Double Counting
Double counting in carbon accounting occurs when the same greenhouse gas emissions are counted more than once, either within a single inventory or across the inventories of different organisations.
What is Double Counting?
Double counting is a recognised feature of Scope 3 accounting under the GHG Protocol. One company’s Scope 3 Category 1 (purchased goods) is another company’s Scope 1 or 2. This is by design — the GHG Protocol acknowledges that value chain accounting inherently involves overlapping boundaries. The key is to be transparent about methodology and avoid claiming reductions that are actually reported by another entity. Double counting becomes problematic when it inflates the perceived impact of offsets or reduction claims.
Practical Examples
A company and its supplier both report the same manufacturing emissions — as the company’s Scope 3 Category 1 and the supplier’s Scope 1. This is expected and acceptable under GHG Protocol rules.
A renewable energy credit is claimed by both the generator and the purchaser, creating a genuine double-counting problem that the market-based method is designed to prevent.
How Climatise Helps
Climatise applies correct GHG Protocol accounting boundaries, ensuring Scope 1, 2, and 3 emissions are categorised accurately and any overlaps are transparently documented.
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