Sample · GHG accounting + reporting

A first carbon footprint for a mountain guesthouse

A worked Scope 1 and 2 inventory for a fictional 24-room guesthouse in Hunza, followed by the GRI 305 disclosure it would feed. It shows how I document data, factors and uncertainty so the numbers can be checked.

GHG ProtocolIPCC 2006 factorsGRI 305Scope 1 & 2

The brief

The (fictional) owners want to know their carbon footprint for the 2025 calendar year, mainly to answer questions from European tour operators and to decide whether solar power is worth it. They keep fuel receipts and electricity bills, but have never measured emissions before.

Boundary and method

  • Standard: GHG Protocol Corporate Standard, operational-control approach.
  • Period: 1 January – 31 December 2025.
  • Scope 1: diesel for the backup generator and two vehicles; LPG for cooking and space heating.
  • Scope 2: grid electricity, location-based.
  • Scope 3: screened but not quantified in this first year (food purchases, waste, guest travel). Guest travel to Hunza is likely the largest Scope 3 item and is flagged for year two.
  • Gases: CO₂ only. Methane and nitrous oxide from fuel combustion are usually a small share and would be added in a full inventory.

Results

49.6 t
Total CO₂ (Scope 1 + 2)
28.0 t
Scope 1 · fuels on site
9.9 kg
CO₂ per occupied room-night
SourceScopeActivityFactort CO₂Share
Diesel generatorScope 13,600 L2.68 kg/L9.619%
Diesel vehicles (2)Scope 14,200 L2.68 kg/L11.223%
LPG (kitchen, heating)Scope 12,400 kg2.98 kg/kg7.215%
Grid electricityScope 248,000 kWh0.45 t/MWh21.644%
Total49.6100%

The intensity figure assumes 5,000 occupied room-nights in the year. Grid electricity is the single largest source, but on-site fuels together make up more than half of the footprint.

Emission factors used

FuelIPCC 2006 defaultFactor used
Diesel (gas/diesel oil)74,100 kg CO₂/TJ; 43.0 TJ/Gg net calorific value; density 0.84 kg/L assumed2.68 kg CO₂/L
LPG63,100 kg CO₂/TJ; 47.3 TJ/Gg net calorific value2.98 kg CO₂/kg
Grid electricity, PakistanNo single official value found; see below0.45 t CO₂/MWh

The grid-factor problem

Pakistan has no single, current, official grid emission factor that every reporter uses. Published estimates differ a lot depending on the year and method: a 2014 peer-reviewed study put the baseline at roughly 0.48–0.61 t CO₂/MWh, a registered carbon-credit project used 0.426, and a 2025 carbon-intensity tracker estimated about 0.245. Hydropower also makes the grid cleaner in summer than in winter.

Grid factor (t CO₂/MWh)Scope 2 (t)Total (t)
0.25 · low estimate12.040.0
0.45 · central assumption used21.649.6
0.60 · high estimate28.856.8

Why this matters: the choice of grid factor moves the total by up to about 20% either way. In a real project I agree the factor with the client before calculating, and I state it clearly so the next year's inventory uses the same basis.

GRI 305 disclosure excerpt

This is how the results would appear in the guesthouse's sustainability report:

305-1 Direct (Scope 1) GHG emissions

In 2025 our direct emissions were 28.0 tonnes of CO₂, from diesel used by our backup generator and two vehicles, and LPG used for cooking and heating. Figures cover CO₂ only and use IPCC 2006 default emission factors. 2025 is our base year.

305-2 Energy indirect (Scope 2) GHG emissions

Location-based emissions from purchased grid electricity were 21.6 tonnes of CO₂, using a grid emission factor of 0.45 t CO₂/MWh. Because published factors for Pakistan range from about 0.25 to 0.60, the true figure could lie between 12.0 and 28.8 tonnes.

305-4 GHG emissions intensity

Our Scope 1 and 2 emissions intensity was 9.9 kg CO₂ per occupied room-night, based on 5,000 occupied room-nights.

Next steps I would recommend

  1. Price a rooftop solar and battery system. It would cut both grid electricity and generator diesel, the two largest sources.
  2. Improve insulation and heating controls before the winter season, to reduce LPG use.
  3. Start logging fuel by month, so next year's inventory can separate seasonal use and show progress.
  4. Add Scope 3 in year two, starting with a simple estimate of guest travel.

Sources

  • IPCC (2006). 2006 IPCC Guidelines for National Greenhouse Gas Inventories, Volume 2, Energy: default net calorific values and CO₂ emission factors.
  • WRI/WBCSD. The GHG Protocol Corporate Accounting and Reporting Standard.
  • GRI. GRI 305: Emissions 2016.
  • Pakistan grid estimates: Yousuf et al. (2014), UNFCCC CDM project review, LowCarbonPower (2025).

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