Emissions calculation and carbon footprint –
The basis for measuring a company's climate impact
Emissions accounting is a key part of a company's sustainability work and climate strategy. It helps determine how much greenhouse gas emissions a company's operations cause – in other words, what its carbon footprint is. The carbon footprint describes a company's overall impact on climate change and serves as a starting point for reducing emissions, offsetting and responsible decision-making.
Well-executed emissions accounting is not just reporting – it is a concrete step towards climate-responsible business.
What does emission calculation include?
Emissions accounting is based on international standards such as the GHG Protocol and ISO 14064, and is divided into three main categories:
Scope 1 – Direct emissions
Emissions resulting from the company's own operations, such as the use of fuels in production or in vehicles.Scope 2 – Indirect emissions from energy use
Emissions from the production of electricity, heat and cooling that the company purchases from outside sources.Scope 3 – Other indirect emissions
The broadest and often most significant area, covering, among other things, supply chain, travel, waste, product lifecycle and logistics.
Why is emissions accounting important?
Strategic control: Emissions data helps identify the largest emission sources and direct resources effectively.
Reporting obligations: The CSRD Directive and other regulatory frameworks require accurate reporting of emissions data.
Responsibility communication: Transparent emissions accounting increases stakeholder trust and supports brand building.
Green financing: Many financiers require emissions calculations as part of sustainable financing applications.
Compensation and climate targets: Based on the calculation, emission reduction targets can be set and compensation measures can be implemented.
How is emissions calculation carried out?
Emissions accounting starts with data collection: energy consumption, travel, procurement, waste and other activities are analyzed. The data is converted into emissions using reliable emission factor tables. The end result is total emissions, which can be presented on an annual, functional or product-specific basis.