Climate accounting of organizations
We offer the preparation of carbon footprint analyses according to the international standards of the GHG Protocol and the more comprehensive ISO 14064. We would be happy to inform you about the differences.
CSRD-compliant carbon accounting
International standards for accounting for your CO2 emissions
We create a carbon footprint according to the GHG Protocol for the production of CSRD-compliant reports according to the European Sustainability Reporting Standard (ESRS).
We rely on internationally recognized standards that not only evaluate COâ‚‚ emissions but also consider all greenhouse gases. These include the Greenhouse Gas Protocol (GHG Protocol) and the ISO 14064 standard, which is based on and builds upon it. A carbon footprint analysis based on these standards is subdivided into three categories, known as scopes. These scopes are based on the location where emissions originate.
- Scope 1: An activity of the organization leads to direct emissions at its own location.
- Scope 2: An activity of the organization leads to indirect emissions at its own location.
- Scope 3: An activity upstream or downstream of the organization leads to indirect emissions at the organization's own site. For manufacturing companies, this focuses particularly on emissions from the product life cycle (from cradle to grave – caused by suppliers, product use, and disposal processes).
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The following section provides a complete overview of all scopes and their subcategories .
Systematics of climate accounting according to the GHG Protocol
Scope 3 - upstream
All climate-relevant
Emissions from upstream activities of the company itself,
e.g. caused by purchased materials within the supply chain
Scope 2 - upstream
All climate-relevant
Emissions caused by purchased energy such as electricity/heat/cooling, which is generated by a third-party company.
Scope 1 - Company
All climate-relevant
Emissions generated directly at the organization's locations by its own activities
Scope 3 - downstream
All climate-relevant
Emissions caused by the company itself
downstream activities, e.g. through use and disposal
sold products
Project scope
Implementing a carbon footprint for your organization
A single project can cover various needs:
- Development of an initial climate balance
- Expansion of an existing climate balance sheet to include further scopes or individual subcategories (usually with a focus on Scope 3)
- Integration of new data sources to improve data quality and obtain reliable results
- Restructuring of a climate balance sheet
The same basic principle applies to ecological or climate accounting as to a trade balance:
How do I present myself to the outside world, and what happens if I don't collect my data properly and results need to be corrected?
Such questions can be answered by clearly defining the objective:
Am I legally obligated under the CSRD directive?
Does a client require the figures for their reports?
- Am I preparing for an upcoming reporting obligation?
- Do I want to optimize my products from an ecological perspective?
Whatever the motivation behind it and how the decision for or against a professional solution is made: Anyone who approaches the topic seriously from the outset will ultimately save time and money, potentially avoid reputational risks, and, depending on the market and target group, be able to unlock important competitive advantages.
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