{"id":9777,"date":"2026-03-18T13:39:44","date_gmt":"2026-03-18T11:39:44","guid":{"rendered":"https:\/\/csr-tools.com\/knowledge\/carbon-accounting\/"},"modified":"2026-03-30T11:55:30","modified_gmt":"2026-03-30T09:55:30","slug":"carbon-accounting","status":"publish","type":"page","link":"https:\/\/csr-tools.eu\/en\/knowledge\/carbon-accounting\/","title":{"rendered":"Carbon Accounting"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"9777\" class=\"elementor elementor-9777 elementor-9625\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-40251bf e-flex e-con-boxed e-con e-parent\" data-id=\"40251bf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3130b82 e-con-full e-flex e-con e-child\" data-id=\"3130b82\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-fed04fa e-con-full e-flex e-con e-child\" data-id=\"fed04fa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6086ff5 elementor-widget elementor-widget-heading\" data-id=\"6086ff5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Scope 1\u20133 Carbon Accounting: Short and Compact <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f877de7 e-grid e-con-boxed e-con e-child\" data-id=\"f877de7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f828922 elementor-widget elementor-widget-text-editor\" data-id=\"f828922\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>As part of the <a href=\"https:\/\/csr-tools.com\/en\/csrd\/\" target=\"_blank\" rel=\"noopener\">CSRD<\/a> (<a href=\"https:\/\/csr-tools.com\/en\/esrs\/\" target=\"_blank\" rel=\"noopener\">ESRS<\/a> E1) and the VSME, companies are required to calculate and publish their carbon footprint. Other standards, such as the Global Reporting Initiative (<a href=\"https:\/\/www.globalreporting.org\" target=\"_blank\" rel=\"noopener\">GRI<\/a>) and the International Sustainability Standards Board (<a href=\"https:\/\/www.ifrs.org\/groups\/international-sustainability-standards-board\/\" target=\"_blank\" rel=\"noopener\">ISSB<\/a>), also require a carbon footprint. <\/p><p>The balance sheet is calculated by recording direct (Scope 1) and indirect (Scope 2 &amp; 3) emissions, measured in CO\u2082 equivalents, along the value chain.<\/p><p>A credible and valid methodology for the calculation is indispensable. Both <strong>ISO 14064<\/strong> and the <strong>GHG Protocol<\/strong> serve as a suitable and recognized framework for quantification.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2efb837 elementor-widget elementor-widget-image\" data-id=\"2efb837\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"553\" src=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/Co2Accounting-1024x553.jpg\" class=\"attachment-large size-large wp-image-9628\" alt=\"Co2 Bilanzen Datenanalyse Reduktionspfad\" srcset=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/Co2Accounting-1024x553.jpg 1024w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Co2Accounting-300x162.jpg 300w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Co2Accounting-768x415.jpg 768w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Co2Accounting-1536x830.jpg 1536w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Co2Accounting-2048x1106.jpg 2048w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Co2Accounting-600x324.jpg 600w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">Emissionsbilanzierung<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f4baefc e-flex e-con-boxed e-con e-parent\" data-id=\"f4baefc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-b3199d2 e-con-full e-flex e-con e-child\" data-id=\"b3199d2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;shape_divider_top&quot;:&quot;zigzag&quot;}\">\n\t\t\t\t<div class=\"elementor-shape elementor-shape-top\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1800 5.8\" preserveAspectRatio=\"none\">\n  <path class=\"elementor-shape-fill\" d=\"M5.4.4l5.4 5.3L16.5.4l5.4 5.3L27.5.4 33 5.7 38.6.4l5.5 5.4h.1L49.9.4l5.4 5.3L60.9.4l5.5 5.3L72 .4l5.5 5.3L83.1.4l5.4 5.3L94.1.4l5.5 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.4 5.3L161 .4l5.4 5.3L172 .4l5.5 5.3 5.6-5.3 5.4 5.3 5.7-5.3 5.4 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.5 5.3L261 .4l5.4 5.3L272 .4l5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.1l5.7-5.4 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.7-5.3 5.4 5.4h.2l5.6-5.4 5.5 5.3L361 .4l5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.1l5.7-5.4 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 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5.7-5.3 5.4 5.3 5.6-5.3 5.5 5.4V0H-.2v5.8z\"\/>\n<\/svg>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-060a9d6 elementor-widget elementor-widget-heading\" data-id=\"060a9d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Helpful tools for your carbon footprint and sustainability strategy<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8350712 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"8350712\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-05fcd8b elementor-arrows-position-inside elementor-widget elementor-widget-n-carousel\" data-id=\"05fcd8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;carousel_items&quot;:[{&quot;slide_title&quot;:&quot;Slide #1&quot;,&quot;_id&quot;:&quot;9bcf0b0&quot;},{&quot;slide_title&quot;:&quot;Slide #2&quot;,&quot;_id&quot;:&quot;962623e&quot;},{&quot;slide_title&quot;:&quot;Slide #3&quot;,&quot;_id&quot;:&quot;4062709&quot;}],&quot;slides_to_show_tablet&quot;:&quot;2&quot;,&quot;slides_to_show_mobile&quot;:&quot;1&quot;,&quot;speed&quot;:500,&quot;arrows&quot;:&quot;yes&quot;,&quot;image_spacing_custom&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-carousel.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-carousel swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Carousel\" dir=\"ltr\">\n\t\t\t<div class=\"swiper-wrapper\" aria-live=\"polite\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"1\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"1 of 3\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0e514c4 e-flex e-con-boxed e-con e-child\" data-id=\"0e514c4\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cbebaa3 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"cbebaa3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-laptop\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-95652f4 elementor-widget elementor-widget-heading\" data-id=\"95652f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Materiality Master \nDMA Software <\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e8129ac elementor-widget elementor-widget-text-editor\" data-id=\"e8129ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The best software solution for conducting the Double Materiality Assessment with AI support.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba5f7e7 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"ba5f7e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/materialitymaster.com\/de\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">To the offer<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"2\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"2 of 3\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f349715 e-flex e-con-boxed e-con e-child\" data-id=\"f349715\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e1906be elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"e1906be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-419099d elementor-widget elementor-widget-heading\" data-id=\"419099d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Free Excel Template for the Materiality Assessment of Scope 3 Categories<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6cd61d3 elementor-widget elementor-widget-text-editor\" data-id=\"6cd61d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>This Materiality Assessment template makes it easier for you to carry out and document your materiality assessment of the Scope 3 categories.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f75647a elementor-align-center elementor-widget elementor-widget-button\" data-id=\"f75647a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/csr-tools.lemonsqueezy.com\/checkout\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">To the offer<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"3\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"3 of 3\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-245dac8 e-flex e-con-boxed e-con e-child\" data-id=\"245dac8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e2a113d elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"e2a113d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chalkboard-teacher\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7447c64 elementor-widget elementor-widget-heading\" data-id=\"7447c64\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Scope 3 Workshop<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bfea69c elementor-widget elementor-widget-text-editor\" data-id=\"bfea69c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Practical 3-hour workshop on performing Scope 3 calculations. Physical or digital. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-23a877d elementor-align-center elementor-widget elementor-widget-button\" data-id=\"23a877d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/csr-tools.com\/en\/ghg-protocol-scope-3-workshop\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">To the offer<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" 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5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.1l5.7-5.4 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.7-5.3 5.4 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.1l5.6-5.4 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.7-5.3 5.4 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.1l5.7-5.4 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.1l5.6-5.4 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.7-5.3 5.4 5.3 5.6-5.3 5.5 5.4V0H-.2v5.8z\"\/>\n<\/svg>\n\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-086f171 e-con-full e-flex e-con e-child\" data-id=\"086f171\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6370953 elementor-widget elementor-widget-table-of-contents\" data-id=\"6370953\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h2&quot;],&quot;exclude_headings_by_selector&quot;:[],&quot;marker_view&quot;:&quot;bullets&quot;,&quot;icon&quot;:{&quot;value&quot;:&quot;&quot;,&quot;library&quot;:&quot;&quot;},&quot;no_headings_message&quot;:&quot;No headings were found on this page.&quot;,&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_anchor_link_offset&quot;:60,&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_offset&quot;:0,&quot;sticky_effects_offset&quot;:0}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\tCarbon Accounting Knowledge\t\t\t<\/h4>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__6370953\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<i class=\"elementor-toc__spinner eicon-animation-spin eicon-loading\" aria-hidden=\"true\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e864f3b e-con-full e-flex e-con e-child\" data-id=\"e864f3b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3a8665d elementor-widget elementor-widget-heading\" data-id=\"3a8665d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">1. What is a carbon footprint?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a394c52 elementor-widget elementor-widget-text-editor\" data-id=\"a394c52\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div>A carbon footprint, also known as a greenhouse gas inventory, shows how many climate-damaging emissions a company causes directly and indirectly. All greenhouse gases according to the <a href=\"https:\/\/eur-lex.europa.eu\/DE\/legal-content\/glossary\/kyoto-protocol.html\" target=\"_blank\" rel=\"noopener\">Kyoto Protocol<\/a> are recorded along the entire value chain, expressed in CO\u2082 equivalents (CO\u2082e). <span style=\"font-size: 1rem;\">Carbon <\/span><span style=\"font-size: 1rem;\">accounting is usually carried out according to the international <\/span><a style=\"background-color: #f3f6f3; font-size: 1rem;\" href=\"https:\/\/ghgprotocol.org\" target=\"_blank\" rel=\"noopener\">GHG Protocol<\/a><span style=\"font-size: 1rem;\"> and comprises three scopes.<\/span>  <\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7cc734 elementor-widget elementor-widget-heading\" data-id=\"d7cc734\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Importance of the carbon footprint for companies<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb77808 elementor-widget elementor-widget-text-editor\" data-id=\"cb77808\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div>Carbon accounting is not only a legal requirement, but also serves other purposes:<\/div><ul><li>it makes a company&#8217;s quantitative climate impact transparent<\/li><li>it forms the basis for identifying potential savings<\/li><li>meeting legal requirements and stakeholder expectations <\/li><li>obtaining improved financing options<\/li><li>developing an effective sustainability strategy.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d385038 elementor-widget elementor-widget-heading\" data-id=\"d385038\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Basics and Standards<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4d9a270 elementor-widget elementor-widget-text-editor\" data-id=\"4d9a270\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>1. GHG Protocol (Greenhouse Gas Protocol)<\/strong><\/p><p>The world&#8217;s most important and most frequently used standard.<br>It defines:<\/p><ul><li>the three emission areas (Scope 1, 2, and 3)<\/li><li>methods for data collection and calculation<\/li><li>clear rules for transparency and comparability<\/li><\/ul><p><strong>2. ISO 14064 \/ ISO 14067<\/strong><\/p><p>International series of standards for the quantification and reporting of greenhouse gas emissions, which are particularly relevant if companies want a <strong>certifiable<\/strong> approach.<\/p><ul><li><strong>ISO 14064-1<\/strong>: Corporate inventories<\/li><li><strong>ISO 14067<\/strong>: Product carbon footprints<\/li><\/ul><p><strong>3. Kyoto Protocol<\/strong><\/p><p>Specifies which <strong>greenhouse gases<\/strong> must be taken into account (e.g., CO\u2082, CH\u2084, N\u2082O, HFCs, PFCs, SF\u2086, and often additionally NF\u2083).<br>These form the basis for all modern carbon accounting standards and are converted into emission factors.<\/p><p><strong>4. IPCC Emission Factors (Intergovernmental Panel on Climate Change)<\/strong><\/p><p>Scientific basis for:<\/p><ul><li>Global Warming Potentials (GWP)<\/li><li>conversion of all greenhouse gases into CO\u2082 equivalents<\/li><\/ul><p>Current GWP values are mostly taken from the <a href=\"https:\/\/www.ipcc.ch\/assessment-report\/ar6\/\" target=\"_blank\" rel=\"noopener\"><strong>IPCC Sixth Assessment Report (AR6)<\/strong><\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee397a9 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"ee397a9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3efeb6f elementor-widget elementor-widget-heading\" data-id=\"3efeb6f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">2. What do the three scopes mean?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7028cfb elementor-widget elementor-widget-text-editor\" data-id=\"7028cfb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div>The three scopes divide a company\u2019s <strong>direct<\/strong> and <strong>indirect<\/strong> emissions. Scope 1 emissions are direct emissions such as a company\u2019s own vehicles or heating systems; Scope 2 covers emissions from purchased electricity or heat; and <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/scope-3-and-its-role-in-ghg-accounting\/\" target=\"_blank\" rel=\"noopener\">Scope 3<\/a> includes indirect emissions, e.g., from upstream and downstream processes such as supply chains, business travel, or product use. <\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-24ed59e elementor-widget elementor-widget-image\" data-id=\"24ed59e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"379\" src=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/CO\u2082-Bilanzierung-Scopes-1024x379.png\" class=\"attachment-large size-large wp-image-9773\" alt=\"CO\u2082-Bilanzierung Scopes 1-3\" srcset=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/CO\u2082-Bilanzierung-Scopes-1024x379.png 1024w, https:\/\/csr-tools.eu\/wp-content\/uploads\/CO\u2082-Bilanzierung-Scopes-300x111.png 300w, https:\/\/csr-tools.eu\/wp-content\/uploads\/CO\u2082-Bilanzierung-Scopes-768x284.png 768w, https:\/\/csr-tools.eu\/wp-content\/uploads\/CO\u2082-Bilanzierung-Scopes-1536x568.png 1536w, https:\/\/csr-tools.eu\/wp-content\/uploads\/CO\u2082-Bilanzierung-Scopes-600x222.png 600w, https:\/\/csr-tools.eu\/wp-content\/uploads\/CO\u2082-Bilanzierung-Scopes.png 1759w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b5361dc elementor-widget elementor-widget-heading\" data-id=\"b5361dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Scope 1: Direct emissions <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f95999 elementor-widget elementor-widget-text-editor\" data-id=\"5f95999\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div>Scope 1 includes all emissions that occur <em>within the company itself<\/em>. These include the combustion of fuels in own heating systems, machinery, or vehicles, as well as process-related emissions in production. These emissions are entirely under the company&#8217;s control.  <\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-880566b elementor-widget elementor-widget-heading\" data-id=\"880566b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Scope 2: Indirect emissions<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ac9a55 elementor-widget elementor-widget-text-editor\" data-id=\"3ac9a55\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div>Scope 2 includes emissions resulting from the consumption of <em>purchased electricity, heat, cooling, or steam<\/em>. They do not occur on the company&#8217;s premises but are caused because the company uses this energy. <\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54a902e elementor-widget elementor-widget-heading\" data-id=\"54a902e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Scope 3: Indirect emissions along the value chain<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b1b1551 elementor-widget elementor-widget-text-editor\" data-id=\"b1b1551\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div>All other indirect emissions are covered by<a href=\"https:\/\/csr-tools.com\/en\/blog-en\/scope-3-and-its-role-in-ghg-accounting\/\" target=\"_blank\" rel=\"noopener\"> Scope 3<\/a>, which often makes up the largest share of the total carbon footprint. This includes emissions from the production of purchased materials, transport and logistics, business travel, employee commuting, product use, and disposal. Scope 3 shows how strongly a company impacts the environment through its supply chains and product life cycles.  <\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8277473 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"8277473\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c290277 elementor-widget elementor-widget-heading\" data-id=\"c290277\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">3. How is carbon accounting carried out?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d2504c elementor-widget elementor-widget-text-editor\" data-id=\"9d2504c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The specific implementation of accounting is described in the GHG Protocol. In general, five principles must be observed: <\/p><ol><li>Relevance<\/li><li>Transparency <\/li><li>Consistency<\/li><li>Completeness <\/li><li>Validity\/Accuracy <\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9c0b81d elementor-widget elementor-widget-heading\" data-id=\"9c0b81d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Step 1: Goal Setting<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60b1cbd elementor-widget elementor-widget-text-editor\" data-id=\"60b1cbd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>First, a clear definition of the accounting goals is crucial for effectively translating the results of a GHG inventory into climate protection measures. It determines the motivation behind the calculation, the period considered, and the base year (or comparison year) chosen. This allows priorities to be defined, progress to be measured, responsibilities to be clearly assigned, and investments to be targeted at the most effective levers.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d1ece91 elementor-widget elementor-widget-heading\" data-id=\"d1ece91\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Step 2: Define Organizational Boundaries &amp; Approach<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d750b2 elementor-widget elementor-widget-text-editor\" data-id=\"5d750b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div style=\"text-align: left;\">For a precise GHG inventory, the interaction between <strong>organizational boundaries<\/strong> and the <strong>approach<\/strong> is crucial. While organizational boundaries determine <em>which parts of the company<\/em> are included in the inventory, the chosen approach determines <em>how<\/em> these emissions are allocated.  <\/div><div> <\/div><div><table style=\"font-weight: 400; height: 135px;\" width=\"451\"><tbody><tr><td rowspan=\"2\" width=\"201\"><p><strong>1. Equity Share Approach<\/strong><\/p><\/td><td colspan=\"2\" width=\"403\"><p style=\"text-align: center;\"><strong>2. Control Approach<\/strong><\/p><\/td><\/tr><tr><td width=\"201\"><p>2.1 Financial Control<\/p><\/td><td width=\"201\"><p>2.2 Operational Control<\/p><\/td><\/tr><\/tbody><\/table><\/div><div>Only the combination of both elements creates a consistent basis for evaluating emissions traceably within the corporate structure and assigning them to the correct scopes.<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fd16938 elementor-widget elementor-widget-heading\" data-id=\"fd16938\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">1. Equity Share Approach<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-09f8829 elementor-widget elementor-widget-text-editor\" data-id=\"09f8829\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div>In the <strong>Equity Share Approach<\/strong>, emissions are allocated according to a company&#8217;s <em>economic ownership interest<\/em> in an entity or operation. For example, if a company holds 40% of a joint venture, 40% of the emissions generated there are also attributed to it, regardless of whether it has operational or financial control. This approach provides a realistic picture of the emissions resulting from the company&#8217;s economic activities and is often used in corporate structures or by companies with multiple joint ventures.   <\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4e705d3 elementor-widget elementor-widget-heading\" data-id=\"4e705d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">2. Control Approach<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-252f04c elementor-widget elementor-widget-heading\" data-id=\"252f04c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">2.1 Financial Control Approach<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8895cee elementor-widget elementor-widget-text-editor\" data-id=\"8895cee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div>The <strong>Financial Control Approach<\/strong> allocates all emissions to the entities over which a company exercises <em>financial control<\/em>. Financial control means that the company has the authority to make financial and operational decisions. This is often the case through majority holdings or contractual arrangements. Even if the actual ownership share is lower, 100% of the emissions are recorded as soon as financial control exists. This approach ensures consistency in reporting and realistically reflects corporate decision-making and influence.    <\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-199fd9a elementor-widget elementor-widget-heading\" data-id=\"199fd9a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">2.2 Operational Control Approach <\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c74c7fa elementor-widget elementor-widget-text-editor\" data-id=\"c74c7fa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The Operational Control Approach is about whether a company exercises operational control over an activity or facility. It is therefore about whether it can control the operational processes and environmental performance. A company has operational control if it directs the day-to-day operation of a facility or activity. This includes:   <\/p><div><ul><li>Responsibility for procedures, safety standards, work processes, and environmental performance.<\/li><li>The company can determine how activities are carried out, regardless of who owns the facility.<\/li><\/ul><\/div><p>If a company manages the day-to-day operation of a facility, 100% of that entity&#8217;s emissions are attributed to it, even if ownership lies partially or fully with third parties. This approach is particularly practical as it takes into account those emissions that a company can actually influence in its daily operations. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0550d7d elementor-widget elementor-widget-text-editor\" data-id=\"0550d7d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Based on the chosen approach, Scope 1 &amp; 2 emissions are allocated and calculated. Depending on the approach, there may be a shift between scopes and different results. The approach should be continued consistently for Scope 3.  <\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0242a55 elementor-widget elementor-widget-heading\" data-id=\"0242a55\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Step 3: Scope 3 - Materiality Assessment<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ac70398 elementor-widget elementor-widget-text-editor\" data-id=\"ac70398\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div>Since Scope 3 emissions often account for the largest share of the total greenhouse gas inventory and come from a variety of different sources that are not always relevant in their entirety for every company, a <strong>Materiality Assessment<\/strong> is carried out.<br>The aim of this analysis is to determine <strong>which of the 15 Scope 3 categories are actually relevant and material for the company. <br><\/strong><i>Note: This is not to be confused with the <a href=\"https:\/\/csr-tools.com\/en\/materiality-analysis\/\">Double Materiality Assessment<\/a> as a basis for <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-reporting-materiality-analysis-and-then\/\">CSRD reporting<\/a>. <\/i><br>The categories where significant emission volumes arise or where significant influence exists are filtered out. A traceable evaluation and documentation of the selection is crucial, considering factors such as emission levels, data accessibility, influence possibilities, and relevance for stakeholders. This ensures that accounting remains efficient and focuses on the areas that make the greatest contribution to the climate footprint and reduction potential.  <\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29cd410 elementor-widget elementor-widget-heading\" data-id=\"29cd410\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">The 15 categories are separated into upstream and downstream emissions:<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b7d24db e-con-full e-flex e-con e-child\" data-id=\"b7d24db\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5d6ff1f elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"5d6ff1f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Upstream emissions (cradle to gate)<\/strong><\/p><p>3.1 Purchased goods and services<\/p><p>3.2 Capital goods, e.g., machinery, buildings<\/p><p>3.3 Fuel- and energy-related activities (not included in Scope 1 or Scope 2)<\/p><p>3.4 Upstream transportation and distribution<\/p><p>3.5 Waste generated in operations<\/p><p>3.6 Business travel<\/p><p>3.7 Employee commuting<\/p><p>3.8 Upstream leased assets<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b9c0fa5 elementor-widget elementor-widget-text-editor\" data-id=\"b9c0fa5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Downstream emissions (gate to grave)<\/strong><\/p><p>3.9 Downstream transportation and distribution<\/p><p>3.10 Processing of sold products<\/p><p>3.11 Use of sold products<\/p><p>3.12 End-of-life treatment of sold products<\/p><p>3.13 Downstream leased assets<\/p><p>3.14 Franchises<\/p><p>3.15 Investments<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-303329a elementor-widget elementor-widget-heading\" data-id=\"303329a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Step 4: Data Collection &amp; Calculation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-95fcfd6 elementor-widget elementor-widget-text-editor\" data-id=\"95fcfd6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div>Data collection and calculation form the foundation of a reliable GHG inventory. All relevant consumption, activity, and process data are recorded in a structured manner, such as energy consumption, materials, transport volumes, or business travel. This raw data is then converted into CO\u2082 equivalents using recognized emission factors. A systematic, transparent, and consistent approach creates a robust overview of the company&#8217;s actual emissions. Depending on the level of ambition and data availability, the following data types can be used. A combination of methods is also permissible if the data situation does not provide more specific data.     <\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e27925 elementor-widget elementor-widget-heading\" data-id=\"6e27925\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Data Types<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d7e1666 e-con-full e-flex e-con e-child\" data-id=\"d7e1666\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9c076a9 elementor-widget elementor-widget-text-editor\" data-id=\"9c076a9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Spend-based<\/strong><\/p><p>Calculates emissions based on financial expenditure for a product or service.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3cd29b7 elementor-widget elementor-widget-text-editor\" data-id=\"3cd29b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Average data <\/strong><\/p><p>Uses average activity data (e.g., average weight, transport distance, industry values).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2736d92 elementor-widget elementor-widget-text-editor\" data-id=\"2736d92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Supplier-specific<\/strong><\/p><p>Uses primary data from suppliers, i.e., actual specific emissions of the products or services.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d1aff1 elementor-widget elementor-widget-heading\" data-id=\"5d1aff1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Step 5: Documentation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-847f77a elementor-widget elementor-widget-text-editor\" data-id=\"847f77a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Traceable and transparent documentation is essential. This should be observed throughout the entire accounting process. Decisions, such as why certain Scope 3 categories are not material, must also be logically argued and transparently communicated. This also serves <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-audit-everything-about-the-audit-of-the-sustainability-report\/\">auditability<\/a>.   <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0865638 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"0865638\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d1f031 elementor-widget elementor-widget-heading\" data-id=\"6d1f031\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">4. what aids and tools are available?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db38a05 elementor-widget elementor-widget-text-editor\" data-id=\"db38a05\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div>Numerous aids and tools are available to companies for creating a GHG inventory, which significantly simplify the process. These include specialized <strong>emission calculation software solutions<\/strong> that record data, automatically assign emission factors, and generate reports. Many <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/demand-for-esg-reporting-software-on-the-rise-csrd-a-factor\/\">ESG software solutions<\/a> also have modules for carbon accounting. These<span style=\"font-size: 1rem;\"> also help to collect data efficiently and, in particular, to systematically record Scope 3 emissions.<\/span>   <\/div><div>In addition, national emission factor catalogs provide reliable factors for the calculation. Furthermore, &#8220;guidelines&#8221; such as the GHG Protocol or ISO standards support a structured approach.  <\/div><div><span style=\"color: #333333;\">We are also happy to offer a <a href=\"https:\/\/csr-tools.com\/en\/ghg-protocol-scope-3-workshop\/\" target=\"_blank\" rel=\"noopener\"><strong>Scope 3 Workshop<\/strong><\/a> tailored to your company, online or on-site. <\/span><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66ef49e elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"66ef49e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db5e403 elementor-widget elementor-widget-heading\" data-id=\"db5e403\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">5. Carbon accounting complete: What's next?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a780b9f elementor-widget elementor-widget-text-editor\" data-id=\"a780b9f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div>After completing the carbon footprint, the crucial next step begins: defining and implementing measures. First, the identified emission drivers are analyzed to derive targeted <strong>reduction potentials<\/strong>, for example through energy efficiency, procurement, mobility, or logistics. On this basis, companies can develop a <strong>climate strategy with clear goals<\/strong><br>, priorities, and responsibilities. Frameworks and certifications such as <a href=\"https:\/\/sciencebasedtargets.org\" target=\"_blank\" rel=\"noopener\">SBTi<\/a> can help. Equally important is <a href=\"https:\/\/csr-tools.com\/en\/sustainability-communication\/\" target=\"_blank\" rel=\"noopener\"><strong>transparent communication<\/strong><\/a> with employees, customers, and stakeholders to make progress visible and build acceptance for change.     The inventory is then updated regularly to track developments, plan new measures, and work toward climate neutrality in the long term. <\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b57b64 elementor-widget elementor-widget-html\" data-id=\"8b57b64\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<iframe src=\"https:\/\/csrd.substack.com\/embed\" width=\"480\" height=\"320\" style=\"border:1px solid #EEE; background:white;\" frameborder=\"0\" scrolling=\"no\"><\/iframe>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f938637 elementor-widget elementor-widget-heading\" data-id=\"f938637\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Further reading and links<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-95a0859 elementor-widget elementor-widget-text-editor\" data-id=\"95a0859\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong><a href=\"https:\/\/ghgprotocol.org\" target=\"_blank\" rel=\"noopener nofollow\">GHG Protocol<\/a><\/strong><\/li><li><strong><a href=\"https:\/\/www.din.de\/de\/mitwirken\/normenausschuesse\/nagus\/veroeffentlichungen\/wdc-beuth:din21:291289049\" target=\"_blank\" rel=\"noopener nofollow\">DIN EN ISO 14064-1 Part 1: Specification with guidance at the organization level for quantification and reporting of greenhouse gas emissions and removals<\/a><\/strong><\/li><li><strong><a href=\"https:\/\/www.din.de\/de\/mitwirken\/normenausschuesse\/nagus\/veroeffentlichungen\/wdc-beuth:din21:299314531\" target=\"_blank\" rel=\"noopener\">DIN EN ISO 14064-2 Part 2: Specification with guidance at the project level for quantification, monitoring and reporting of greenhouse gas emission reductions or removal enhancements<\/a><\/strong><\/li><li><strong><a href=\"https:\/\/www.din.de\/de\/mitwirken\/normenausschuesse\/nagus\/veroeffentlichungen\/wdc-beuth:din21:299314852\" target=\"_blank\" rel=\"noopener nofollow\">DIN EN ISO 14064-3 Part 3: Specification with guidance for the verification and validation of greenhouse gas statements<\/a><\/strong><\/li><li><strong><a href=\"https:\/\/sciencebasedtargets.org\" target=\"_blank\" rel=\"noopener\">SBTi &#8211; Science Based Targets initiative <\/a><\/strong><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-da25ecc elementor-cta--layout-image-above elementor-hidden-mobile elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"da25ecc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/csr-tools.eu\/wp-content\/uploads\/Untitled-design-2-1024x173.png);\" role=\"img\" aria-label=\"Untitled design (2)\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tSmart tools for your CSRD reporting!  \t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tOur self-service solutions combine pragmatic simplicity with in-depth expert knowledge and make sustainability reporting quick and effective to implement.\n\n\ud83d\ude80 Discover the right CSR tools now!\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/csr-tools.com\/en\/products-services\/\">\n\t\t\t\t\t\tLet's go!\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e4b2442 elementor-widget elementor-widget-heading\" data-id=\"e4b2442\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">6. Frequently Asked Questions (FAQ)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-31656e5 elementor-widget elementor-widget-n-accordion\" data-id=\"31656e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5170\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-5170\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 1. What is a carbon footprint or GHG inventory? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-sort-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5170\" class=\"elementor-element elementor-element-7279935 e-con-full e-flex e-con e-child\" data-id=\"7279935\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f55e210 elementor-widget elementor-widget-text-editor\" data-id=\"f55e210\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A GHG (greenhouse gas) inventory or carbon footprint indicates the emissions caused by a company.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5171\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-5171\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 2. Why is carbon accounting important? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-sort-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5171\" class=\"elementor-element elementor-element-b0e795b e-con-full e-flex e-con e-child\" data-id=\"b0e795b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1723443 elementor-widget elementor-widget-text-editor\" data-id=\"1723443\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Sound carbon accounting can not only be a regulatory requirement but also form the basis for a successful climate strategy. It also provides transparency about a company&#8217;s activities and can appeal to a specific target group. Furthermore, it is increasingly being requested by lenders or other stakeholders.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5172\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-5172\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 3. Which legal requirements affect the GHG inventory? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-sort-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5172\" class=\"elementor-element elementor-element-4106ce1 e-con-full e-flex e-con e-child\" data-id=\"4106ce1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0b81b06 elementor-widget elementor-widget-text-editor\" data-id=\"0b81b06\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In particular, the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) oblige companies to calculate a GHG inventory and present it transparently in their reporting. However, publication of the GHG inventory is also required under voluntary standards such as the VSME. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5173\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-5173\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 4. What does \"material\" mean in the context of the GHG inventory? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-sort-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5173\" class=\"elementor-element elementor-element-9813b4b e-flex e-con-boxed e-con e-child\" data-id=\"9813b4b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c774b6a elementor-widget elementor-widget-text-editor\" data-id=\"c774b6a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The 15 Scope 3 categories must be assessed according to their materiality, and only these should be included in the inventory. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5174\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-5174\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 5. Can conclusions be drawn from the Double Materiality Assessment regarding Scope 3 categories? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-sort-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5174\" class=\"elementor-element elementor-element-8fc12ad e-flex e-con-boxed e-con e-child\" data-id=\"8fc12ad\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-121de73 elementor-widget elementor-widget-text-editor\" data-id=\"121de73\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The Double Materiality Assessment may provide a direction for the material Scope 3 categories, but it does not replace the structured analysis and assessment of the 15 Scope 3 categories.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5175\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-5175\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 6. What role does data availability play in the calculation? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-sort-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5175\" class=\"elementor-element elementor-element-f1b2980 e-flex e-con-boxed e-con e-child\" data-id=\"f1b2980\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4163f42 elementor-widget elementor-widget-text-editor\" data-id=\"4163f42\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The quality of the result depends on data availability. As soon as estimates or average values are used, the validity of the calculation decreases.  However, in some cases not all data is available, so an estimate is unavoidable. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5176\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-5176\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 7. How can modern technologies like AI support GHG accounting? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-sort-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5176\" class=\"elementor-element elementor-element-5210fe7 e-flex e-con-boxed e-con e-child\" data-id=\"5210fe7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5e2aa3e elementor-widget elementor-widget-text-editor\" data-id=\"5e2aa3e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>AI-powered tools can analyze large amounts of data, identify patterns and trends, and thus speed up the process. AI acts as a supporting tool, while the final assessment should still be based on human expertise. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5177\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"8\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-5177\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 8. What are the advantages and disadvantages of specialized software compared to Excel? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-sort-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5177\" class=\"elementor-element elementor-element-4c61444 e-flex e-con-boxed e-con e-child\" data-id=\"4c61444\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f319e29 elementor-widget elementor-widget-text-editor\" data-id=\"f319e29\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Excel offers flexibility and is often sufficient for smaller projects. Specialized software solutions, on the other hand, offer advantages such as automated data integration, interactive visualizations (e.g., hotspot analysis of Scope 3 categories), and higher efficiency for complex analyses \u2013 which is particularly advantageous for large amounts of data and high quality standards. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5178\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"9\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-5178\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 9. How are stakeholders involved in the GHG process? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-sort-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5178\" class=\"elementor-element elementor-element-4e59b57 e-flex e-con-boxed e-con e-child\" data-id=\"4e59b57\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2b72a17 elementor-widget elementor-widget-text-editor\" data-id=\"2b72a17\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Companies can involve stakeholders in the process and data collection through regular analyses and surveys. Other stakeholders require the results of the GHG accounting, which is why attention should be paid to transparent and valid documentation and communication. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5179\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"10\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-5179\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 10. How can CSR tools support me? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-sort-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5179\" class=\"elementor-element elementor-element-d98135e e-flex e-con-boxed e-con e-child\" data-id=\"d98135e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b32a57b elementor-widget elementor-widget-text-editor\" data-id=\"b32a57b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>We are happy to support you in calculating your GHG inventory, for example through a Scope 3 workshop, our tools and templates, or individual consulting. <a href=\"mailto:info@csr-tools.com\">Please feel free to contact us<\/a>. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3ded2fa e-flex e-con-boxed e-con e-parent\" data-id=\"3ded2fa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-c747e59 e-con-full e-flex e-con e-child\" data-id=\"c747e59\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6c33143 elementor-widget elementor-widget-heading\" data-id=\"6c33143\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">7. Blog posts on carbon accounting <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f214012 e-con-full e-flex e-con e-child\" data-id=\"f214012\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d698bdc elementor-align-center elementor-widget elementor-widget-button\" data-id=\"d698bdc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/csr-tools.com\/blog\/csrd\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-newspaper\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Read all blog posts<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Scope 1\u20133 Carbon Accounting: Short and Compact As part of the CSRD (ESRS E1) and the VSME, companies are required [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":9628,"parent":4995,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-9777","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Carbon Accounting - CSR Tools<\/title>\n<meta name=\"description\" content=\"Perform carbon accounting according to the GHG Protocol. 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