Sustainability Reporting Platform

A company's carbon footprint is a measure of the total greenhouse gas emissions that are directly and indirectly linked to its operations, expressed as carbon dioxide equivalents (CO2e). It reflects the impact a company has on the environment in terms of climate change, considering all activities from production to distribution and beyond.

Ideally, but the important thing is to focus on the largest sources of emissions and to be transparent, both in your methodology and in your external communications. It is important never to mislead, conceal, or in any way gloss over your actual emissions in your sustainability report.

Once the climate report is complete, you’ll receive a simple analysis of the results. This analysis also includes suggestions for improvement for future sustainability reports. We’ll ensure that the analysis aligns with your needs, ambitions, and level of development.

Where appropriate, an in-depth analysis with an accompanying workshop can also be offered, focusing on how the business can reduce emissions in line with a target scenario. Learn more here.

This is where businesses must take the lead. It is you, together with us, who are the captains of the ship called Earth. Bring your commitment to your company, make climate action an integral part of your operations, and drive change.

We use an ESG tool called Our Impacts Sustainability Platform , which was created by our partner EcoOnline . The climate module in the tool is based on the GHG Protocol, and the CSRD module is based on the ESRS standard.

We work with various sectors, including energy, transport, manufacturing and agriculture, and tailor our services to meet industry-specific needs.

It depends entirely on the purpose of the calculation. For example, if you want to do a quick mapping to understand what your major emissions are, a general calculation may suffice. However, keep in mind that these calculations make it difficult to compare year to year, quickly become outdated, and irrelevant when you want to analyze how your choices during a year have affected your emissions.

Therefore, identify the basis for your calculation and then decide on the level you want to aim for.

At ZeroMission, we work on climate issues because we want to make a difference. Don't forget that this is also why we all calculate our emissions - to make a difference. A calculation without a baseline risks not leading to any action.

It is therefore important that the calculations systematically neither underestimate nor overestimate emissions, but are as close to reality as possible.

Contact us for advice on how to proceed. 

The GHG Protocol is an internationally recognized standard for calculating the climate impact of organizations and operations. According to the standard, emissions are categorized as follows:

Scope 1: Direct emissions

• Emissions from stationary combustion sources (e.g., boilers, diesel generators)
• Emissions from mobile combustion sources (e.g., company-owned vehicles)
• Emissions from leaking refrigerants (e.g., from cooling systems and air conditioning)

Scope 2: Indirect emissions from purchased energy

• Emissions from electricity consumption
• Emissions from district heating or district cooling

Scope 3: Indirect emissions

• 3.1 Purchased goods and services
• 3.2 Capital goods (e.g., machinery and buildings)
• 3.3 Upstream emissions of Scope 1 and 2
• 3.4 Transportation and distribution (upstream)
• 3.5 Waste from operations
• 3.6 Business travel
• 3.7 Employee commuting
• 3.8 Leased assets (upstream)
• 3.9 Transportation and distribution (downstream)
• 3.10 Processing of sold products
• 3.11 Use of sold products
• 3.12 End-of-life treatment of sold products (waste disposal)
• 3.13 Leased assets (downstream)
• 3.14 Franchise operations
• 3.15 Investments

The requirements that apply to you determine the scope of the climate calculation. For a full-scale calculation, all emissions within the three scopes of the GHG Protocol must be included. The chosen system boundary reflects the operation’s emission sources and what is relevant to you.

Scope 3 emissions can largely be seen as another organization's Scope 1 and 2. This means that Scope 3 is often double-counted.

Let's take an example:

• Company A buys PET granules to manufacture plastic bottles. For them, this is a Scope 3 emission (category 3.1: purchase of goods).
• Trading company B then buys the finished plastic bottles from Company A. For them, this is also a Scope 3 emission (category 3.1: purchase of goods).

Because it helps us understand that all activities contribute to emissions at some stage. Scope 3 highlights all emissions generated throughout an organization’s value chain—from production to consumption. If companies do not report their Scope 3 emissions, we risk certain emissions being overlooked, even though they have a significant impact on the climate.

The first step is to identify the largest emission sources in Scope 3. A good question to ask is: which parts of Scope 3 have the best synergies and overlap with other priorities in the business? And how should you communicate your measures so that they have an impact on your consumers and suppliers?

For example, for an electronics company, reducing the carbon footprint of its products can appeal to consumer groups, provide a competitive advantage, increase investor interest and give stakeholders more confidence in the company's emission reduction targets.

Reporting of Scope 2 emissions involves two main methods: location-based and market-based reporting.

• For location-based calculations, emissions are calculated based on the average emission level of the electricity network in a specific geographical area, regardless of where the electricity is purchased. This method reflects the emissions associated with the local energy mix used to generate electricity.
• For market-based calculations, emissions are accounted for based on the specific energy mixes purchased, including renewable energy certificates (RECs).

Companies can choose to report according to both methods to get a comprehensive picture of their emissions and show how their energy choices affect emissions.

Location-based reporting often results in higher emissions in regions that are dependent on fossil fuels, while market-based reporting can show lower emissions when companies actively invest in renewable energy sources.

• Activity-based data is based on actual activities, such as number of passenger kilometers, products, kg, or liters.
• Spend-based data is based on standard emissions that are based on currency spent (or other currency).

ZeroMission always recommends using activity-based data first and foremost, since spend-based data introduces a high degree of uncertainty and yields results that are difficult to interpret.

We illustrate with an example:

• A product made from recycled materials is very likely to be more expensive than a product made from virgin materials. This means that the more expensive product will have higher carbon emissions than the cheaper one when using the life-cycle-based method.
• According to this method, the effect is the opposite, creating an incentive to purchase a product made from virgin materials rather than recycled ones.
• Another example is that spend-based figures are not adjusted for inflation or take into account different purchase prices.

The Carbon Border Adjustment Mechanism (CBAM) is an EU initiative that aims to tackle carbon leakage and promote fair competition in global trade. It aims to introduce a carbon price on certain imported goods from countries with less stringent climate regulations, ensuring that EU manufacturers are not disadvantaged by higher environmental standards.

Under the CBAM, importers will be required to purchase carbon credits equivalent to the emissions associated with their products. The mechanism covers sectors at high risk of carbon leakage, such as steel, cement, and fertilizers, and aims to encourage foreign producers to adopt more sustainable practices. The ultimate goal of the CBAM is to support the EU’s climate goals while maintaining a level playing field for European companies during the transition to a low-carbon economy.

Contact us if you'd like to learn more about CBAM.