We help our clients to determine their current emissions. Among other things, we use the Green House Gas Protocol (GHG) for this purpose. This ensures that the results of the report can also be used for formal reporting purposes.
We note that most of the emissions (>70%) fall within scope 3 in terms of a company’s up & downstream activities. These are more complex to map than scope 1 and 2 as the data for this often lies with suppliers or customers.
As of 2024 it is mandatory for large companies to report scope 1, 2 and 3 where as of 2026 small companies are required by the EU to do so. This is mandatory if you meet two of the following criteria: (1) balance sheet value of > 20 million euros; (2) net turnover of 40 million euros; (3) > 250 employees