Corporate carbon footprint – Scope 1, 2 and 3 (GHG Protocol)

The request can mean one of several analyses. It can be the carbon footprint of your organisation, most often Scopes 1 and 2. It can be the footprint of a product, for example from cradle to gate. It can also be an emissions intensity figure, for example per euro of revenue or per unit of product. Before you reply, ask your customer what information they need. This avoids misunderstandings.

To make results reliable and comparable, companies use recognised methods: the GHG Protocol, ISO 14064-1 for organisations and ISO 14067 for products. These standards say which emissions to include, how to collect data and how to present the results. Your report is then useful inside your company and for your partners.

It varies. Some companies calculate it every year because they track climate targets or prepare sustainability reports. Others update it every few years, if customers or the law do not ask for more. Many also update it after a big change, such as a new investment or a new business model.

It depends on your company and on the purpose. A smaller company that wants to know its direct and energy emissions often calculates only Scopes 1 and 2. Companies that prepare sustainability reports or want to see their impact across the value chain should add Scope 3. You often do not calculate all Scope 3 categories, only the most important ones. For example, purchased materials, transport or waste.

It depends on the sector. For manufacturers, the largest shares usually come from three areas. The first is purchased goods and services (category 1). The second is transport and distribution (categories 4 and 9). The third is the processing and use of sold products (categories 10 and 11). We start every project with a screening of all categories. It shows which areas to calculate in detail and to report in the future.

For most companies, no law requires it. Companies that report under the CSRD need limited assurance of their sustainability statement, and this includes GHG emissions. Other companies verify their footprint when a customer or an investor asks for it, or when the data goes into a public report. Verification makes your result more credible.

No. Anyone who knows the method, for example the GHG Protocol, can prepare a carbon footprint report. A simple spreadsheet can be enough. A dedicated tool helps you work faster and avoid mistakes. For a detailed analysis, you may need special software or a specialist. In every case, the report must be reliable, accurate and based on current data.

Yes. Your electricity supplier changes your Scope 2 emissions under the market-based method. If you buy electricity from renewable sources, such as wind, sun or water, with guarantees of origin, your market-based emissions go down. You also support a higher share of renewable energy.

The GHG Protocol Corporate Standard is the most widely used standard for company emissions. It splits emissions into Scopes 1, 2 and 3. ISO 14064-1 is an international standard with a similar method. Certification bodies and formal verification under ISO 14064-3 refer to it more often. We calculate so that one data set meets both standards. Your report then works for ESRS E1 under the CSRD, for bank questionnaires and for independent verification. Read more about the alignment of ISO and the GHG Protocol and the new Scope 2 rules.

Yes. Emissions data calculated under the GHG Protocol or ISO 14064-1 is the basis for climate disclosures under ESRS E1 (CSRD). The same data answers bank credit questionnaires and the environment sections of EcoVadis and CDP. We prepare the report in a format you can use for all of these, with no need to calculate again.

The CSRD sets a direct duty for large EU companies. Since the Omnibus changes (Directive (EU) 2026/470), it covers companies with more than 1,000 employees and more than EUR 450 million net turnover. Their climate data follows ESRS E1. In practice, many more companies calculate it. Suppliers whose larger customers ask for Scope 3 data do it. So do companies in tenders with an emissions criterion. Companies that need financing do it too, because banks check climate risk.

Time and cost depend mainly on the scope (Scopes 1 and 2, or Scopes 1 to 3) and on the number of sites. They also depend on the quality of your data. A first footprint takes longer than an update. Scopes 1 and 2 are the fastest. A full Scope 3 with a large supply chain needs more time to collect data. We agree the price and the schedule with you after a first call.