Calculating a company's carbon footprint
Calculating a carbon footprint makes it possible to quantify the direct and indirect greenhouse gas (GHG) emissions generated by a company’s activities.
Based on emission factors and activity data, this inventory helps to:
- identify the main sources of emissions;
- define priorities for action to reduce them;
- communicate transparently, whether as part of legal obligations or on a voluntary basis.
Such a diagnosis represents the first step towards a coherent and measurable decarbonisation strategy.
The three-scope approach
To structure the analysis, emissions are divided into three categories known as scopes:
- Scope 1 – Direct emissions: from the company’s activities (combustion of fossil fuels, industrial processes, vehicle fleet, fugitive gases).
- Scope 2 – Indirect emissions from energy: resulting from the consumption of purchased energy (electricity, heat, steam).
- Scope 3 – Other indirect emissions: related to the value chain (procurement, transport, business travel, use and end-of-life products).
This classification provides a clear and comparable overview of emission sources, from the most direct to the most indirect.
Diagram showing a company’s greenhouse gas emissions according to the three Scopes.
On the left, upstream activities are represented by a large blue arrow corresponding to Scope 3 (indirect emissions). These include: leased assets, employee commuting, business travel, waste generated during operations, transport and distribution, fuel- and energy-related activities outside Scopes 1 and 2, capital goods, as well as purchased goods and services.
In the centre, the company area is divided into two parts: a grey arrow illustrates Scope 2 (indirect emissions), related to the supply of electricity, steam, heat and cooling for own use; to its right, a large orange arrow represents Scope 1 (direct emissions), including company facilities, company vehicles and processes.
On the right, downstream activities are shown by a second blue arrow corresponding to Scope 3 (indirect emissions). These include: investments, franchises, leased assets, end-of-life treatment of sold products, use of sold products, processing of sold products, as well as downstream transport and distribution.
At the top of the diagram, the relevant greenhouse gases are displayed: CO₂, CH₄, N₂O, HFCs, PFCs and SF₆.
Key reference methodologies
Several recognised methodological standards can be used to carry out a reliable carbon assessment. Here are two examples:
- Greenhouse Gas Protocol (GHG Protocol): launched in 2001 by the World Business Council for Sustainable Development (WBCSD) and the World Resources Institute (WRI), it is the international reference framework for the accounting and reporting of GHG emissions.
- ISO 14064-1:2018 standard: developed by the ISO/TC 207/SC 7 technical committee, it sets out principles and requirements for quantifying and reporting GHG emissions and removals according to an internationally recognised approach.
Towards a coherent reduction strategy
By combining:
- the quantification of emissions,
- their classification by scopes, and
- the use of recognised methods,
a company can establish a reliable diagnosis of its carbon footprint and implement a reduction strategy aligned with international best practices.
Learn more
To find out more about the process, implementation steps and available financial support, consult the measure: