Companies must develop greenhouse gas (GHG) emission inventories in order to respond to climate change and to mitigate their GHG emissions. The practice of GHG inventory is unusual in Brazilian electricity distributors. This study aims to build the GHG inventory of the Beta Company, taking the Alfa Company as a reference and discuss the contribution that the Alfa Company can provide. The results show that the purchase of energy to be distributed to end users responds to the highest amount of GHG emissions, followed by electricity losses. The GHG inventory of Beta Company has been customised for an electricity distribution company and it can help the company to develop GHG reduction strategies, through the identification of opportunities for improvements in operational efficiency. In addition, it is also a reference for other companies in the electrical sector to prepare their inventories and include more categories, in addition to Scopes 1 and 2.