Climate strategy & corporate climate accounting

It is well known that the ecological impact of a company encompasses many aspects. However, the topic of climate protection is currently at the center of debate due to its significance. It is therefore important to clarify the following questions:

  • What impact does your company have on the environment and society?
  • How many climate-damaging greenhouse gases are emitted?
  • What other environmental impacts does your company cause and how can you make them measurable?
  • How can you reduce, offset or save your emissions altogether?
Bild von grünem Rasen vor blauem Himmel mit Feldweg und Baum mit roten Blättern zur Visualisierung von Klimastrategie
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Grafik über die Unterscheidung zwischen Scope 1 Scope 3 und Sope 2 Emissionen. Beispiele Scope 1: Unternehmenseigene Gebäude, Fuhrpark Beispiel Scope 2: Elektrizität Beispiel Scope 3: Eingekaufte Produkte
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© 7stepssolution

Climate strategy & corporate climate accounting

In order to answer some of these questions and to be able to achieve your own climate protection goals as a company, it is important to know in which areas CO2 emissions occur. The scope concept was developed for this purpose. The scope concept refers to all processes and resources that are required to manufacture a product. The resulting emissions are divided into three categories, Scope 1, Scope 2 and Scope 3.

  • Scope 1 – direct emissions: Scope 1 includes all emissions that come directly from the company.
  • Scope 2 - indirect emissions: This includes emissions from purchased energy that is not generated by the company but is consumed by it.
  • Scope 3 - indirect emissions within the value chain This concerns emissions that arise in the upstream and downstream activities of the company's value chain. Upstream emissions include indirect greenhouse gas emissions associated with purchased goods and services. Downstream emissions are indirect greenhouse gas emissions associated with the goods and services sold and occurring after they leave the company's possession.
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Science Based Targets Initiative

The Science Based Targets Initiative (SBTi) offers help on how to manage and reduce the reduction of greenhouse gas emissions in your own company. The initiative was launched in 2015 to help companies set emission reduction targets in line with climate science and the goals of the Paris Agreement. The so-called SBT (Science Based Targets) are scientifically based reduction targets for greenhouse gas emissions. They are pursuing the goal of limiting global temperature rise to 1.5 °C. For this purpose, SBTi 2021 developed the so-called Net Zero Standard, which provides the framework and tools for companies to achieve the 1.5 °C goal globally. The best practices identified by the SBTi require companies to adopt transition plans for Scope 1, Scope 2 and Scope 3 emissions, establish short-term milestones, ensure effective board-level governance, and align executive compensation with those of the company link passed milestones. If you are interested in Science Based Targets, we will be happy to assist you at any time. Simply arrange a free initial consultation here .
Visual von CO2 klebt über zwei Lichtschaltern
Source: unsplash

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7stepssolution GmbH
CEO Elisabeth Kraut M. Sc.
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 (+49) 6122 17073

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