Map the activity.
Establish the entity, reporting year, operating boundary, locations and industry. Document the decisions that define the inventory.
FINDING CARBON / BY JLC LIMITED
Financial architecture. Environmental context.
Find the carbon.
Understand
the business.
Your emissions story starts in everyday operations. Connect business activities, vendor records and source evidence to a clearer path through sustainability reporting.
FINDING CARBON / FIELD NOTES01—03
CO₂eTHE BUSINESS, IN CONTEXT.
01 / DIRECT
Operations
Operations
02 / PURCHASED
Energy
Energy
03 / CONNECTED
Value chain
Value chain
TRACE THE ACTIVITY.FOLLOW THE EVIDENCE.
01 / THE INVENTORY
The whole business.
Not just the utility bill.
Business models, capital purchases, supply chains and operating decisions all shape the inventory. Begin with what the company does, then determine what belongs in the reporting boundary.
01 / SCOPE
What you operate.
FUEL · FLEETS · PROCESS EMISSIONS · REFRIGERANTSIdentify direct emissions from owned or controlled sources. Connect each activity to its reporting period, quantity, factor and supporting record.
02 / SCOPE
The energy you buy.
ELECTRICITY · STEAM · HEATING · COOLINGOrganize purchased-energy evidence and keep location- and market-based calculations separate. Retain the basis for contractual instruments and supplier factors.
03 / SCOPE
The chain around you.
PURCHASING · TRANSPORT · PRODUCTS · INVESTMENTSScreen all 15 value-chain categories. Source vendor lists, identify data gaps, and record why each category is included or excluded.
02 / FROM RECORDS TO REPORTING
A practical path
through the work.
Follow the vendors.
Stage the authorized company’s Ledger vendor master or a supplier CSV. Track evidence requests and review the proposed Scope 3 categories.
Show the basis.
Record quantities, matching units, factor source and version, geography and GWP basis. Unknown factors stay unknown.
Make it reviewable.
Connect source records to reporting criteria. Export draft workpapers and activity data for professional review.
ACTIVITYQuantity + reporting period
FACTORSource + unit + version
CALCULATIONGross emissions in tCO₂e
REVIEWEvidence + responsibility
PURPOSEFUL INTELLIGENCE / HUMAN DIRECTION
Meet Buddy Duke.
A mind for the work.
AI activation pending owner setupBuddy Duke is JLC’s specialist AI agent for sustainability accounting. His remit: understand business activities, organize supplier evidence, support emissions workpapers, and trace reporting questions to their sources.
The reporting workspace is available independently of his AI brain. Research conversations and AI synthesis will be enabled after the owner configures the approved service and API key.
Built around Luke Chilton’s expertise as an FSA Credential holder and ENV SP (inactive). These are Luke’s credentials. Buddy is an AI agent; professional judgment and accountability remain with JLC leadership.
REPORTING / CONNECTED, WITH CONTEXT
One evidence base.
Several reporting lenses.
Start with an emissions inventory. Then connect the evidence to the disclosure questions, financial context and industry-specific topics that matter to the company.
GHG Protocol.
Organizational boundaries, direct emissions, purchased energy and the full value chain. Keep methods, emission factors and data gaps visible.
Read the inventory guidanceCDP.
Prepare evidence for governance, climate risks, metrics, targets and value-chain engagement. Confirm the current reporting cycle and questionnaire pathway.
Explore CDP’s 2026 guidanceIFRS & SASB.
Bring financial materiality, climate disclosure and industry-specific metrics into the review. Document the applicable industry, topics and source version.
Explore IFRS SustainabilityThe workspace provides a topic-level preparation map. It does not calculate a CDP score, establish compliance, provide assurance, or submit a questionnaire. CDP alignment with IFRS S2 does not by itself satisfy every IFRS requirement.
SOURCE WATCH / CONTINUING RESEARCH
Stay close
to the standards.
The workspace checks official publisher pages daily for changes and keeps the last successful check visible. Source changes prompt research; they do not automatically change a client’s reporting conclusions.
GHG ProtocolInventory standards and guidanceRead the source
CDPDisclosure cycles and framework alignmentRead the source
IFRS Sustainability & SASBClimate disclosure and industry contextRead the source
Framework links reviewed November 2, 2026. Daily checks report publisher-page changes and availability. News interpretation and AI research synthesis remain pending Buddy’s activation.
QUESTIONS / BEFORE YOU BEGIN
A clear starting point.
What works before Buddy’s AI brain is connected?
Authorized staff can manage reporting boundaries, activity records, supplier CSVs, Scope 3 screening, disclosure preparation checklists and draft exports. AI conversations and synthesis are pending owner configuration.
Does this produce an official disclosure?
It prepares workpapers and evidence for review. JLC determines the engagement scope, material reporting requirements and approved next steps. No CDP score, regulatory filing, certification or assurance opinion is produced automatically.
Where do private client records go?
The private workspace uses JLC Access authentication and the company’s existing authorization. Records are saved to private Azure storage with revision checks and review snapshots. The public Finding Carbon pages do not collect client documents.
How do Finding Carbon and JLC connect?
Finding Carbon introduces the work. Sustainability is the branded workspace entrance. JLC Access handles authorized staff access, with firm leadership responsible for professional judgment and client engagement.
FINDING CARBON / A JLC LIMITED INITIATIVE
Start with
what your business does.
Bring the activities, the reporting question and the source records. We’ll establish the scope of the work and a considered next step.