Do we remove emissions when obsolete stock is written off?
No. The emissions from making or buying the stock were counted when that happened, and a write-off does not undo them. Do not change earlier years. If the stock is scrapped, its disposal is waste from operations, Category 5. Recording write-offs helps explain rising intensity.
What to record
- Quantity written off and why.
- Disposal route: sold as scrap, recycled, landfilled.
- Disposal invoices for Category 5.
Intensity
Products made and scrapped add emissions without sales, so note them when intensity per unit sold rises.
What Senseible does here
Senseible reads bills, fuel invoices and production records into dated, fingerprinted records, so the figure you send a buyer can be traced to its documents.
Sources: GHG Protocol Corporate Standard, GHG Protocol Corporate Value Chain (Scope 3) Standard
Last reviewed 2026-10-22.