Strengthening GHG Reporting Credibility with PlanetWise

PlanetWise Pte Ltd conducted the Scope 1 and Scope 2 GHG emissions verification for GoodPack IBC Singapore Pte Ltd for the 2025 reporting year, in accordance with ISO 14064-3:2019. The engagement focused on evaluating the company's organisational boundaries using the operational control approach outlined in Chapter 3 of the GHG Protocol Corporate Standard.

The assessment provided a structured basis for determining which locations should be included in the company's GHG inventory, supporting consistent and transparent emissions reporting across its international operations.

GoodPack IBC Singapore Pte Ltd maintained 35 locations in its corporate information system. PlanetWise evaluated each location against the operational control test to determine whether the company had the authority to introduce and implement its own operating policies.

The assessment identified nine locations within the organisational boundary and 26 locations outside the boundary. The included locations comprised depots and offices across Singapore, India, Thailand, the Netherlands, the United States and Saudi Arabia. Locations such as virtual offices, registered addresses, home-working arrangements and certain leased premises were excluded where GoodPack could not implement its own operating policies.

This location-by-location assessment helped establish a clear and consistent organisational boundary for Scope 1 and Scope 2 GHG reporting.

Through the verification engagement, PlanetWise applied recognised GHG accounting principles and the requirements of ISO 14064-3:2019 to evaluate the company's emissions reporting within the agreed scope.

The engagement focused on:

• Organisational boundary assessment: Evaluating all 35 locations against the operational control test.
• GHG accounting alignment: Applying the GHG Protocol Corporate Standard to support appropriate organisational boundary determination.
• Scope 1 and Scope 2 verification: Evaluating the company's reported direct and indirect energy-related emissions within the defined verification scope.
• Reporting transparency: Supporting a consistent and traceable basis for corporate GHG emissions reporting.

For organisations operating across multiple geographies, establishing appropriate organisational boundaries is a critical step in developing a reliable GHG inventory. PlanetWise's engagement with GoodPack demonstrates the importance of combining recognised standards with a systematic assessment of operational control to support credible corporate emissions reporting.

By helping organisations strengthen their GHG accounting and verification processes, PlanetWise supports greater transparency, accountability and confidence in sustainability performance disclosures.