ensure Scope 3 outputs are supported by sufficient evidence, controls, and governance.
To ensure Scope 3 outputs are supported by sufficient evidence, controls, and governance.
Key Topics:
- What "audit-ready” means in practice
- Building clear methodology documentation and evidence trails
- Common audit findings and how to address them
- Linking emissions data to financial reporting and control frameworks
- Case study: defending Scope 3 assumptions under audit scrutiny
Closing Discussion and Q&A
Time Allocation: 10 minutes
- Key takeaways and practical reflections
- Open discussion on real-world challenges
- Participant Q&A
By the End of This Session
Participants will be able to:
- Identify key weaknesses in existing Scope 3 calculations
- Apply a structured and defensible methodology
- Address data gaps and justify assumptions
- Build audit-ready documentation and evidence trails
- Strengthen alignment between sustainability data and financial reporting
Why This Course Helps Your Career
Scope 3 emissions are increasingly subject to scrutiny from auditors, regulators, and investors.
Professionals who can build and defend robust emissions methodologies, particularly within finance and reporting environments, are in growing demand.
This course provides a practical, applied understanding of how to move from estimated emissions to defensible, audit-ready outputs, enabling you to contribute more effectively to reporting, assurance, and decision-making processes.
Delivery Details
Delivery Method: Live Online (Zoom or equivalent)
Duration: 90 Minutes
Certificate: Professional Certification
Price: £300
Duration: 90 Minutes
Certificate: Professional Certification
Price: £300
Presented by: Jose Hopkins ACA
Partner: Sustainability by Jose
Partner: Sustainability by Jose
About the Presenter
Jose Hopkins ACA is a Chartered Accountant with over 16 years of international experience across audit, financial reporting, and sustainability. He began his career at KPMG, where he progressed to Senior Manager, leading complex global audit engagements and supporting listed and multinational organisations.
He has since specialised in climate and ESG reporting, with a particular focus on greenhouse gas (GHG) measurement and Scope 3 emissions. His experience includes supporting organisations in building GHG inventories aligned with the GHG Protocol, developing methodologies for Scope 3 categories such as purchased goods and services, and addressing common challenges including incomplete data, proxy assumptions, and inconsistent categorisation.
Jose works closely with finance teams to ensure emissions data is structured, documented, and aligned with financial reporting and internal controls. His work focuses on building audit-ready methodologies, strengthening evidence trails, and supporting organisations in preparing for increasing levels of assurance and regulatory scrutiny.
He has also supported organisations in aligning with frameworks such as TCFD, HM Treasury’s TCFD-aligned guidance, and ISSB, translating sustainability data into financial and risk management outputs that are consistent, defensible, and capable of withstanding audit challenge.
Categories
SUSTAINABILITY SERVICES
Type
Masterclass
Keywords
GHG
Facilitators
-
Jose Hopkins ACA
€349.16
Certificate
Professional Certification
Price
Paid Course
Next Live Class
2026-05-12