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Carbon Accounting
Services

GHG Compliance · CBAM Advisory · ESG Reporting.
Verified emissions data that converts into measurable Rand savings.

Regulated Greenhouse Gases

CO₂
CH₄
N₂O
HFCs
PFCs
SF₆
NF₃
Scope 2
INDIRECT
Purchased energy
Scope 1
DIRECT
Owned sources
Scope 3
INDIRECT
Value chain

GHG Protocol — three emission scope categories

Why It Matters

Measuring Emissions Is a Strategic Imperative.

Climate change is driven by the accumulation of greenhouse gases from human economic activity. Businesses sit at the heart of this challenge — significant contributors to global emissions, and powerful agents of change. Understanding and measuring emissions is not a peripheral concern — it is a strategic business imperative.

NegaWatt Carbon Accounting Services deliver verified, audit-ready emissions data that satisfies regulatory requirements, unlocks CBAM cost savings, and generates investor-grade ESG reports.

  • Scope 1, 2 & 3 GHG calculation and verification
  • CBAM declaration preparation and advisory
  • IFRS S2, GRI, VSME, and CDP-aligned ESG reports
  • SA carbon tax calculation and offset claiming
  • ISO 14064 verification pathway documentation
  • Energy efficiency translated into tCO₂e and CBAM savings
Request Carbon Accounting
Emission Categories

The Three GHG Scopes

Companies encounter emissions across three fundamental categories, each representing a different point of origin and a different management challenge.

SCOPE 1
Direct

Direct Emissions

Emissions from sources owned or controlled by the company — combustion of fossil fuels in boilers, furnaces, vehicles, and on-site generation.

Examples: Company boilers · Fleet vehicles · On-site generators · Industrial combustion processes
SCOPE 2
Indirect Energy

Indirect Energy Emissions

Emissions from the purchase of electricity, heat, or cooling that is generated externally but consumed by the company.

Examples: Purchased electricity from the grid · District heating · Purchased steam · Chilled water from third parties
SCOPE 3
Value Chain

Indirect Value Chain Emissions

All other emissions upstream in the supply chain or downstream when customers use or dispose of the company's products.

Examples: Purchased goods · Business travel · Employee commuting · Product use · Waste disposal · Investments
Emissions in Context

Emissions Across the Value Chain

Scope 3 encompasses the full upstream and downstream activity around a company's operations. Understanding where emissions occur across the value chain is essential for credible, complete GHG accounting.

Upstream Activities
S3Purchased goods & services
S3Capital goods
S3Fuel & energy related activities
S3Transportation & distribution
S3Waste generated in operations
S3Business travel & commuting
Reporting Company
S1Company facilities
S1Company vehicles
S2Purchased electricity
S2Purchased heat & steam
S3Leased assets
Measured & Reported
Downstream Activities
S3Transportation & distribution
S3Processing of sold products
S3Use of sold products
S3End-of-life treatment of products
S3Leased assets
S3Franchises & investments

Emissions categories in the company value chain — GHG Protocol

Our Differentiation

Our Value Proposition

Five distinct advantages that convert verified emissions data into measurable financial outcomes.

01

Turn Verified Emissions into Rand Savings

Companies using verified actual data vs. EU default values pay significantly less in CBAM certificates. We quantify and evidence that gap — the difference is substantial for SA exporters.

02

Energy Efficiency ROI in CBAM Terms

We translate every kWh saved and every GJ improved into tCO₂e reduction and direct CBAM certificate cost avoided — a language CFOs understand and act on.

03

Dual Compliance: SA Carbon Tax + EU CBAM

SA carbon tax paid qualifies for CBAM deduction under Article 9. We calculate and claim this offset automatically — a saving most exporters miss entirely due to a lack of integrated compliance knowledge.

04

Investor-Ready ESG Reports

IFRS S2, GRI, and GCNSA-aligned reports generated directly from the emissions calculator — ready for institutional investors, procurement requirements, and board-level disclosure.

05

ISO 14064 Verification Pathway

Our methodology and documentation are structured for seamless third-party verification — a mandatory requirement for CBAM from 2026. We build the verification pathway into every engagement from day one.

Service Scope

Four Carbon Accounting Service Areas

GHG Calculation & Verification

Scope 1, 2 & 3 audits using GHG Protocol methodology with SA-specific emission factors. Outputs structured for third-party verification under ISO 14064.

GHG Protocol ISO 14064 SA Emission Factors

CBAM Compliance Advisory

Embedded emissions quantification and CBAM declaration preparation for SA exporters to the EU. Includes SA carbon tax offset calculation under Article 9.

CBAM Declarations Article 9 Offsets EU Export Compliance

ESG Report Generation

IFRS S2, GRI, VSME, and CDP-aligned reports for investors and buyers. Generated directly from verified emissions data — no gap between what is measured and what is reported.

IFRS S2 GRI Standards VSME · CDP

Energy Efficiency Audits (Carbon-Linked)

ISO 50001-aligned energy audits with every efficiency improvement translated directly into tCO₂e reduction and CBAM certificate savings — bridging the gap between energy and carbon finance.

ISO 50001 tCO₂e Savings CBAM Link
The Business Case

Six Forces Driving Action

Several converging forces are driving companies to measure, disclose, and reduce their greenhouse gas emissions. These are not independent pressures but reinforcing trends that together are reshaping the competitive environment for every industry.

The companies that measure first will set the benchmark. The companies that measure late will pay to catch up.

1
Regulatory Compliance

CSRD and IFRS S2 are making emissions reporting mandatory for large companies operating in or exporting to the EU.

2
Investor Expectations

Asset managers increasingly use emissions data to assess climate-related financial risk and make capital allocation decisions.

3
Customer Demand

Consumers and business purchasers prefer suppliers with credible, verified climate commitments. Supply chain pressure is accelerating.

4
Operational Efficiency

Many emissions-reduction initiatives — energy efficiency, waste reduction — also deliver direct cost savings. The two objectives reinforce each other.

5
Reputation and Trust

Transparent climate action builds stakeholder trust. Inaction exposes companies to reputational damage and regulatory scrutiny.

6
Enterprise Risk Management

Physical climate risks (flooding, heat stress) and transition risks (carbon taxes, stranded assets) are now core areas of business risk assessment.

Other Services

EPC

Service 01 · Regulatory Compliance

Energy Performance Certificates

Certified A–G rated EPC assessments under SANS 1544:2014 for qualifying buildings.

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Energy Audits

Service 02 · Technical Diagnostics

Energy Audits

Three levels of audit precision delivering quantified efficiency and financial impact analysis.

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Energy Management

Service 03 · Strategic Optimisation

Energy Management

ISO 50001-aligned Energy Management Systems with continuous performance calibration.

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Unmeasured emissions are unmanaged liability.

Measure First. Report with Confidence.