How to Get Started with Carbon Accounting
More and more companies want to track their greenhouse gas emissions and calculate their corporate carbon footprint (CCF). But getting started with climate accounting is often more difficult than it seems at first glance:
Many organizations start directly with data collection—and then quickly get lost in endless Excel spreadsheets.
The rule of thumb is: if you start without a clear goal and system, you risk investing a lot of effort without achieving any really useful results.
In my work with clients, I have found that four simple but structured steps make it much easier to get started.
1 Clarify motivation
Before collecting data, it should be clear why the carbon footprint is being calculated:
- Will it serve as a basis for measures to reduce emissions?
- Is it required for certifications?
- Or is it for reporting purposes (e.g., for the CSRD)?
The goal determines how in-depth and accurate the data collection needs to be.
A carbon footprint calculation for internal management purposes can be structured more pragmatically than one that is externally audited or published.
2 Define system boundaries
The second step is to define which locations, companies, and scopes are to be included. Again, the motivation for preparing the carbon footprint plays an important role here. If the footprint is prepared voluntarily, there is greater freedom than if, for example, fixed requirements have to be met within the framework of a reporting standard.
3 Create completeness matrix
The completeness matrix is a simple but very effective tool for keeping track of everything:
|
Location 1 | Location 2 | ||
|---|---|---|---|---|
Scope 1.1 – Stationary Combustion |
✅ | ✅ | ❌ | |
|
✅ | ✅ | ✅ | |
Scope 1.3 – Process Emissions |
✅ | ❌ | ✅ | |
| … | ✅ | ✅ | ✅ |
Columns = Companies and locations
Rows = (Sub-)scopes or emission categories
This makes it easy to see at a glance where data is missing – and you can easily track progress in your data collection.
4 Define responsibilities
Who provides which data—and within what timeframe?
Clear responsibilities save time and reduce queries later on.
Conclusion: Structure leads to success
These four steps create a solid foundation on which the actual analysis and development of measures can be efficiently built. By taking a systematic approach, you lay the groundwork for a sound climate strategy—and can focus on what really matters: reducing emissions and making progress measurable.
