In this practical guide, Austin Hansell, Toitū's Product & Experience Manager, shares clear, actionable advice to help you improve your carbon emissions report. In just a few minutes, you’ll gain the confidence to complete it with more clarity, accuracy, and audit-ready detail.
Toitū Climate Impact Certification programme members will be familiar with the Emissions Inventory and Management Report, often known as the IMR. This report forms part of your annual requirements, providing the commentary that sits alongside your quantified Greenhouse Gas inventory (GHG inventory) and your performance.
If you’ve completed an IMR before, you’ll know that some sections can feel more challenging than others — particularly when deciding what level of detail to include, or where updates are needed following an audit finding.
To help with this, we’ve recently made a series of updates to the instructions within the IMR questionnaire in emanage. The structure of the report and the questions themselves haven’t changed — but you’ll now see clearer, more consistent guidance as you work through each section.
These updates are designed to help you better understand what’s being asked and provide the right level of detail. The instructions also indicate where your answers will appear in the IMR, helping both during drafting and finalising after your audit day.
Tips for completing your IMR
Here are a seven practical tips to help you complete your IMR more confidently this year:
- Use the “autopopulate from last year” function
After your first year, this option (available at the top of each section) pulls through your previous responses. We recommend reviewing and updating them to ensure they remain accurate and complete, but it can save significant time. Some questions relate specifically to the current period and should still be answered fresh each year. As a tip, use this feature rather than copying from a previous IMR document to avoid duplicating template text. - Each question plays a role
Unless a question is marked as optional or does not apply to your organisation, it should be completed. Some questions meet ISO 14064-1 requirements, some meet Toitū programme requirements, and others help ensure the report reads clearly and consistently. - Focus on clarity over length
Concise, clearly structured answers are often more effective than long explanations. Aim to explain what you do and why it matters in a way that someone unfamiliar with your organisation — or an auditor — can easily understand. - Be explicit about boundaries and assumptions
Organisational boundaries, exclusions, and data assumptions are common sources of audit findings. Where something is included or excluded — or assumptions are made — state this clearly and explain your reasoning. - Keep answers aligned with your inventory data
Your IMR should reflect the data and decisions in your GHG inventory. If figures or methods change during the process, ensure any related narrative sections are updated to remain consistent. - Avoid “not applicable” without explanation
If something genuinely doesn’t apply, state this clearly and briefly explain why, rather than leaving sections blank or omitting them. - Think about the reader
Your IMR may be reviewed by auditors, stakeholders, and sometimes external audiences. Writing with clarity and sufficient context helps ensure your report is both credible and easy to understand.
What’s been updated?
The updated instructions aim to make it clearer:
- what each question is asking for,
- how it fits into the final IMR,
- and the type of response expected.
You may notice that instructions are now shorter, more consistent, and focused on helping you provide the right information without unnecessary detail.
If you have any questions as you work through your IMR, our team is here to help — feel free to reach out to Customer Service Team at support@toitu.co.nz, or call 0800 366 275 (option 2) at any time.
The Assess and Transition Guides, available on the Client Knowledge Hub, also have guidance to support you in building your annual report.