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Balance CO2 emissions and understand scopes

Did you know? A single Google search consumes as much energy as a 60-watt light bulb that lights up for 17 seconds. Does every Google search have to be accounted for? In principle, yes!

In the Paris Agreement, the international community set itself the goal of limiting global warming due to climate change to below 2°C, or even 1.5°C if possible. In order to reduce greenhouse gas emissions, it is first necessary to take stock of our own emissions. To do this, the main sources must be identified and the level of emissions calculated.

Because you can’t control what you don’t measure.

Just like individuals, companies emit greenhouse gases (GHG) – and not just too little. However, not all emissions are immediately visible, as many are generated along the supply chain.

There are three scopes in which companies or organizations emit greenhouse gases (GHG). These scopes are referred to as “scopes” and the company-related GHG emissions are divided into them for calculation purposes.

When reporting in accordance with the GHG Protocol (Greenhouse Gas Protocol) – the GHG Protocol is one of the most widely used international standards for calculating company-related greenhouse gas emissions – Scope 1 and 2 emissions must be recorded. The recording of Scope 3 emissions is voluntary.

What’s behind the GHG scopes?

🎯 Scope 1: 
#Direct emissions – This is the view of emissions that come directly from the scope of the company

Example:
Think of the clouds of smoke over factories, the exhaust fumes from vehicle fleets or the exhaust fumes from offices. It’s about what we release directly into the environment.

🎯Scope 2:  
#Indirect emissions from the use of energy purchased by the company – This is about the hidden emissions caused by a company’s energy consumption. Caution: If the company generates the electrical energy it uses itself, this electricity is not recorded under Scope 2. Instead, the fuel used is accounted for as Scope 1 (direct) emissions.

Example:
Think of the electricity we use, the heat we generate or other energy sources that may not end up directly in our products, but still drive our business activities.

🎯Scope 3:  
Other #Indirect emissions – This scope goes beyond direct and indirect emissions and considers a company’s other impacts on the environment. In other words, emissions resulting from activities that are not directly attributable to the company.

Example:
This can include energy consumption along the entire value chain, transportation emissions, external waste disposal or business travel.

Would you like to see examples of emission sources within the scopes for different economic sectors or get to know the standards of the scopes in more depth? You can find the complete standard here (GHG Protocol Corporate Standard).

What happens after the scopes have been identified?

And now? You roughly know how to separate scope 1, 2 and 3, but what do you do with this knowledge?

Well, first of all: check, step 1 is done. You have created awareness and are facing up to the issue. Now to step 2: measuring and calculating your emissions. Before you can move on to step 3, avoidance and reduction. Then come steps 4 and 5: communicating and reporting as well as offsetting and financing. But everything step by step – here’s a reminder: keep an eye on our blog! Steps 3, 4 and 5 will be starting soon and will be covered in detail here soon!

We remember the sentence from the beginning: You can’t control what you don’t measure!

Types of accounting for GHG emissions

The corporate carbon footprint (CCF) is important for companies. It includes all emissions caused by or in connection with the company’s activities.

The Product Carbon Footprint (PCF), on the other hand, focuses on the emissions of a product during its manufacture, use and disposal. Companies often use the PCF results of their products, for example as input for the CCF in the category “Use of products sold” in the area of supply chain emissions. These results also serve as a source of information for a climate or broader sustainability strategy.

Emissions calculators can be used to calculate the GHG emissions of the entire organization as well as the products. We would like to take this opportunity to introduce you to a few B Corps friends who can help you with this project:
https://clevel.co.uk/
https://gatewayprocurement.co.uk/software/
https://northstarcarbon.com

As already mentioned, it is strongly recommended that Scope 1 and 2 emissions are accounted for in a greenhouse gas balance sheet. Scope 3 emissions are usually optional in accordance with the GHG Protocol, but should be accounted for in order to effectively protect the climate.

Pay attention to the following principles in greenhouse gas accounting

Relevance: Record and ensure that all relevant greenhouse gas emissions of your company are realistically reflected. Assess the emission sources in the value chain in terms of their significance in order to decide which should be included in the accounting.

Completeness: Consider all sources and activities according to the chosen calculation method and the defined system boundaries. Justify and document each exception transparently.

Consistency: Use consistent methods to keep your results comparable over the years. Transparently document any changes to your data or deviations from the methods.

Transparency: Disclose all assumptions made and document the calculation methods and data sources used accurately and comprehensibly.

Accuracy: Make sure that the calculated emission values are not systematically over- or underestimated.

Want more?

Would you like to find out more about the topic and would you like to put your heads together? Then we recommend our workshop on sustainability. Incidentally, we go far beyond the topic of greenhouse gases. Have a look. We would be delighted to welcome you!

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