Carbon Tracking & ESG Compliance Scorecard Builder
How to read this report. Every figure is tagged by where it came from — hover any underlined number to see its source or formula. A full breakdown of every value is in the appendix.
This report contains 7 figures you provided, 4 calculated figures (4 of them independently re-checked), and 23 stated assumptions.
23 of the 34 figures in this report are our estimates, not your numbers. They are marked est. and carry an amber underline. To make this report entirely your own, give us: Baseline data available, Baseline scope1, Baseline scope2, Baseline scope3, Capacity factor, Cur pos, Current scope2, Current scope3, Lcoe per mwh, N, Renewable energy, Scope2 market available, and 4 more.
You entered this Calculated from your inputs Calculated, leans on an assumption Assumption (not from your data), marked est.
Executive Summary
This report presents the FY2022 GHG Protocol carbon inventory for a public university in Muncie, Indiana (EPA eGRID subregion RFCW), prepared for external regulatory and audit review. The primary finding is a critical data gap: the 2008 baseline emissions figure was not supplied, which renders progress toward the carbon neutrality target — 100% reduction in Scope 1+2 emissions by 2030 — unverifiable under GHG Protocol requirements. FY2022 Scope 1 emissions are 15,887 tCO2e (directly reported). Scope 2 location-based emissions are derived as 123,211 MWh × 0.4581 tCO2e/MWh = 56,443 tCO2e; market-based Scope 2 cannot be computed because no REC or PPA instrument data were supplied. Combined location-based Scope 1+2 total is 72,329.9 tCO2e (15,887 + 56,443). Scope 3 figures were not supplied and fall outside the stated target boundary. Key audit-readiness findings are:
- Situation: The 2008 baseline is absent. Insight: Reduction percentage against the stated neutrality target is uncomputable; the inventory cannot be declared compliant with the target’s measurement methodology. Action: The responsible sustainability officer must reconstruct and independently verify the 2008 Scope 1 and Scope 2 emissions before the Annual Reasonable Assurance filing deadline of March 1, 2024.
- Situation: Scope 2 market-based accounting is incomplete — no REC, PPA, or green tariff instruments were reported. Insight: GHG Protocol Scope 2 Guidance requires disclosure of both location-based and market-based figures; omitting market-based creates a material gap for auditors. Action: The energy procurement office must compile instrument-level documentation (REC registry records, PPA contracts) to enable market-based calculation prior to the Q2 Internal Review deadline.
- Situation: Renewable energy contribution stands at 0est.% of purchased electricity (planned photovoltaic installation not yet commissioned; geothermal provides thermal, not electrical, output). Insight: With 22 years from the 2008 baseline to the 2030 target, zero on-site renewable generation represents a structural risk to achieving the neutrality goal. Action: The capital projects office must accelerate PV commissioning and report a firm in-service date to quantify the renewable fraction as an interim target milestone.
- Situation: Scope 3 screening has not been completed. Insight: Although Scope 3 is outside the stated neutrality target boundary, GHG Protocol Chapter 15 requires at minimum a qualitative screening to confirm that no Scope 3 categories are material enough to warrant inclusion. Action: The sustainability team must complete a Scope 3 screening checklist before the Q3 Internal Review deadline per the Disclosure & Audit Calendar in this report.
Emissions Scorecard
The scorecard below documents FY2022 GHG inventory figures, their derivation basis, and audit status. Two of seven metrics are computable from supplied data; five require additional inputs before independent verification is possible.
Derivation audit trail (Scope 2 Location-Based): Scope 2 (LB) = Purchased Electricity (MWh) × eGRID2022 RFCW Emission Factor (tCO2e/MWh) = 123,211 MWh × 0.4581 tCO2e/MWh = 56,443 tCO2e
Source: EPA eGRID2022, subregion RFCW. Factor vintage matches the FY2022 reporting year. Market-based Scope 2 is not computed: no REC, PPA, or green tariff instruments were supplied. This absence must be disclosed in the assurance letter per GHG Protocol Scope 2 Guidance (2015).
Scope 1 / 2 Trajectory vs. Baseline
Note
FY2022 is the sole year with confirmed actuals (Scope 1 supplied; Scope 2 location-based derived). All bars outside FY2022 are either absent-data years (pre-2022, where historical actuals were not supplied) or a modeled linear path to 2030 neutrality — neither segment constitutes observed history or a verified forecast.
Audit note on trajectory data: Historical emissions between 2008 and FY2021 are absent from this inventory submission. The 2030 target path displayed above is a synthetic linear interpolation from FY2022 actuals to zero, computed solely to illustrate the required reduction trajectory; it does not constitute a verified forecast or an approved abatement schedule. Reduction percentage against the 2008 baseline cannot be computed: no 2008 figure was supplied (
baseline_data_available= 0est.).
Renewable Energy & Cost Performance
Note
No on-site electricity generation is currently operational. Planned photovoltaic capacity has not been commissioned. All renewable energy metrics reflect a zero-generation baseline; no LCOE, REC, or PPA values are computable from supplied data.
Methodological disclosure: Campus geothermal is a ground-source heat pump system providing thermal conditioning. It does not generate electricity and does not reduce purchased grid electricity consumption or produce renewable energy certificates (RECs). It therefore contributes 0est.% to the renewable electricity fraction. Planned photovoltaic installations, when commissioned, will reduce Scope 2 location-based emissions by displacing RFCW-grid purchases and may generate M-RETS renewable energy certificates. No commissioning date or nameplate capacity was supplied; capacity factor and LCOE remain indeterminate (
capacity_factor_pct= 0est.%;total_generation_mwh= 0est. MWh).
Disclosure & Audit Calendar
Note
The calendar below applies the standard GHG Protocol annual audit cycle to the FY2022 university inventory. Deadlines reflect the post-FY2022 verification cycle. Materiality thresholds follow GHG Protocol quantitative guidance; the 5%est. overall threshold is an industry-standard audit convention.
Key Recommendations
The following recommendations are ranked by impact × feasibility, each anchored to a specific computed value from this inventory. All action verbs, owners, and time horizons are explicit; no speculative effects are quantified where the data do not support it.
1. Reconstruct and submit the 2008 Scope 1 and Scope 2 baseline for third-party verification.
The Director of Sustainability must commission a historical data recovery exercise and submit verified 2008 Scope 1 and Scope 2 figures to the external verifier by the Annual Reasonable Assurance deadline (March 1, 2024). This directly unblocks computation of reduction_achieved_pct, which is currently uncomputable (baseline_data_available = 0est.), and is a prerequisite for any regulatory claim of progress toward the 2030 neutrality goal. Without a verified 2008 baseline, this inventory cannot satisfy GHG Protocol Chapter 5 requirements for target progress disclosure, exposing the institution to material restatement risk.
2. Compile and disclose market-based Scope 2 instrument documentation before the Q2 Internal Review deadline (July 31, 2023).
The Energy Procurement Manager must collect all REC registry records, green tariff contracts, and PPA settlement statements covering FY2022 grid electricity purchases of 123,211 MWh and submit them to the inventory preparer for market-based Scope 2 calculation. Market-based Scope 2 is currently flagged as unavailable (scope2_market_available = 0est.), creating a mandatory disclosure gap under GHG Protocol Scope 2 Guidance (2015). The location-based figure of 56,443 tCO2e represents a ceiling; market-based accounting with qualifying instruments could reduce the reportable figure, but only if documentation exists.
3. Accelerate planned photovoltaic commissioning and report a binding in-service date to the sustainability team by Q2 2023.
The Capital Projects Officer must establish and publish a firm PV commissioning date, nameplate capacity (MW), and projected annual generation (MWh) so that capacity_factor_pct and renewable_energy_pct — both currently 0est.% — can be updated from zero to measurable values in the next inventory cycle. Purchased grid electricity of 123,211 MWh driving 56,443 tCO2e in Scope 2 is the largest single addressable emissions lever; on-site generation directly reduces this figure at the RFCW grid factor of 0.4581 tCO2e/MWh per displaced MWh. With 22 years between the 2008 baseline and the 2030 target, continued deferral of PV commissioning compresses the available reduction window.
4. Complete a GHG Protocol Scope 3 category screening by the Q3 Internal Review deadline (October 31, 2023).
The Sustainability Analyst must apply the GHG Protocol Corporate Value Chain (Scope 3) Standard screening methodology to identify which Scope 3 categories exceed a 1%est. materiality threshold relative to the FY2022 Scope 1+2 location-based total and require quantification. Scope 3 is currently entirely absent (scope3_available = 0est.) and while it falls outside the stated neutrality target boundary (target_covers_scope3 = 0), the GHG Protocol requires a qualitative completeness assessment to document why categories were excluded. For a university, business travel, commuting, and purchased goods are typically material Scope 3 categories and should be the first screening priority.
5. Document the eGRID factor vintage and subregion selection in the formal inventory methodology report before the Mid-Year Limited Assurance review (September 15, 2023).
The inventory preparer must include in the written methodology report an explicit statement that the EPA eGRID2022 RFCW subregion emission factor of 0.4581 tCO2e/MWh was selected because the university’s Muncie, Indiana campus falls within the RFCW eGRID subregion, and that the 2022 vintage matches the FY2022 reporting year. This documentation is required for the auditor to verify the 56,443 tCO2e Scope 2 location-based figure under ISO 14064-3 limited assurance procedures. Undocumented factor selection is a recurring finding in university GHG audits and constitutes a correctable deficiency if flagged before the Annual Reasonable Assurance filing.
Appendix — Where every number came from
Before delivery, the figures were checked for consistency with the situation you described, and the narrative was checked against the figures. Anything that couldn’t be verified is labeled as an assumption above.
| Value | Amount | Source |
|---|---|---|
baseline_year |
2008 | sustainability target: ‘measured against a 2008 baseline’ |
target_year |
2030 | (matches a value you provided) |
current_year |
2022 | user context: ‘FY2022 carbon inventory’ |
current_scope1 |
15,887 | inventory figures: ‘Scope 1 = 15,887 tCO2e’ |
purchased_electricity_mwh |
123,211 | inventory: ‘123,211,282 kWh (123,211 MWh)’ |
egrid_factor_rfcw |
0.4581 | user context: ‘EPA eGRID2022 RFCW factor of 0.4581 tCO2e/MWh’ |
target_reduction_pct |
1 | target: ‘Carbon neutrality (100% Scope 1+2 reduction)’ |
| Value | Amount | Basis |
|---|---|---|
baseline_scope1 |
null | 2008 baseline figure not supplied by user |
baseline_scope2 |
null | 2008 baseline figure not supplied by user |
baseline_scope3 |
null | 2008 baseline figure not supplied; Scope 3 not supplied at all |
current_scope2 |
null | market-based Scope 2 requires RECs/PPAs data; not supplied |
current_scope3 |
null | no Scope 3 figures supplied by user |
renewable_energy_pct |
0 | no on-site electricity generation; PV only planned |
capacity_factor_pct |
0 | no operational generation asset yet; PV planned only |
lcoe_per_mwh |
null | no operational generation; LCOE not determinable |
total_generation_mwh |
0 | no on-site electricity generation currently operational |
baseline_data_available |
0 | 2008 baseline not supplied; progress cannot be computed |
scope2_market_available |
0 | REC/PPA data not supplied; market-based Scope 2 unavailable |
scope3_available |
0 | no Scope 3 figures supplied |
baseline_total |
null | declared formula references undefined value(s): baseline_scope1, baseline_scope2, baseline_scope3 |
current_total |
null | declared formula references undefined value(s): current_scope2, current_scope3 |
baseline_in_scope |
null | declared formula references undefined value(s): baseline_scope1, baseline_scope2, baseline_scope3 |
current_in_scope |
null | declared formula references undefined value(s): current_scope2, current_scope3 |
reduction_achieved_pct |
null | declared formula references undefined value(s): baseline_in_scope, current_in_scope |
target_total |
null | declared formula references undefined value(s): baseline_in_scope, baseline_scope3 |
carbon_intensity |
null | declared formula references undefined value(s): current_total |
cur_pos |
15 | value was not declared via input/assume/calc |
n |
23 | value was not declared via input/assume/calc |
steps |
8 | value was not declared via input/assume/calc |
tgt_pos |
23 | value was not declared via input/assume/calc |
| Value | Amount | Grounding |
|---|---|---|
current_scope2_lb |
56,443 | ✓ re-checked from your inputs |
target_covers_scope3 |
0 | ✓ re-checked from your inputs |
years_to_target |
22 | ✓ re-checked from your inputs |
scope2_lb_formula_result |
56,443 | ✓ re-checked from your inputs |
The grouped figures behind the report’s charts, scorecards, and scenario tables. Numeric values come from the same computation as every other number in the report; text labels (status, category, root cause) are the analysis’s own descriptions, not figures from your data.
audit_df
| Period | Standard_Section | Data_Sources | Verifier_Deadline | Filing_Date | Materiality_Threshold |
|---|---|---|---|---|---|
| Q1 Internal Review | GHG Protocol Chapter 4 — Boundary Setting; Scope 1 data collection | Utility bills; natural gas invoices; combustion equipment logs; facility meter data | April 30, 2023 | May 15, 2023 | 5% of prior Scope 1 total; flag individual source >500 tCO2e |
| Q2 Internal Review | GHG Protocol Chapter 6 — Scope 2 Accounting; eGRID factor verification | EPA eGRID2022 RFCW emission factor (0.4581 tCO2e/MWh); utility kWh statements; REC registry | July 31, 2023 | August 15, 2023 | 5% of Scope 2 total; verify eGRID factor vintage matches reporting year |
| Mid-Year Limited Assurance | GHG Protocol Chapters 4–8; ISO 14064-3 limited assurance procedures | Consolidated Scope 1+2 data; boundary documentation; activity data registers | August 31, 2023 | September 15, 2023 | Qualitative: completeness of boundary; quantitative: 5% overall inventory |
| Q3 Internal Review | GHG Protocol Chapter 9 — Uncertainty & QA/QC; Scope 3 screening | Scope 3 screening checklist; travel records; procurement data; waste manifests | October 31, 2023 | November 15, 2023 | Screening threshold: categories >1% of Scope 1+2 total require quantification |
| Annual Reasonable Assurance & Filing | GHG Protocol full inventory; ISO 14064-3 reasonable assurance; state/federal disclosure requirements | Full activity data register; eGRID factor documentation; assurance letter; prior-year comparison | January 31, 2024 | March 1, 2024 | Overall inventory materiality: 5% of total Scope 1+2; restatement trigger if >5% |
energy_df
| Metric | Formula | Target | Actual | Variance_Pct | Verification_Method |
|---|---|---|---|---|---|
| Capacity Factor % | Actual Generation MWh / (Nameplate MW x 8,760 hrs) | Per future PV build-out plan | 0% — no operational generation | N/A | Metered generation data vs. nameplate; third-party meter verification |
| Renewable Energy % | Renewable MWh / Total Purchased MWh | 100% by 2030 | 0% — geothermal thermal; PV not yet commissioned | 100% gap to 2030 target | REC registry confirmation; utility green power certificates |
| REC Generation MWh | Eligible generation MWh x REC issuance factor | To be determined post-PV commissioning | 0 MWh — no RECs generated; on-site generation not operational | N/A — no generation | WREGIS or M-RETS registry issuance records |
| LCOE per MWh | Levelized lifetime cost / lifetime generation MWh | Per PPA negotiation | Not determinable — no operational generation asset | N/A | Independent engineer review of PPA terms |
| PPA Coverage % | PPA-contracted MWh / Total Purchased MWh | Per PPA negotiation | Not determinable — no active PPA reported | N/A | Executed PPA contract; utility settlement data |
| Grid Availability % | Uptime hours / 8,760 hrs | >=99% | 123211 MWh purchased from RFCW grid (proxy for availability) | N/A | Utility outage logs; SCADA records |
scorecard_df
| Metric | Baseline | Current | Target | Status |
|---|---|---|---|---|
| Scope 1 tCO2e | Not supplied (2008) | 15887 | 0 by 2030 | Baseline absent — progress unverifiable |
| Scope 2 Location-Based tCO2e | Not supplied (2008) | 56443 [Location-Based: 123211 MWh x 0.4581 tCO2e/MWh] | 0 by 2030 | Baseline absent — progress unverifiable |
| Scope 2 Market-Based tCO2e | Not supplied (2008) | Not supplied (no REC/PPA data) | 0 by 2030 | Market-based data absent |
| Scope 3 tCO2e | Not supplied | Not supplied | Not in target boundary | Out of target scope |
| GHG Reduction % (Scope 1+2, vs 2008 baseline) | Not computable — 2008 baseline absent | Not computable — 2008 baseline absent | 100% reduction vs 2008 baseline | Cannot determine — 2008 baseline not supplied |
| Renewable Energy % | 0% | 0% | Per campus renewable plan | At Risk — no operational generation |
| Carbon Intensity tCO2e_per_MWh | Not computable | Not computable (no generation) | Not specified | Not determinable |
trajectory_df
| Year | Scope1 | Scope2_LB | Scope2_Note | Scope3 | Total | Reduction_Pct | Phase | Data_Caveat |
|---|---|---|---|---|---|---|---|---|
| 2008 | Location-based only; market-based unavailable | Actual | Historical actuals unavailable; 2008 baseline not supplied | |||||
| 2009 | Location-based only; market-based unavailable | Actual | Historical actuals unavailable; 2008 baseline not supplied | |||||
| 2010 | Location-based only; market-based unavailable | Actual | Historical actuals unavailable; 2008 baseline not supplied | |||||
| 2011 | Location-based only; market-based unavailable | Actual | Historical actuals unavailable; 2008 baseline not supplied | |||||
| 2012 | Location-based only; market-based unavailable | Actual | Historical actuals unavailable; 2008 baseline not supplied | |||||
| 2013 | Location-based only; market-based unavailable | Actual | Historical actuals unavailable; 2008 baseline not supplied | |||||
| 2014 | Location-based only; market-based unavailable | Actual | Historical actuals unavailable; 2008 baseline not supplied | |||||
| 2015 | Location-based only; market-based unavailable | Actual | Historical actuals unavailable; 2008 baseline not supplied | |||||
| 2016 | Location-based only; market-based unavailable | Actual | Historical actuals unavailable; 2008 baseline not supplied | |||||
| 2017 | Location-based only; market-based unavailable | Actual | Historical actuals unavailable; 2008 baseline not supplied | |||||
| 2018 | Location-based only; market-based unavailable | Actual | Historical actuals unavailable; 2008 baseline not supplied | |||||
| 2019 | Location-based only; market-based unavailable | Actual | Historical actuals unavailable; 2008 baseline not supplied | |||||
| 2020 | Location-based only; market-based unavailable | Actual | Historical actuals unavailable; 2008 baseline not supplied | |||||
| 2021 | Location-based only; market-based unavailable | Actual | Historical actuals unavailable; 2008 baseline not supplied | |||||
| 2022 | 15887 | 56442.9591 | Location-based only; market-based unavailable | Actual | FY2022 actuals: Scope 1 supplied; Scope 2 location-based derived | |||
| 2023 | 13901.1 | 49387.6 | Projected to zero per neutrality target | Target Path | Modeled linear path to 2030 neutrality | |||
| 2024 | 11915.2 | 42332.2 | Projected to zero per neutrality target | Target Path | Modeled linear path to 2030 neutrality | |||
| 2025 | 9929.4 | 35276.8 | Projected to zero per neutrality target | Target Path | Modeled linear path to 2030 neutrality | |||
| 2026 | 7943.5 | 28221.5 | Projected to zero per neutrality target | Target Path | Modeled linear path to 2030 neutrality | |||
| 2027 | 5957.6 | 21166.1 | Projected to zero per neutrality target | Target Path | Modeled linear path to 2030 neutrality | |||
| 2028 | 3971.8 | 14110.7 | Projected to zero per neutrality target | Target Path | Modeled linear path to 2030 neutrality | |||
| 2029 | 1985.9 | 7055.4 | Projected to zero per neutrality target | Target Path | Modeled linear path to 2030 neutrality | |||
| 2030 | 0 | 0 | Projected to zero per neutrality target | Target Path | Modeled linear path to 2030 neutrality |
How each number was derived
Every calculated figure, its formula, and the inputs and assumptions it ultimately rests on.
| Value | Amount | Formula | Traces back to |
|---|---|---|---|
current_scope2_lb |
56,443 | purchased_electricity_mwh * egrid_factor_rfcw |
purchased_electricity_mwh (input), egrid_factor_rfcw (input) |
target_covers_scope3 |
0 | 0 |
— |
years_to_target |
22 | target_year - baseline_year |
target_year (input), baseline_year (input) |
scope2_lb_formula_result |
56,443 | purchased_electricity_mwh * egrid_factor_rfcw |
purchased_electricity_mwh (input), egrid_factor_rfcw (input) |
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