2.1.2 Data Sources2.1 ISSUES TO BE RESOLVED PRIOR TO COMPILING THE INVENTORY Sources of GHG emissions data include direct measurement, procurement and financial
records (such as invoices and shipping bills), and estimates. Before beginning
data collection, you should determine what data sources are available in your
company for each source of GHG emissions, and which sources would provide you
with the most accurate data. Some common data sources for each of these categories
are identified below. Note that different data sources may record volumes, mass, energy content, and associated emissions in a variety of units of measure. When completing the GHG inventory, all units should be recorded. Standard conversion factors should be used to convert all measures into consistent units. For users of the electronic template that accompanies Section 2.2, note that it has been designed for metric units. Both the template provided in Section 2.2 and the MAC summary sheet provided in Section 6.2 use a series of standard metric units. Several common pitfalls to be avoided when collecting data are discussed in
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