Decarbonisation targets set in Europe and North America land on Bangladeshi factory floors as data requests. The first request is almost always the same: give us your Scope 1 and Scope 2 emissions for last year.
Set the boundary first
Decide which legal entities and which sites are inside the inventory before collecting a single number. Groups with several units under different company names frequently report one unit and are asked to redo the exercise.
Use the operational control approach unless your buyer specifies otherwise: every facility you operate is fully inside the boundary.
What belongs in each scope
The split is simpler than it sounds.
Collecting activity data
Fuel purchase invoices are more reliable than consumption logs because they are independently verifiable. For grid electricity use the utility bill, not the internal meter, and keep the bills as evidence.
Refrigerant emissions are almost always omitted. Service records showing top-up quantities per gas type are enough to estimate them.
Choosing emission factors
Use the national grid emission factor for Bangladesh for Scope 2 and IPCC or DEFRA factors for fuels, and state which version you used. Consistency across reporting years matters more than choosing the single most precise factor.
Report intensity, not just totals
Total emissions rise when production rises, which makes year-on-year totals hard to interpret. Reporting emissions per kilogram of product or per production minute lets you show real efficiency improvement even in a growth year.
Preparing for verification
Keep the calculation in an open workbook where each figure links to its source document. Verification is a traceability exercise: if an auditor can follow any number back to an invoice in under a minute, the inventory holds up.