Sustainability Disclosure Audit for Qualitest, USA 

Scope

To assess, calculate, and report Scope 1, Scope 2, and relevant Scope 3 greenhouse gas emissions for Qualitest’s operations in alignment with the GHG Protocol Corporate Standard. The following are important aspects of scope:

• • Defined organizational and operational boundaries as per GHG Protocol.

  • Collected energy, procurement, travel, and operational cost data for 2023.

  • Calculated Scope 1 emissions from on-site natural gas use.

  • Calculated Scope 2 emissions from purchased electricity.

  • Assessed Scope 3 emissions across seven upstream and downstream categories.

  • Applied spend-based and hybrid methodologies using EPA and DEFRA factors.

  • Identified emission hotspots and key contributors (e.g., gas use, procurement).

  • Analyzed data quality and estimated supplier engagement levels.

  • Provided recommendations to reduce emissions and shift to low-carbon alternatives.

  • Delivered a complete GHG audit report with summary tables and action steps.

  • Compliance & Risk Mitigation to ensure compliance with international safety standards 

Process

🔹 Boundary Setting

🔹 Data Collection

🔹 Emission Categorization

🔹 Method Selection

🔹 Emission Factor Sourcing

🔹 Emissions Calculation

🔹 Data Quality Review

🔹 Hotspot Identification

🔹 Recommendations Development

🔹 Reporting & Disclosure

Outcomes

• Established the company’s baseline carbon footprint for the year 2023.

• Accurately quantified Scope 1, 2, and seven Scope 3 categories of emissions.

• Identified natural gas usage as the highest emission source, despite being only 60% of the energy cost.

• Confirmed that electricity use caused minimal emissions, supporting a transition to cleaner energy.

• Highlighted purchased goods and services and capital goods as major Scope 3 contributors.

• Delivered a structured, disclosure-ready GHG Emissions Report aligned with international standards.

• Provided actionable emissions reduction strategies, including electrification and supplier engagement.

• Strengthened Qualitest’s readiness for future ESG reporting and sustainability commitments.

Deliverables:

• GHG Emissions Audit Report, a Comprehensive report detailing Scope 1, 2, and 3 emissions, methodology, analysis, and recommendations.

• Compliance Summary File, Aligned with GHG Protocol, EPA, and IPCC standards; suitable for ESG and regulatory disclosures.

• Data File – All raw data, categorized spend items, emission factor mapping, and calculation sheets in Excel format.

• Annex/Annexure File, Supporting documents including data sources, assumptions, emission factor references, and category justifications.