Measuring GHG Emissions-Scope 1,2 and 3 Practical

INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under the Accountants Act, Laws of Kenya)

Measuring GHG Emissions-Scope 1,2 and 3 Practical
Date: 17th – 18th September 2026
Time: 9:00am – 4:00pm
Venue: CPA Centre

Overview

There is increased pressure from regulators, investors, financiers, and other stakeholders for organizations across all sectors to measure, manage, and transparently report their GHG emissions. With increasing mainstreaming of climate-related disclosures, the need for professionals who can apply the GHG accounting principles practically, as set out in recognized global frameworks, cannot be over-emphasized. This practical course will focus on the development of hands-on capacity to measure, calculate, document, and report GHG emissions for Scope 1, Scope 2, and Scope 3. The course will bridge the gap between theory and practice by focusing on real-life organizational scenarios, sector-specific emission sources, and practical calculations that align with international best practice.

With the gradual evolution of sustainability reporting, it is increasingly expected of entities to report their carbon footprint in a reliable, consistent, and auditable manner. Yet, for many organizations, technical challenges persist regarding source identification for emissions, collection of quality data on activities, methods for selecting the most appropriate emission factors, and completeness and accuracy concerns in disclosures. This course responds to the practical competencies gap by equipping participants with the necessary competencies to operationalize GHG measurement, enhance internal data systems, support assurance processes, and better ensure the credibility of climate-related information presented within corporate reports.

The course will enhance the practical ability of participants to identify relevant emission sources, apply standardized calculation methodologies, manage data collection processes, and prepare reliable GHG emissions reports. It seeks to build competence in distinguishing between direct and indirect emissions, developing organizational and operational boundaries, and embedding internal controls that support high-quality environmental data. Participants will also gain an appreciation of how robust GHG reporting supports risk management, regulatory compliance, strategic planning, and stakeholder confidence.

Additionally, the following topics will be discussed during the sessions:

Introduction to GHG Accounting Frameworks

• Overview of internationally accepted GHG accounting principles
• Understanding organizational and operational boundaries
• Alignment with global climate disclosure expectations

Practical Measurement of Scope 1 Emissions

• Identifying direct emission sources (fuel combustion, company vehicles, industrial processes)
• Activity data collection and quality checks
• Hands-on calculations using emission factors

Practical Measurement of Scope 2 Emissions

• Accounting for purchased electricity, steam, heating, and cooling
• Market-based versus location-based methods
• Electricity data interpretation and practical calculation exercises

Practical Measurement of Scope 3 Emissions

• Mapping value chain emission sources
• Prioritization of material Scope 3 categories
• Practical approaches to data estimation and supplier engagement

GHG Data Management and Internal Controls

• Designing data collection templates and control processes
• Managing data gaps, assumptions, and estimations
• Documentation and audit trail requirements

Preparation of GHG Emissions Reports

• Structuring clear and credible GHG disclosures
• Consistency with financial and sustainability reporting
• Common errors and how to avoid them

Verification and Assurance Readiness

• Preparing GHG data for independent verification
• Understanding assurance expectations and evidence requirements
• Responding to review findings and improving reporting quality

Linking GHG Measurement to Strategy and Performance

• Using emissions data to inform risk management and decision-making
• Setting reduction targets and monitoring progress
• Integrating GHG data into broader ESG and sustainability frameworks

 Target Audience

 The course is intended for accountants, auditors, sustainability and ESG professionals, internal control and risk management practitioners, finance and operations managers, environmental and health and safety officers, compliance officers, and consultants who are engaged in sustainability reporting or climate-related risk management. It will also be useful to public sector professionals, regulators, and development practitioners who support environmental accountability and the implementation of climate policy.

 Continuous Professional Development Units (CPD UNITS):

Members of ICPAK and reciprocating professional bodies will be awarded 10 Structured CPD Units upon successfully completion of the webinar.

Financial Commitment

The webinar charges are Kshs. 18,500. Charges will cater for online video access fees, learning materials, and e-certificates of attendance.

Online Booking

Registration: Delegates are reminded to note that online booking for the workshop is mandatory on https://www.icpak.com/event-registration/Online Booking

We call on interested participants to note that booking for the event is available online at www.icpak.com  and will close two hours before the training session.

National Industrial Training Authority (NITA) Reimbursement

The Institute is registered as a trainer with National Industrial Training Authority. The Institute’s registration number is DIT/TRN/47. Participants who are registered levy contributors should apply to NITA for reimbursement of their fees. Please note that this is applicable for Kenyan citizens only and subject to NITA regulations. Remember that to qualify you should apply to NITA for approval prior to the date of the conference. Further details can be obtained from their website (www.nita.go.ke)

Further requests can be channeled to us via telephone calls on +254 719 074 000, (+254) 733 856262 or via email to marketing@icpak.com