Federal Environment Agency publishes emission factors for corporate climate balances

The Federal Environment Agency recently published a list of greenhouse gas emission factors for calculating the climate-relevant emissions of companies. Corporate climate balances are the tool used to systematically record and monitor the greenhouse gas emissions of companies. Prior to publication, corsus experts on carbon footprints and life cycle assessments Felix Lücking and Dr Ulrike Eberle were asked to comment on the list.

Corporate climate balances are now standard practice for recording greenhouse gas emissions associated with business activities. The EU’s Corporate Sustainability Reporting Directive (CSRD), which is currently under discussion, also stipulates a corporate climate balance. There are several standards for corporate climate balances, the two most relevant being ISO 14064-1:2018 and the Greenhouse Gas Protocol. The latter also forms the basis for reporting under the CSRD. A corporate climate balance according to the Greenhouse Gas Protocol is divided into three so-called scopes:

• Scope 1 covers direct greenhouse gas emissions from companies, for example from the combustion of fossil fuels for heating or in their own vehicles. However, it also includes emissions from losses of climate-relevant refrigerants.
• Scope 2 covers indirect, energy-related emissions. These are greenhouse gas emissions associated with the generation of purchased electricity or district heating and cooling.
• Scope 3 summarises all other climate-relevant emissions and is divided into 15 categories. Of particular relevance here for many companies are the goods they purchase, which often account for the largest part of their overall corporate climate footprint. However, it also includes other emissions, for example from the provision of energy sources, employees commuting to work and the use of products.

Until now, finding valid emission factors for their own activities has been a major challenge for companies. This is because most databases containing this information are subject to a fee. Furthermore, not all databases are readily compatible with each other. The Federal Environment Agency is now remedying this situation by providing a list of emission factors that it has checked and validated. The list is to be updated annually and provides emission factors for Scope 1 and 2 in particular, as well as some for Scope 3. It is to be hoped that this list will be further expanded in the future.

Do you have questions about your company’s carbon footprint? Feel free to contact us. We can help you calculate your carbon footprint in-house or, if you wish, calculate it for you. Please direct any enquiries to our expert Felix Lücking.