Project Case Study
Scope 1, 2, & 3 (Category 1) Desktop Review for a Public Automotive Motion Control Technology Manufacturer
Challenge
A leading automotive motion control technology manufacturer engaged FSI to conduct an assurance readiness assessment of its 2025 scope 1, 2, and 3 (Category 1) GHG emissions inventory. With a global manufacturing footprint and growing pressure from regulators, the company needed to ensure its emissions data would withstand future attestation requirements. It sought a site-by-site analysis to identify gaps and errors across its inventory before publishing its sustainability report, and to understand exactly what needed to be strengthened to achieve full alignment with GHG Protocol standards.
Solution
FSI performed a comprehensive desktop review in reflective of ISO 14064-3 standards, evaluating five critical areas of the company's GHG inventory: organizational and operational boundaries, data quality, emissions factors, internal controls, and quantification methodology. The review uncovered material errors in the company's scope 3, Category 1 calculations, necessitating a restatement of both its 2024 and 2025 figures. FSI also identified and helped remediate errors within the scope 1 and 2 data, ensuring the inventory was accurate and defensible ahead of the company's late spring 2026 sustainability report publication.
Impact
FSI continues to support the company across several workstreams, including methodological development, stakeholder training, a scope 3 relevancy assessment, and broader scope 3 advisory services. With a more rigorous and reliable emissions inventory in place, the company is better positioned to meet the disclosure expectations of customers, investors, and regulators, while reinforcing its standing as an environmentally responsible manufacturer in the automotive industry.
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