GHG Emissions Inventory Reporting for Sarthak Enterprises
Business Context
Sarthak Enterprises is a CNC machining and distribution company based in Shivane, Pune, operating out of a single facility in Maharashtra. As a small-scale manufacturer supplying precision machined components to industrial clients, the company recognized that understanding its carbon footprint was essential to staying competitive, meeting emerging regulatory expectations, and building a credible sustainability story for its stakeholders.
This was Sarthak Enterprises’ first-ever GHG emissions inventory– establishing a baseline from which all future targets and reductions would be measured.
Key Deliverables
A full GHG Emissions Inventory Report was prepared in accordance with two international standards: the GHG Protocol and ISO 14064-1:2018. The report established the company’s base year emissions at 11.45 tonnes CO₂e, broken down across three scopes:
- Scope 1 (Direct): 0.28 tCO₂e – from mineral cutting oil used in CNC machining operations
- Scope 2 (Indirect Energy): 10.26 tCO₂e – from purchased electricity via MSEDL, the dominant emissions source at 90% of total
- Scope 3 (Other Indirect): 0.91 tCO₂e – comprising downstream diesel transportation (0.31), purchased goods and services including well-to-tank emissions (0.59), and waste disposal (0.01)
The report also established clear forward-looking targets: a 42% reduction in Scope 2 emissions by 2030 and a Net Zero target by 2050, to be achieved through renewable energy investment, energy efficiency improvements, and supply chain optimisation.
A full ISO 14064-1:2018 compliance index was delivered, along with an organisational boundary assessment, emissions source materiality analysis, uncertainty assessment, and emissions intensity baseline for year-on-year tracking.
Process
The engagement followed a structured four-stage methodology:
1. Document Review– Activity data was collected from utility bills, electricity invoices, purchase order reports, and expense accounts. The Maharashtra grid emission factor was sourced from the Central Electricity Authority (CEA), and UK DESNZ 2024 conversion factors were applied for transportation and goods.
2. Site Visit & Stakeholder Interviews– A field inspection of the Pune facility was conducted, including interviews with operations staff to validate data, understand process flows, and identify emission sources and exclusions. Upstream transportation was confirmed as excludable since raw materials are delivered by clients using their own logistics.
3. GHG Calculation– A hybrid top-down and bottom-up methodology was applied, using IPCC AR6 Global Warming Potential values across a 100-year time horizon. Emissions were calculated at the organisational level using the operational control consolidation approach. Conservative estimates were used wherever primary data was unavailable.
4. Report Preparation & Internal Audit– The inventory was compiled iteratively through multiple internal draft and review stages, then internally verified by Ethics Engineering & Consultancy. The final report was version-controlled and structured for future third-party verification.
Prepared in accordance with GHG Protocol and ISO 14064-1:2018. Internal verification by another consultant.
