We gather a team of experts to calculate the company’s carbon footprint in accordance with the chosen methodology.
The method for calculating greenhouse gas emissions of business entities is defined by the Protocol on Greenhouse Gas Emissions (GHG Protocol Corporate Standard) and the standards ISO 14064-1 and ISO/TR 14069. When calculating greenhouse gas emissions, it is necessary to use the Life Cycle Assessment approach Assessment, LCA), which implies the calculation of all direct and indirect emissions of greenhouse gases (CO2, CH4, N2O, PFCs, HFCs, SF6 and NF3). The total emission is reduced to the equivalent emission of CO2 (CO2e), using the Global Warming Potential (GWP) of each individual greenhouse gas. Determining greenhouse gas emissions can be done in several ways, i.e. taking certain activities into account.
The basic emissions of greenhouse gases that must be determined are: 1) direct emissions and removal of greenhouse gases (Scope 1) that occur at the company’s location due to fuel combustion, production processes, changes in land use and from fugitive sources and company vehicles, 2) indirect emissions of greenhouse gases (Scope 2) that are generated outside the company’s locations and are related to the procurement and consumption of electrical, heating and cooling energy. In addition, it is possible to determine other indirect emissions (Scope 3) related to the input and output flows of materials and people, necessary for the functioning of the company.
In accordance with the above, greenhouse gas emissions and removals are analyzed for Scope 1 (activities 1-5), Scope 2 (activities 6 and 7):
1. direct emissions from stationary energy sources (e.g. boiler room at locations)
2. direct emissions from mobile combustion energy sources (e.g. official vehicles)
3. direct emissions from production processes (e.g. process emissions that are not related to fuel combustion)
4. direct fugitive emissions (e.g. losses of working substance from the cooling system)
5. direct emissions and removals from land use, changes in land use and forestry (e.g. land conversion)
6. indirect emissions due to the consumption of electricity, which was produced outside the locations
7. indirect emissions due to energy consumption from the network, except for electricity (e.g. heat and cooling energy)

The calculation of greenhouse gas emissions includes a presentation of the uncertainty of the calculation and an analysis of the key sources of greenhouse gas emissions. The results are presented according to the ISO 14064-1 standard and the Protocol on Greenhouse Gases.
It is also possible to calculate other selected significant indirect greenhouse gas emissions of Scope 3 (activities 8-23) which may include:
8. energy-related emissions that are not included in the previously mentioned activities (1-7)
9. purchased products
10. capital goods
11. waste generated from the activities of the business entity
12. inbound transportation and distribution
13. business trips
14. leased property
15. investments
16. transportation of clients and visitors
17. outbound transportation and distribution of products of the business entity
18. use of the product
19. end of product life cycle
20. franchise
21. leased property
22. employee daily trips
23. other indirect emissions

It is also possible to analyze the results according to the requirements of the PAS 2060 standard, that is, what must be done to achieve carbon neutrality. The analysis will include the necessary expansion of the carbon footprint calculation, taking measures to reduce the carbon footprint and possible compensation of the reduced carbon footprint by purchasing the so-called offset credit. The process ends with the verification of the calculation and the declaration of carbon neutrality.