Explaining pallet emissions numbers to an auditor
Expect questions on activity data, weight basis, factor choice and version, boundary, and whether avoided emissions were netted. Answer each with a document: receipts, a weighing record, the WARM or Hub exhibit, a site list, and a statement that avoided emissions are reported separately.
Likely questions
| Question | Answer with |
|---|---|
| Where do the pallet counts come from? | Receipts, pickup records, receiving logs |
| How did you convert counts to tons? | Sample weighing, or FPL-RP-707 Table 2 with the design named |
| Why these factors? | EPA Hub 2025 Table 9 for the inventory; WARM v16 Exhibit 12-3 for avoided emissions |
| Why does recycling show zero in the inventory? | Table 9 lists NA for recycled dimensional lumber |
| Are avoided emissions in the inventory? | No; GHG Protocol Scope 3 Standard, Box 5.6 |
| Are pooled pallets in your waste? | No; returned to owner, with collection records |
Keep a method note
One page, kept with the figures, stating sources, versions and assumptions. The Pallet Fate Report's PDF export carries this information and its methodology page is public.
When factors change
If EPA publishes a new Hub year or WARM version, state whether you restated prior years. We log changes on changes.
Sources
- GHG Emission Factors Hub 2025, Table 9 (Scope 3 Category 5 and Category 12) U.S. EPA Center for Corporate Climate Leadership. Accessed October 27, 2026. The 2025 Hub is the latest listed on the Hub page on the access date.
- Documentation for Greenhouse Gas Emission and Energy Factors Used in WARM, Version 16: Construction Materials Chapters, ch. 12 Wood Products (EPA-530-R-23-020) U.S. EPA. Accessed October 27, 2026. Exhibits 12-3 (p. 12-3), 12-9, 12-13, 12-15 and 12-16 (p. 12-10).
- Corporate Value Chain (Scope 3) Accounting and Reporting Standard GHG Protocol (WRI/WBCSD). Accessed October 27, 2026. Box 5.6 and section 9.5 on avoided emissions; section 5.5 category descriptions.
- Cradle-to-grave life-cycle assessment of wooden pallet production in the United States (Res. Pap. FPL-RP-707) USDA Forest Service, Forest Products Laboratory (Alanya-Rosenbaum and Bergman, 2020). Accessed October 27, 2026. Table 2 (p. 8): average weights of 48×40 in. designs.