Following on from our last post on scope 1, 2 and 3 emissions, when creating your company’s carbon profile, you will also need to consider a gap analysis, any exclusions, and assumptions.

These are outlined below:

Gap analysis

This is a comparison of the list of reporting requirements against the data you are able to provide.

What does this achieve? It will enable you to identify any possible holes in your reporting, and highlight areas where you could improve for future reports. It will also lead the way into the next section, assumptions.


In some circumstances, particularly in scope 3, it may not be possible to directly report on every action. You can’t just ignore these and leave them out of your report though, this is where your assumptions are made.

For example, you could assume that for air travel purposes the average short haul return distance is 650 miles.


This is possibly the simplest section of the process. While working out your scope 1, 2 and 3 emissions there will be some sections that won’t apply to your company and these can be excluded from the report.

As an example, if your company does not own passenger or delivery vehicles these can be excluded from your scope 1 report.

Book a free, no-obligation review with lead assessor Peter Provins to discuss your gap analysis, assumptions, exclusions and how your company can go carbon neutral.

Email: or phone: 01865 598 776