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Nachhaltigkeit / ESG

Carbon Footprint

The total amount of greenhouse gas emissions caused directly and indirectly, often broken down into Scope 1, 2, and 3.

A carbon footprint measures the total volume of greenhouse gas emissions — primarily CO₂, but also methane (CH₄), nitrous oxide (N₂O), and fluorinated gases — generated by an individual, organisation, product, or activity. Emissions are expressed in CO₂ equivalents (CO₂e) to make different greenhouse gases comparable. The concept is central to corporate climate strategies, ESG reporting, and regulatory compliance.

For companies, the carbon footprint is typically structured according to the GHG Protocol, the most widely used international standard for corporate greenhouse gas accounting. It divides emissions into three scopes: Scope 1 covers direct emissions from owned or controlled sources; Scope 2 covers indirect emissions from purchased energy; and Scope 3 covers all other indirect emissions across the value chain, including supplier activities, business travel, product use, and end-of-life disposal.

Measuring and reducing corporate carbon footprints is increasingly required by law: CSRD-obligated companies must report on their greenhouse gas emissions under ESRS E1. Science-based targets (SBTi) and net-zero commitments require credible measurement as a baseline. Scope 3 emissions are often the largest and most challenging part of a company's footprint — and also the area where supply chain transparency becomes most critical.

Legal Basis

GHG Protocol Corporate Standard; ESRS E1 (Climate Change) under CSRD; ISO 14064; EU Taxonomy Regulation (EU) 2020/852; Paris Agreement

Practical Example

A food and beverage company calculates its corporate carbon footprint for the first time. Scope 1 emissions from its production facilities and vehicle fleet are straightforward to measure from fuel and gas consumption data. Scope 2 emissions from purchased electricity are calculated using market-based or location-based methods. Scope 3 emissions — particularly from agricultural raw materials and packaging — prove far more complex, requiring engagement with dozens of suppliers to collect activity data. The resulting footprint reveals that over 70% of emissions are in Scope 3, prompting the company to launch a supplier engagement programme.

FAQ

A corporate carbon footprint (CCF) measures the total greenhouse gas emissions of an entire organisation across all its activities. A product carbon footprint (PCF) measures emissions associated with a specific product across its full lifecycle — from raw material extraction through production, use, and disposal. Companies often calculate both: the CCF for regulatory reporting and the PCF for product labelling or customer requirements.
Scope 3 includes all indirect emissions outside the company's direct control — from suppliers, logistics partners, customers, and end-of-life product processing. Measuring these emissions requires data from third parties who may use different methodologies, have limited data availability, or lack the capacity to provide accurate figures. Despite the challenge, Scope 3 typically represents the majority of a company's total emissions.
For CSRD-obligated companies, reporting on Scope 1, 2, and 3 greenhouse gas emissions is mandatory under ESRS E1. For other companies, it may be required indirectly through customer or investor demands, supply chain due diligence (LkSG/CSDDD), or public procurement criteria. Voluntary frameworks such as the GHG Protocol and SBTi are widely adopted as best practice.

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Related Terms

Scope 1 / 2 / 3 Emissions ESG (Environmental, Social, Governance) EU Taxonomy CSRD (Corporate Sustainability Reporting Directive) ESRS (European Sustainability Reporting Standards)
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