This article provides a high-level, step-by-step walkthrough of the EMT Report and the information captured under each tab. To access this section of the EMT, Users should navigate to the ‘Emissions Inventory’ tab, configure their reporting period, and select ‘Open Report’. For a more in-depth review of the report and its questions, please refer to the EMT Guidance Document, available in the member portal and e-learning academy.

Inventory: 

On the inventory tab, EMT users will see their company and the facilities available to include in their inventory. Users can enter their organization's total gross revenue for the reporting year, select which facilities to include in their inventory, and designate the data collection method and responsible party. Data collection method options include “Roll-Up” or “Reported" for member companies and “Calculated” or “Reported” for facilities. Users hoping to report their already calculated emissions should choose the “Reported” method, and users hoping to calculate their emissions with the EMT should choose either “Roll-Up” or “Calculated”.

Scope 1: 

The Scope 1 tab allows users to enter their total Scope 1 emissions and total Scope 1 fugitive emissions if the “Reported” data collection method was selected. If the “Calculated” method is selected, users will have the ability to enter their Scope 1 fugitive emissions here, but will calculate total Scope 1 emissions under the Usage tab. Users can also select Scope 1 exclusion methods on this tab and enter custom exclusion methodologies if needed. While exclusions are not required, it is best practice to disclose all exclusion methods used, if any. 

Scope 2: 

The Scope 2 tab allows users to enter their total Scope 2 emissions – either location-based or market-based – if the “Reported” method was selected. If the “Calculated” method is selected, users can calculate their total Scope 2 emissions using one or both methodologies on the Usage tab. The Scope 2 tab also includes exclusion methods, if needed, and an additional question asking which methodology should be used to calculate the total Scope 2 inventory when both were reported or calculated. For more information on Scope 2, market-based vs location-based calculation methods, please refer to the guidance article “Scope 2 Calculations: Market Based vs Location Based”. 

Scope 3:

The Scope 3 tab allows users to enter their Scope 3 emissions for categories 1-15, though the EMT does not calculate emissions per category. Under this tab, users can select whether to include each category, with options to exempt categories as “not material” or “not calculated”. If users report a category, they must specify the methodology used to calculate that category's emissions. Depending on the category, this will be either a multi-select or a text entry field. 

Usage: 

The Usage tab enables users who selected “Calculated” as their data collection method to compute Scopes 1 and 2 emissions using activity data and emissions factors. The EMT includes a set of emissions factors for Scope 1 and location-based Scope 2 calculations, although users also have the flexibility to input their own emissions factors when needed. For market-based Scope 2 calculations, users must enter emissions factors from their contractual instruments (such as power purchase agreements or renewable energy certificates). 

Renewable 

The Renewable tab allows users to document the types of renewable energy used across their organization. This section features a multi-select list of common renewable energy options and prompts users to specify the source of each. Users can also record the quantity of renewable energy consumed, which can be reference in future sustainability reports and disclosures. 

Targets and Initiatives 

The Targets and Initiatives tab enables users to document emissions reduction targets that were active during their reporting period. In the initiatives subsections, users can detail the specific actions taken to advance these goals or outline planned initiatives to drive future progress around their targets.

Verification

The Verification tab allows users to record any third-party or internal verification/assurance activities conducted for each scope. To upload formal verification documents, users should navigate to the “Documents” tab in the left-hand menu. Once uploaded, documents can be linked to specific reporting periods, ensuring they are automatically included when the final Excel report is exported for that reporting period.