
Raymond Cheung
Advisor & Lead Trainer
Over twenty years in actuarial science and risk management, working across ESG, sustainability and ESG investment.
Actuarial science · Risk management · ESG and sustainability
View Raymond Cheung’s profile// Carbon & Climate
Build a greenhouse gas inventory that can be reproduced, audited and improved year after year.
A complete organisational inventory with defined boundaries, documented sources, quality controls and a base year you can report against consistently.
// Context
A greenhouse gas inventory is not a one-off calculation. It is a reporting asset that has to be produced again every year, on a comparable basis, often by different people than those who built it.
Inventories that were assembled quickly tend to fail on their second cycle. The spreadsheet is undocumented, the person who built it has moved on, the boundary has changed because the business acquired a site, and last year's figure can no longer be explained.
Building the inventory as a repeatable process -- with defined ownership, documented method and a recalculation policy -- costs more in the first year and considerably less in every year after it.
// The engagement
// Deliverables
// Fit
// Why CER
CER works from Singapore with organisations across Asia, which matters for this service because requirements arriving from European regulators, regional supervisors and local listing rules do not align neatly.
Engagements run through to implementation: the data collection process, the documentation, the controls and the internal handover, so that the second cycle is cheaper than the first and can be run without us.
Where an organisation would be better served by building the capability internally, CER Academy delivers the same technical material as training.
Meet the people behind the work// Our people

Advisor & Lead Trainer
Over twenty years in actuarial science and risk management, working across ESG, sustainability and ESG investment.
Actuarial science · Risk management · ESG and sustainability
View Raymond Cheung’s profile// Questions
It is the written procedure for producing the inventory: who collects each data input, from which system, on what timetable, how it is checked, and how the result is reviewed. It is the document that lets a different person produce the same result next year.
A base year should be a period with reasonably complete data that is representative of normal operations. It also needs a recalculation policy, so that acquisitions, disposals or methodology changes are handled consistently rather than quietly resetting the baseline.
Usually. We review what exists, identify where the methodology or traceability breaks down, and rebuild those parts rather than discarding work that is sound.
Yes. An inventory covers the greenhouse gases relevant to your operations, converted to carbon dioxide equivalent using documented global warming potentials. Refrigerant losses in particular are commonly missed and can be material.
// Related
A defensible greenhouse gas number, built on a documented boundary, traceable data and a methodology that stays consistent between reporting years.
Carbon Accounting: Explore this serviceComplete Scope 1 and 2 measurement, and a Scope 3 programme that starts with screening and prioritisation rather than attempting fifteen categories at once.
Scope 1, 2 & 3 Emissions: Explore this servicePreparation against ISO 14064-1, structured so the resulting GHG assertion can be taken to a verification body without rework.
ISO 14064 Advisory: Explore this serviceA pre-assurance review of data, evidence and controls against what a provider will test, with the gaps closed before the engagement begins.
Assurance Readiness: Explore this service// Sectors
Carbon measurement, Scope 3, supply-chain requirements and sustainable procurement.
Manufacturing & Supply Chain: View sector expertiseTell us where you are now and what you are being asked for. We will tell you what closing that gap actually involves.
Building this capability internally instead? CER Academy delivers the same technical material as training.
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