Standards we follow
Sedra's methodology is built on the following standards and frameworks. We describe our work as aligned with them; Sedra is not itself certified or endorsed by the organisations that publish them.
| Standard | How we apply it |
|---|---|
| GHG Protocol Corporate Standard | Organisational boundary, Scope 1 and Scope 2 accounting and reporting. |
| GHG Protocol Scope 2 Guidance | Dual reporting of purchased electricity with the location-based and market-based methods. |
| GHG Protocol Corporate Value Chain (Scope 3) Standard | Relevance screening of the 15 Scope 3 categories and calculation methods by category. |
| ISO 14064-1 | Structure of the inventory, documentation and evidence needed for third-party verification. |
| IFRS S2 | Mapping of climate-related metrics, in particular gross Scope 1, 2 and 3 emissions. |
| Saudi Exchange ESG Disclosure Guidelines | Mapping of environmental metrics for listed companies and companies preparing to list. |
| EU CBAM Regulation | Embedded emissions of covered goods, following the EU calculation rules. |
Boundaries and base year
Each inventory starts with an organisational boundary. By default we use the operational control approach: the company reports 100% of the emissions of operations it controls. Financial control is available when it better reflects the company's structure.
The operational boundary lists the sources included under each scope, and the Scope 3 categories judged relevant. Every exclusion is documented with its justification.
A base year is set with the client. It is the reference against which targets and progress are measured.
Scopes and methods
| Scope | Sources | Main methods |
|---|---|---|
| Scope 1 | Stationary combustion, company vehicles, refrigerant leaks, process emissions | Fuel quantities and refrigerant top-ups × emission factors or global warming potentials |
| Scope 2 | Purchased electricity, heat, steam and cooling | Location-based (grid average) and market-based (contractual instruments, supplier factors) |
| Scope 3 | Purchased goods and services, capital goods, fuel- and energy-related activities, transport, waste, business travel, commuting and other relevant categories | Supplier-specific, activity-based (tonne-km, passenger-km, kg) or spend-based, depending on the data available |
The calculation
Every emission figure in Sedra is computed by code from two inputs: an activity quantity and an emission factor.
Per-gas factors: CO2e = CO2 + CH4 × GWP(CH4) + N2O × GWP(N2O)
Refrigerants: CO2e = kg released × GWP(gas)
Before applying a factor, the activity quantity is converted to the factor's unit (for example litres, cubic metres, kilowatt-hours or tonne-kilometres). If a compatible unit or a factor is missing, the record is flagged and is not counted until the issue is resolved. Sedra never fills a gap with a guess.
Global warming potentials follow the IPCC assessment report defined for each factor set (AR5 or AR6), and the choice is stated in every report.
Emission factors
Emission factors are grouped in versioned factor sets. Each factor carries its value, unit, gas breakdown where available, source, publication year, region and method.
- Public reference sources, such as the UK government GHG conversion factors, the US EPA emission factors hub and IPCC guidance.
- Regional and national data, such as grid electricity factors for the country where the electricity is consumed, reviewed by our sustainability team before use.
- Supplier-specific data, collected through the supplier portal, which takes precedence over averages when it meets our quality criteria.
- Licensed databases are used only where Sedra or the client holds the required licence.
A factor set is validated by our sustainability team and then locked. Updates create a new version. Every report states the factor set and version it used.
Data quality
Every activity record is tagged with its data quality so that users and verifiers can see where uncertainty sits.
| Level | Description |
|---|---|
| Supplier-specific | Primary data reported by the supplier for the product or service purchased. |
| Measured | Metered or invoiced quantities, such as kilowatt-hours on an electricity bill. |
| Calculated | Derived from other measured data, such as fuel from distance and vehicle efficiency. |
| Estimated | Spend-based or average data, used where better data is not yet available. |
The dashboard shows the share of emissions by quality level, and our advisory work focuses on moving the largest sources up this ladder.
The role of AI
Sedra uses AI for one task: reading documents. It extracts quantities, units, periods and suppliers from bills and invoices in Arabic and English, with a confidence score for each field.
- Nothing extracted is counted until a named person validates it.
- Fields with low confidence are highlighted for review.
- The source document stays linked to the record.
- AI never calculates, estimates or adjusts an emission figure.
Publication and recalculation
When a reporting period is complete, it is published. Publication creates a versioned snapshot of the data, the factors and the report. Published figures do not change when data or factors are updated later.
If a significant change occurs, such as an acquisition, a divestment, a methodology change or the discovery of a material error, the base year and the affected periods are recalculated following the GHG Protocol, against a significance threshold agreed with the client. The recalculation is documented and published as a new version.
Verification
Sedra prepares inventories for verification by an independent body. Verifiers receive read-only access to the period, with the complete lineage of each figure, random sampling of records, and a workflow to raise and close findings. Sedra does not verify the inventories it helps prepare.
Data security
- Tenant isolation enforced in the database with row-level security.
- Role-based access for owners, contributors, consultants, auditors and suppliers.
- Encryption in transit and at rest. Documents stored in private storage.
- Audit log of every creation, change, validation and publication.
- Personal data handled in line with the Saudi Personal Data Protection Law. See our privacy policy.
What we do not do
- We do not present estimates as measurements.
- We do not issue or certify carbon neutrality claims.
- We do not net carbon credits or offsets against reported emissions. Where a client uses credits, they are reported separately.
- We do not verify the inventories we help prepare.
This page describes Sedra's methodology in general terms. Each client inventory documents its specific boundaries, sources, factors and assumptions.