Corporate Carbon Footprint for industrial companies made easy

The corporate carbon footprint (CCF) is a key indicator for supplier portals and rankings/ratings. OEMs are increasingly demanding transparent and measurable sustainability data in order to reduce the environmental impact along the value chain. It is also crucial in assessment models such as those of EcoVadis or the CDP, as these take climate performance into account as an important criterion.

• Employees: Collect and submit data on emissions, energy consumption and sustainability metrics from business units or suppliers to ensure the data basis for reports.
• Sustainability managers: Manage the carbon accounting process, analyze data, ensure target achievement and prepare reports. In the case of complex structures, regional managers support decentralized reporting.
• Auditors: Check data for accuracy and compliance with reporting standards. Thanks to audit trails and transparent emissions statements, they provide reliable validation of carbon accounting.
• Management: Uses the analyses to gain insight into sustainability performance, make strategic decisions, set targets and link initiatives to the corporate strategy.

• Market-based emissions: Take into account the specific electricity mix from contractual agreements, e.g. through the purchase of green electricity.
• Location-based emissions: Reflect the average electricity mix of a geographical area, independent of contracts.
• Relevance: Differentiation provides a more realistic picture of the emissions balance and avoids double accounting. It is prescribed in guidelines such as the CSRD and underlines the importance of market- and location-based perspectives.

The following is an excerpt from the available databases:

• DBEIS: UK-based database, provides emission factors for calculating the carbon footprint (CCF) and covers various activities.
• AIB (Association of Issuing Bodies): Contains specific emission factors for electricity and energy generation in Europe.
• BAFA: German database focusing on CCF emission factors, especially for fossil fuels and energy use.
• IDEMAT: Collection of LCI data (life cycle analysis), developed by the Sustainable Impact Metrics Foundation (TU Delft). Ideal for product life cycle analyses.
• Ökobaudat: German database for building products and processes with detailed emission factors, often used for sustainable building.
• GLEC: Global database, specifically for logistics emissions, managed by the Smart Freight Center. Supports companies in the precise calculation of transportation emissions.
• Exiobase PxP: Detailed multi-regional database, estimates emissions and resource use for industries and countries worldwide.
• EPDs (Environmental Product Declarations): Product-related life cycle assessments created by companies for their products. Useful for specific product analyses.
• Mobitool: Swiss database, offers emission factors for different types of passenger transportation, ideal for mobility analyses.
• Tanso: Internally generated emission factors combined from official external sources to provide comprehensive and customizable calculations.

• Financial figure-based method: The emissions generated per monetary unit spent on a specific activity are calculated.
• Industry average method: Emissions per unit of consumption of a specific activity. Factors from emission factor databases are used to quantify the average emissions of an activity.
• Supplier-specific method: Emissions per unit of consumption of a specific activity where the emissions data come directly from the supplier (so-called primary data).

GHG protocol: A globally recognized standard for recording and reporting greenhouse gas emissions.
ISO 14064: Focuses on quantifiable, auditable reporting at company level.
ISO 14067: Refers specifically to the greenhouse gas balance of products.
CDP: Platform for disclosing environmental information such as emissions and climate risks.
GRI: Standards for comprehensive sustainability reporting, including environmental, social and governance issues.

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Scope 3 emissions account for around 90% of a corporate carbon footprint, but the data is often difficult to access. Its collection requires close cooperation with suppliers, and complex calculation methods lead to uncertainties in accuracy.