Every number should be able to explain itself.
This page describes how Karbon360 produces greenhouse-gas inventories — written for the bank, auditor or corporate customer who will be asked to rely on one. If a Karbon360 report landed on your desk, this is how it was made.
Framework
Inventories are structured according to the GHG Protocol Corporate Accounting and Reporting Standard — the framework corporate customers, lenders and verifiers expect. Organisational boundaries, operational scopes and reporting periods follow its conventions. Emissions are reported in CO₂-equivalents, broken down by scope and category, per facility and per month.
Coverage spans Scope 1 (stationary and mobile combustion, and process emissions for industrial sectors), Scope 2 (purchased electricity, heating and cooling), and the most commonly requested Scope 3 categories. The report states explicitly which categories are included and which are not — a report that is silent about its boundaries cannot be verified against them.
Emission factors
Every calculation depends on the factor applied to it, and factors are where generic tools fail in this region: an EU-average grid factor applied to a Western Balkan company misstates Scope 2 — in some cases by multiples. Karbon360 maintains a curated, versioned factor library appropriate to the region, with a documented source for every factor.
Three commitments govern the library:
- Sourced. Every factor carries a named source. No unattributed numbers enter a calculation.
- Versioned. When a factor is updated, the old version is retained. A report calculated last year still shows the factor it was calculated with — figures don't silently change under a finished report.
- Disclosed to the recipient. Reports state which factors and versions produced each figure, so the reviewer can check them. The library itself is maintained as part of the platform and is not published as an open dataset.
Calculation traceability
Each stored record keeps the input data, the exact factor and version applied, and a server-side recomputation of the result — an independent recalculation that guards against transcription and formula errors. The consequence for a reviewer is simple: point at any figure in a Karbon360 report and it can be traced back to the data and factor that produced it. There is no step where a number appears without an origin.
Data quality, reported honestly
Karbon360 reports data quality as two separate, plainly stated measures — not a blended score:
- Coverage — how much of the reporting period and how many facilities have complete data.
- Reconciliation — whether entered data agrees with its evidence, with discrepancies stated rather than smoothed.
When something does not reconcile, the report says so. A stated gap is a data-collection task; a hidden gap discovered by a verifier is a credibility problem. We consider this the difference between reporting and marketing.
What Karbon360 does not do
- It does not audit or certify the data companies enter — it makes third-party verification practical.
- It does not sell or account for carbon offsets.
- It does not blend estimates and measurements without saying which is which.
The four properties of a Karbon360 figure
Standard-aligned
Structured to the GHG Protocol Corporate Standard, with boundaries and periods stated explicitly.
Locally calculated
Computed with sourced, versioned factors appropriate to the Western Balkans — disclosed in every report.
Traceable
Input data, factor, version and a server-side recomputation stored behind every figure.
Honest about quality
Coverage and reconciliation reported separately, with gaps stated rather than scored away.
Questions reviewers ask
The GHG Protocol Corporate Accounting and Reporting Standard — scopes, organisational boundaries and reporting periods follow its conventions.
A curated, versioned library appropriate to the Western Balkans, with documented sources. Factors and versions are disclosed in each report to its recipient; the library is not published as an open dataset.
Yes — that's the design goal. Every figure carries its input data, factor, factor version and a server-side recomputation, so a reviewer can re-trace any number in the report.
No. Karbon360 is calculation infrastructure, not an auditor. It reports coverage and reconciliation honestly and keeps a trace behind every figure — which is what makes an external audit practical.
Reviewing a Karbon360 report?
If you're a lender, auditor or procurement team assessing a report produced on Karbon360, we'll answer methodology questions directly.
Contact us