Carbon accounting can be pretty tricky. Not only is it fairly new to many people, but it also contains a high degree of complexity. Standards are therefore needed to be able to map one’s carbon footprint.
One of the most recognized and widely used standards for calculating and reporting greenhouse gas emissions is the Greenhouse Gas (GHG) Protocol. As it is widely regarded as the leading standard, this is also the standard we use at Comundo.
According to the GHG Protocol, there are three different areas of emissions, so-called scopes, where a distinction is made between direct emissions from the company’s own and controlled sources (scope 1), the company’s indirect emissions e.g. from purchased energy (scope 2) and all indirect emissions that occur in the value chain of the reporting company – both upstream and downstream emissions (scope 3).
Scope 1
All direct emissions that are owned or controlled by the company. This could be, for example, company cars or gas and oil for heating.
Scope 2
All the indirect emissions originate from the company. This could be, for example, district heating and electricity that the company has purchased and used.
Scope 3
All the emissions from the company’s value chain that the company does not own or control. This applies both upstream, such as emissions from the supply chain, and downstream, such as when products are disposed of.
The following overview is taken from the GHG Protocol’s “Corporate Value Chain (Scope 3) Accounting and Reporting Standard.”
If you want to know more about how you can get started with your carbon accounting and Comundos solution then contact us now. We’re here to help.
