Your Company might be like this; a myriad of different financial information across many systems, which makes analysing the overall financial performance very difficult. Often different business units may be using different accounting systems.
As per Article 1, once you receive energy and electricity consumption data back from your business units, the onerous task will be on you to deliver some value-adding analysis.
As discussed, the differing operations across your Company by business unit will perceive a consolidated carbon reporting model as a challenge. Hence it is up to you as the carbon model builder or reporting manager, to implement some uniform reporting discipline into the overall process.