Recommended report structure
The report should move from summary to evidence in a way that a non-specialist executive can scan and an auditor can trace.
- Executive summary with total emissions, intensity, and reporting period.
- Scope 1 and 2 tables with activity data, factor, unit, and tCO2e output.
- Evidence register listing uploaded bills, fuel records, and travel logs.
- Year-over-year chart with variance notes.