Scope 1 & 2 GHG Accounting: From Source Data to an Assurance-Ready Inventory
Hands-on GHG accounting training for the people who collect, calculate, review and approve corporate emissions data. Participants work through organisational boundaries, electricity, fuel, company vehicles, refrigerants and other common sources, then build the controls and evidence needed for management review and sustainability assurance. The goal is emissions data the company can explain, reproduce and support.
- Duration
- 2 days · 14 training hours
- Level
- Foundation to intermediate
- Frameworks
- GHG Protocol, IFRS S2, NSRF, ISSA 5000 readiness
- Format
- In-house classroom or live virtual
- Group size
- Up to 20 participants
- HRD Corp
- Claimable for eligible Malaysian employers
- Trainer
- Ong Su Faye, HRD Corp Accredited Trainer
Last updated
- A documented organisational and operational boundary
- Worked Scope 1 and Scope 2 calculations
- A source-data and emission-factor register
- A GHG data-control matrix
- An evidence checklist for invoices, meter readings and estimates
- An assurance-readiness gap assessment
- A plan for improving data quality and internal controls
Sustainability teams, finance personnel, facility managers, engineers, operations teams, data owners and internal auditors.
No previous carbon-accounting experience is required. Participants should be comfortable with basic spreadsheet calculations.
The detailed outline comes as a PDF.
It covers course objectives, learning outcomes and the session-by-session timetable, with the trainer profile and HRD Corp claim guidance. We tailor it to your NSRF group, industry and reporting maturity before it goes to your HR team.
Request the PDF outline→- In-house classroom or live virtual delivery
- Up to 20 participants per session
- Exercises use fictional, anonymised or agreed non-confidential company information
- HRD Corp claimable for eligible Malaysian employers, subject to applicable requirements
- Customised to your industry, NSRF group and reporting maturity
- Participant templates and reference materials included
Ong Su Faye.
Director and Principal Consultant
- HRD Corp Accredited Trainer
- FSA Level II Candidate, Level I (Passed)
- SCR: Sustainability & Climate Risk (GARP)
- CIA: Certified Internal Auditor
- B. Business & Commerce, Monash University
Su Faye has over 10 years of consulting experience in ESG and sustainability advisory, built on foundations in governance, risk management and internal audit. She has led sustainability, risk and internal audit engagements for more than 100 companies across Malaysia, Singapore and the wider region.
Her work spans materiality assessments, ESG data collection and governance processes, and sustainability statements aligned with GRI, ISSB and TCFD. Earlier in her career she worked in external audit with a Big Four accounting firm, which is why every programme ends with evidence an assurance provider can follow.
ESG advisory services →Questions about this programme
What is the difference between Scope 1, Scope 2 and Scope 3 emissions?
Scope 1 covers direct emissions from sources the company owns or controls, such as fuel burned in generators, boilers and company vehicles, and refrigerant leaks. Scope 2 covers indirect emissions from purchased electricity, steam, heating or cooling. Scope 3 covers all other indirect emissions across the value chain, from purchased goods to the use of sold products, grouped into 15 categories. This programme covers Scope 1 and 2; Scope 3 has its own programme.
When is reasonable assurance over Scope 1 and 2 emissions required in Malaysia?
Following the Advisory Committee on Sustainability Reporting's September 2026 decision, reasonable assurance over Scope 1 and Scope 2 emissions applies from financial years beginning 2028 for Group 1, 2029 for Group 2 and 2030 for Group 3, under ISSA 5000. The programme ends with an assurance-readiness gap assessment for that review.
Do participants need carbon-accounting experience?
No previous carbon-accounting experience is required. Participants should be comfortable with basic spreadsheet calculations.
Is the GHG accounting training HRD Corp claimable?
Yes. It runs as two full days of 7 training hours each, delivered by an HRD Corp Accredited Trainer, and is claimable for eligible Malaysian employers subject to the applicable claim requirements and your available levy.
Get the full outline for Scope 1 & 2 GHG Accounting.
Tell us your NSRF group, financial year and team size. We reply within 2 working days with the PDF outline, trainer profile and HRD Corp claim guidance.