Carbon Accounting Materiality Threshold Calculator

Translate organisational emissions totals into quantitative materiality and assurance coverage thresholds aligned with sustainability reporting standards.

Direct greenhouse gas emissions under operational control for the reporting year.
Market-based Scope 2 emissions covering purchased energy after residual mix adjustments.
Supply chain and use-phase emissions included in the greenhouse gas inventory. Defaults to 0 when blank.
Defaults to 5%. Applies to total reported emissions to set the quantitative materiality screen.
Defaults to 500 t CO2e. Ensures small categories below the percentage threshold still receive review if they exceed this floor.
Defaults to 40%. Portion of total emissions designated high risk that assurance should cover even if below materiality.

Advisory planning tool—confirm thresholds with your assurance provider and governing reporting standard before finalising disclosures.

Examples

  • Scope 1 = 18,000 t, Scope 2 = 12,000 t, Scope 3 = 95,000 t, materiality 5%, floor 500 t, high-risk share 40% ⇒ Total reported emissions: 125,000.00 t CO2e. Quantitative materiality at 5.00% equals 6,250.00 t CO2e, compared with an absolute floor of 500.00 t CO2e. Screen categories above 6,250.00 t CO2e and plan assurance coverage for at least 50,000.00 t CO2e (40.00% of the inventory).
  • Scope 1 = 4,500 t, Scope 2 = 3,200 t, Scope 3 blank, defaults for other fields ⇒ Total reported emissions: 7,700.00 t CO2e. Quantitative materiality at 5.00% equals 385.00 t CO2e, compared with an absolute floor of 500.00 t CO2e. Screen categories above 500.00 t CO2e and plan assurance coverage for at least 3,080.00 t CO2e (40.00% of the inventory).

FAQ

How should I treat categories with high qualitative risk but low emissions?

If a category carries regulatory or reputational risk, override the quantitative threshold and include it in assurance scope even if emissions fall below the calculated screening value.

Can I input location-based Scope 2 figures?

Yes. Use the Scope 2 number aligned with your disclosure requirement. When both market- and location-based values are reported, run the calculator twice to see how thresholds change.

What if my inventory excludes certain Scope 3 categories?

Enter the emissions included in your report. Document any omissions separately so auditors can understand boundary decisions before applying the threshold.

Why is there a high-risk coverage share?

Many assurance frameworks require a minimum percentage of emissions to be covered regardless of materiality. Adjust the high-risk share to align with engagement letters or regulator expectations.

Additional Information

  • Result unit: metric tonnes of carbon dioxide equivalent (t CO2e).
  • Materiality percentage defaults to 5% when left blank, reflecting common assurance benchmarks in ISSB and EU CSRD guidance.
  • Absolute screening floor defaults to 500 t CO2e so minor categories above the floor remain visible even if total emissions are low.

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