This guide assists you in the first steps of carbon accounting: identifying your company’s relevant emission sources, which determines the data you need to collect. Follow these steps:
Choose Emission Scopes: Define which emission scopes to include: scope 1, scope 2, scope 3.
Determine Reporting Period: Set a footprint reporting timeframe, typically a calendar or fiscal year.
Create Locations: Define which locations should be included in the footprint assessment and create them on the Company page.
Select Emission Sources: For each location, identify relevant emission sources, based on operations and equipment used.
After completing these foundational steps, you can start the data collection process to accurately assess your emissions. More comprehensive details on each step are available in the following sections.
Step 1: Choose emission scopes
The GHG Protocol developed the ‘Scopes’ system, a widely used method categorizing emissions by source. To determine the data you need to collect, start by choosing the scopes to include:
Scope 1 includes direct emissions from your company's activities.
Scope 2 includes indirect emissions from the energy your company purchases.
Scope 3 involves emissions from your company's entire value chain.
💡 TIP: If you are new to carbon accounting, we recommend starting with Scope 1 and Scope 2 emission sources.
Step 2: Determine the Reporting Period
Choose a specific time period to measure your company’s carbon footprint. Most companies use either the calendar year or their financial year. Using the right reporting period helps you keep track of emissions regularly and plan your carbon management better.
Step 3: Define Locations for Assessment
Locations are the base for carbon accounting. Often, data is specific to a location, such as an electricity bill for the main office in London. Define which locations you want to include in the assessment and create them on the Company page.
Step 4: Select Relevant Emission Sources
What is an Emission Source?
An emission source is any company activity that leads to emissions directly or indirectly.
Below is a table that defines each emission source, categorizes it by scope.
Scope 1 and 2 emission sources
Emission Source Name | Description | Examples of Emission-Generating Activities |
Heating and Fuels | Emissions from the use of fuel in company vehicles and equipment, and fuels and energy used for heating purposes. |
|
Electricity | Emissions from electric equipment such as lights, machines, computers, and other tools. |
|
Fugitive and Process | Fugitive emissions are accidental gas leaks, and process emissions result from specific industrial activities. |
|
💡 TIP: Scope 3.7 (Employee Commuting) emissions can be estimated based on the number of full-time employees and remote work policies.
Scope 3 Downstream Emission Sources (3.8 to 3.15)
For downstream categories, emissions must be calculated externally and uploaded into the platform as pre-calculated values:
Emission Source Name | Description | Examples of Emission-Generating Activities |
3.8 Upstream Leased Assets | Emissions from leased assets. |
|
3.9 Downstream Transportation and Distribution | Emissions from transporting sold products. |
|
3.10 Processing of Sold Products | Emissions from further processing of sold intermediate goods. |
|
3.11 Use of Sold Products | Emissions from the use of sold products. |
|
3.12 End-of-Life Treatment of Sold Products | Emissions from product disposal. |
|
3.13 Downstream Leased Assets | Emissions from assets leased by customers. |
|
3.14 Franchises | Emissions from franchise operations. |
|
3.15 Investments | Emissions associated with investments. |
|
Calculation Flexibility
• Platform-Calculated Emissions: Categories 3.1 to 3.7 can be calculated directly in the platform using consumption data or activity-based input (Only for Scopes 3.4, 3.5 and 3.6).
• Pre-Calculated Emissions: Categories 3.8 to 3.15 require pre-calculated values to be uploaded for reporting.