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Nextera Track modules

Nextera Track has six areas. Measurement comes first and everything else is derived from it — a reduction target, an offset claim and a disclosure are all only as defensible as the inventory beneath them.

If any term here is unfamiliar, read Carbon accounting concepts first — this page assumes it.

Measure emissions across scopes from activity data, using recognised emission factors.

Purpose. The core calculation — activity data × emission factor — applied across Scope 1, Scope 2 and the fifteen Scope 3 categories, producing tonnes of CO₂ equivalent.

Depends on. Your organisational boundary decision, and the activity data your operations can actually supply.

Watch for. Emission factors are country- and year-specific, and the GWP set used is a stated methodology choice that changes your history if it changes. Note also the data quality hierarchy — supplier-specific beats average beats spend-based — and that spend-based data responds to inflation as though it were emissions.

Track emissions over time by source, site and category to see where they come from.

Purpose. The analytical view: emissions by scope, source, site, category and period, so that the total decomposes into things somebody can act on.

Depends on. Carbon measurement.

Watch for. Absolute and intensity figures can move in opposite directions — a growing organisation can improve intensity while increasing absolute emissions. Only absolute reduction affects the atmosphere, so track both and never report intensity alone.

Model reduction pathways and set targets against a measured baseline.

Purpose. Turning a baseline into a plan: interventions, their expected reduction, their cost, and the target trajectory they add up to.

Depends on. Carbon measurement for the baseline; Emissions tracking for where reduction is actually available.

Watch for. A target needs a base year, a target year, absolute-or-intensity stated, and which scopes are included. A target excluding Scope 3 where Scope 3 is 85% of emissions covers 15% of the problem and should say so. The mitigation hierarchy is avoid → reduce → replace → offset, in that order.

Manage offsets and retirements transparently, linked to the emissions they address.

Purpose. Recording credits purchased and retired, with the evidence, and linking them to the specific emissions they compensate for.

Depends on. Carbon measurement for what is being offset.

Watch for. Retirement is what makes an offset claim auditable — an unretired credit is tradeable and therefore claimable twice. Also keep two distinctions straight: avoidance credits and removal credits are not equivalent, and offsetting is not reduction. Report emissions gross, with offsets disclosed separately; netting them into one figure is the most common carbon-reporting misstatement.

Produce reporting and disclosure for stakeholders and regulators from the same data.

Purpose. Deriving each required disclosure — investor-facing climate reporting, sustainability reporting, questionnaires, regulatory returns — from one traceable inventory.

Depends on. Everything above.

Watch for. The frameworks differ in framing, not in arithmetic. Building one traceable inventory and deriving each disclosure from it is the only way the numbers agree across them — and it is what makes external assurance feasible rather than expensive.

Measure a personal carbon footprint alongside the organisational inventory.

Purpose. Personal measurement for employees or customers, alongside the organisational picture.

Watch for. How this relates to the organisational inventory matters and is not obvious. Employee commuting is a Scope 3 category for the organisation, so individual data can feed it — but only if the boundary and the double-counting question are handled deliberately. This is one of the specific questions in the notice above.