1、CARBON ACCOUNTING:RECOMMENDATIONS FOR DATA MANAGEMENT IN UK MANUFACTURINGAI Data Team,Digital Catapult March 2025CONTENTSSummary of recommendations 4Section 1Introduction and background 8The Cross-Catapult Carbon Accounting programme 9Data management in carbon accounting 12The value of data in carbo

2、n accounting 12Why the carbon accounting process is important 13Why a framework is needed 13How this report can help manufacturing organisations 14Section 2 The data management framework 17Observing regulatory requirements 20Aligning with relevant scopes and categories 20Evaluating accessibility of

3、data 20Understanding the data needs of all stakeholders 20Identifying hotspots 21Reviewing and improving the process over a period of time 21Automate data collection 21Data architecture 22Data strategy and governance 23Metadata management 24Data types and requirements 25Data sources 34Identify contr

4、ibutors 34Scope 1,2 and 3 sources 36Life cycle assessment and carbon accounting 45Previous pageNext pageContents pageStart of sectionDocument User GuideData collection 47Responsibility for carbon data collection 47Technology and data collection 48Automating data collection 50Data analysis and carbon

5、 footprint calculation 55Data cleaning 56Value of data cleaning 56Data normalisation 57Data validation 57Technology and data cleaning 59Data quality 60Improving data quality 64Technology and data quality 65Data validation and verification 66Data validation processes 67Data lineage 68Data verificatio

6、n/validation and technology 69e-liability 70Data sharing and interoperability 72Financial reporting and XBRL 74Energy and the digital spine 75Product carbon data exchange initiatives 76Data calculation 78Activity data-based calculations 78Spend data-based calculations 79Average data-based calculatio