Audit-Ready Carbon Accounting

Every emission number traces to its activity, factor, formula, actor, and timestamp. Factor snapshots lock the methodology. Export reconciliation proves the PDF matches the ledger.

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Auditor-ready carbon accounting means the same thing as auditor-ready financial accounting: every disclosed number has a provenance that an independent reviewer can reconstruct. OffGridFlow models emissions data the way a general ledger models transactions — append-only, time-stamped, actor-attributed, and immutable once posted.

The primitives that make it work

  • Calculation ledger: one row per calculation, capturing the activity id, factor id, factor value, source, region, method, formula, result, calculated-by user, and calculated-at timestamp.
  • Factor snapshot: a JSON-frozen copy of the factor set locked to a reporting period. Calculations tagged with a snapshot are reproducible even after new factor vintages are released.
  • Approval workflow: draft → submitted → reviewed → approved, each transition time-stamped and user-attributed. Approved reports are locked against further modification.
  • Change log: field-level modification history with before/after values and actor attribution.
  • Export reconciliation: SHA-256 checksum of scope totals at export time. Assurance providers can verify the PDF they received matches the ledger at the time of generation.

How an assurance engagement runs

  1. Customer generates the compliance report and locks the factor snapshot
  2. Customer exports the JSON evidence pack from the Data Governance page
  3. Assurance provider walks samples from report → ledger → activity → factor source
  4. Provider spot-checks change log and approval trail for any late modifications
  5. Export reconciliation confirms final numbers match the locked ledger

Frequently Asked Questions

What makes a carbon calculation "audit-ready"?

An audit-ready calculation can be reconstructed by a third-party assurance provider without access to the original user session. That requires: the activity data that produced the result, the factor used (including source, region, vintage), the method applied, the formula, the user who executed, and the timestamp. OffGridFlow records all of these in the calculation ledger, immutably.

How do factor snapshots work?

When you lock a reporting period, OffGridFlow freezes the factor set in use and records the snapshot ID on every subsequent calculation. Even if EPA eGRID publishes new factors next month, your 2026 disclosure still reproduces exactly because the snapshot is immutable.

Can we export the evidence pack to our auditor?

Yes. The Data Governance page produces a full JSON export including activities, calculation ledger entries, and change log. The Evidence page shows a redacted sample pack so you can see what an assurance provider will receive.

Does OffGridFlow perform the assurance engagement?

No. OffGridFlow is calculation and reporting software. Third-party assurance is performed by an independent qualified auditor. OffGridFlow's job is to make their work fast and cheap by producing artifacts that match how assurance providers already work.

Related Pages

Continue the research path with adjacent framework, role, and implementation pages.

Architecture & traceability chain
Inspect the underlying ledger and factor snapshot model.
Sample evidence pack
Review a redacted audit packet end to end.
SB 253 reporting
See one of the highest-assurance disclosure use cases.

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OffGridFlow calculates emissions using documented GHG Protocol methodology. Reports are drafts; customers are responsible for verification before regulatory submission.