Greenhouse Gas Inventory

A greenhouse gas inventory (German: Treibhausgasbilanz) is the systematic capture, calculation and documentation of all greenhouse gas emissions attributable to a company, directly or indirectly, over a defined reporting period. It follows the internationally recognised Greenhouse Gas Protocol (GHG Protocol) and classifies emissions into Scope 1 (direct emissions from owned sources such as combustion plants and the vehicle fleet), Scope 2 (indirect emissions from purchased energy such as electricity, heat and cooling) and Scope 3 (all other indirect emissions across the upstream and downstream value chain).

Methodologically, emissions are determined by multiplying activity data (such as kilowatt hours consumed, kilometres driven or quantities of materials purchased) by recognised emission factors and converting the result into CO2 equivalents (CO2e). This standardisation accounts for the respective global warming potential of the seven gases listed in the Kyoto Protocol and makes heterogeneous emission sources comparable. The reliability of the inventory depends on correctly defining the organisational and system boundaries, choosing a transparent base year, and ensuring consistent, auditable data provenance.

For companies subject to reporting requirements, the greenhouse gas inventory is no longer a voluntary exercise but the quantitative foundation of climate reporting under the ESRS E1 standard within the Corporate Sustainability Reporting Directive (CSRD). Companies must disclose their gross emissions across all three scopes as well as total emissions, and make these figures available for external assurance. The inventory also serves as the starting point for setting science-based reduction targets, for the transition plan towards climate neutrality, and for steering concrete climate-action measures.