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Greenhouse Gas Accounting: 
Measure and manage emissions with confidence.

Reliably accounting for Scope 1–3 – as the foundation for targets, measures, and reporting.

Decarbonisation is the next major transformation: by 2050, Europe will be climate-neutral, and business partners, clients, and regulations such as the Corporate Sustainability Reporting Directive (CSRD) require robust emissions data. The Corporate Carbon Footprint (CCF) measures the climate impact of your activities and creates the transparency demanded by regulators and stakeholders alike.

At the same time, GHG accounting presents companies with complex challenges: varying standards such as the GHG Protocol, ISO 14064, ESRS, or the Science Based Targets initiative (SBTi), unclear system boundaries, fragmented data, limited internal resources, and operational complexity. Developing existing CCFs further – for example when integrating primary data, managing structural changes such as acquisitions and divestments, or transitioning to ESG software solutions – also requires experience and a clear methodology.

We guide you through the entire process: from defining system boundaries and collecting data to calculating Scope 1–3 emissions and supporting external audits. We offer a personal, technically sound, and hands-on collaboration. Because only what is reliably measured can be effectively managed. A well-structured Carbon Footprint creates the foundation for targets, measures, and regulatory reporting.

 

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Why you should act now

A robust Carbon Footprint is far more than a reporting tool today. It creates transparency on emissions, enables informed decisions, and supports companies in meeting regulatory requirements with confidence.

Your benefits at a glance:

  • Transparency & Compliance: You fulfil your reporting obligations under CSRD or VSME, produce audit-ready results, and communicate them credibly to investors and clients.
  • Steering & Decision-Making: A reliable GHG balance identifies emissions hotspots and provides the basis for investment decisions, prioritisation of measures, and structured supplier management.
  • Operational Improvement & Innovation: GHG accounting creates transparency on energy consumption and processes, uncovers savings potential, and drives efficiency as well as product-related innovation.
  • Strategic Targets & Performance: A reliable Carbon Footprint enables ambitious reduction targets – for example in line with the SBTi – the derivation of relevant KPIs (e.g. tCO₂e/€ revenue), and integration into your management reporting.

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Our approach: Implementing the corporate carbon footprint with methodological rigor and audit readiness 

Whether you are creating your first CCF, having your existing balance reviewed, or planning a further development: we guide you step by step.

From structuring your data management to the strategic use of your GHG balance for decarbonisation, we combine methodological depth with pragmatic implementation.

GHG accounting in excel

Using long-established Excel tools, we account for Scope 1–3 emissions. Flexibly adaptable to your requirements and ideal for getting started with GHG accounting. The Excel tools can be reused free of charge in subsequent years for independent calculations.

Support with software selection

As an independent advisor with a comprehensive market overview, we support you in selecting suitable ESG software based on your requirements.

GHG accounting in ESG software

We calculate your CCF using software from our partner network, or support you in implementing a solution you have already selected.

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Your long-term value: What you stand to gain

Empowerment and flexibility

We work closely with your team, develop tailored solutions, and respond flexibly to new requirements. We see ourselves as a partner at eye level and, where desired, also enable you to carry out the accounting independently.

Quality and experience

For over 15 years, we have focused consistently on climate and ESG topics. We calculate emissions consistently and in an audit-ready manner in accordance with recognised standards such as the GHG Protocol or ESRS, support target-setting under the SBTi, and provide expert guidance through external audits by auditors.

Independence and scalability

From tried-and-tested Excel solutions and structured tool selection processes to support within selected software solutions – we assist you with a clear view of what is feasible. As an independent advisor, we guide you through the selection of ESG software based on your specific requirements.

Agriculture, Food & Textiles – Creating Climate-Resilient Supply Chains

Agriculture and forestry are at the heart of the climate challenge: they are significant contributors to greenhouse gas emissions and, at the same time, key players in carbon storage. We work with companies in the agricultural, food, and textile industries to develop effective climate strategies based on precise accounting. From product carbon footprints to regenerative production systems, we create data transparency and strategic solutions for sustainable, climate-resilient supply chains in these critical sectors.

The most important terms
at a glance.

What exactly do the terms on this page mean in detail? To give you an even deeper insight into the topic, we have summarized and explained the most important terms once again.

Greenhouse gas accounting

Greenhouse gas accounting (also CO2-balance) is an important tool, to measure and control the amount of greenhouse gas emissions caused by an organization, product or service. The emissions are divided into different scopes, each of which covers different sources of greenhouse gases. Drawing up a greenhouse gas balance sheet enables companies and organizations to understand their emissions and take measures to reduce them in order to minimize their ecological footprint. Greenhouse gas accounting is therefore an important part of measures to combat climate change.

The Corporate Carbon Footprint (CCF)

The corporate carbon footprint (CCF) describes greenhouse gas accounting at company level. This is the amount of greenhouse gas emissions that a company generates during its entire operating cycle. This includes both direct and indirect emissions that may result from the production of goods and services, the operation of plants and facilities, the transportation of goods, the procurement of raw materials, the disposal of waste and other business activities.

Measuring the corporate carbon footprint can help companies assess their environmental impact and identify opportunities to reduce emissions. Reducing the CCF can cut costs, improve energy efficiency and environmental performance and strengthen the corporate image.

Calculating the CCF is often complex and requires detailed data on the company's business processes and emission sources. There are various benchmarks and methods for measuring CCF, such as the Greenhouse Gas Protocol and ISO 14064-1.

A company can also communicate its efforts to reduce its CCF and thus provide transparency regarding its environmental performance. By measuring and reducing their corporate carbon footprint, companies can make an important contribution to climate protection and promote sustainable business practices.

The Greenhouse Gas Protocol (GHG protocol)

The GHG Protocol is a joint initiative of the World Business Council for Sustainable Development (WBCSD) and the World Resource Institute (WRI), which establishes voluntary methodological standards for greenhouse gas accounting and reporting. The guideline documents of the GHG Protocol are internationally recognized standards for the voluntary recording of GHG emissions by companies and organizations. They represent the methodological basis for preparing a GHG accounting. The GHG Protocol has introduced the categorization of GHG emissions into three "scopes" (see separate definitions).

Overall, the GHG Protocol has helped to draw attention to the importance of GHG emissions and climate change and to emphasize the need to recognize emissions reductions as an essential part of business strategy.

The three scopes

The three scopes are emission categories, used in greenhouse gas accounting at company level can be used, to classify different sources of emissions.

  • Scope 1: This is direct emissions from sources, that are located within the organizational boundaries of a company. These include, for example, emissions from combustion processes for heating buildings or from the operation of vehicles.
  • Scope 2: This is indirect emissions, that arise outside the company, but are caused by the company's energy consumption. These emissions are generated for example from the purchase of electricity, steam, district heating or cooling.
  • Scope 3: This is indirect emissions from sources, that are not directly controlled by companies, but through their supplier side, customers and other external sources. These include, for example, emissions from the extraction and processing of raw materials, the transportation of goods and services, and the use of sold products.

 

The classification into Scope 1, 2 and 3 enables companies to identify their emission sources more precisely and understand where they need to start in order to reduce their greenhouse gas emissions.

Kreishintergrund

Ready for reliable GHG accounting? Let's assess together where you stand today – and how you can make your emissions transparent, audit-ready, and strategically actionable.


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Christian Kubis Kreishintergrund
Your contact person
Christian Kubis
Director
T

+49 (157) 80 61 54 85

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