Protokół GHG to międzynarodowy standard służący do pomiaru i raportowania emisji gazów cieplarnianych, obejmujący trzy zakresy emisji: bezpośrednie (Scope 1), pośrednie z zużycia energii (Scope 2) oraz pośrednie z łańcucha wartości (Scope 3). Proces badania śladu węglowego przebiega w pięciu etapach, od spotkania wstępnego po przygotowanie raportu, a jego celem jest wypełnienie obowiązków sprawozdawczych i zachowanie konkurencyjności na rynku. Raport stanowi narzędzie optymalizacji emisji oraz przewagę w przetargach i relacjach z kontrahentami stosującymi politykę dekarbonizacji. 

Table of contents

  1. What is the GHG Protocol?
  2. Process of Carbon Footprint Assessment
  3. Benefits of a Carbon Footprint Report
  4. Challenges in Emission Measurement Implementation
  5. Timeline for GHG Report Preparation

What is the GHG Protocol?

The GHG Protocol (Greenhouse Gas Protocol) is an international standard for measuring and reporting GHG emissions. Emission measurement is a fundamental aspect of ESG (in line with ESRS E1) and is relevant not only for organizations submitting sustainability reports but also for the entire value chain, including subcontractors, suppliers, and transporters. Emissions are measured across three scopes:

  • Scope 1: Direct emissions under the organization’s control, such as emissions from company-owned vehicles, combustion of fossil fuels in production processes, or refrigerant leaks from air conditioners.
  • Scope 2: Indirect emissions from energy consumption, including electricity and heating.
  • Scope 3: Other indirect emissions from the value chain, such as emissions from raw material transportation, product use, and end-of-life disposal.

The primary objective of the carbon footprint assessment is to comply with reporting obligations for entities required to submit reports and to maintain the competitiveness of businesses within value chains. ESRS E1 is the only reporting area that, if excluded from a double materiality analysis, requires an explanation. This highlights the importance of the Paris Agreement’s goal to limit global warming to below 1.5°C.

Process of Carbon Footprint Assessment

The carbon footprint assessment process consists of five stages:

  1. Initial Meeting: Introducing the GHG Protocol to representatives of your organization.
  2. Defining Operational Boundaries: Inventorying data streams within your organization to define the report’s scope and analyze significant emissions.
  3. Data Collection Format Development: Creating a customized data collection tool tailored to your organization. Your role will be to provide data for each scope, with our full methodological support.
  4. Result Estimation: Addressing data gaps through estimations where necessary.
  5. Report Preparation: Analyzing all collected information and calculating the carbon footprint.

Benefits of a Carbon Footprint Report

A carbon footprint report provides confirmation for business partners and clients, supporting considerations for emission optimization and the integration of decarbonization measures. From a strategic perspective, it can offer a market advantage, particularly in green tenders or when collaborating with clients that enforce decarbonization policies and supplier codes of conduct.

Challenges in Emission Measurement Implementation

Key challenges in implementing emission measurement include gathering data from various sources. The most significant difficulty often arises with Scope 3 emissions due to the dispersion of information among third parties, such as suppliers. Obtaining accurate calculations from the value chain can be particularly challenging.

Timeline for GHG Report Preparation

The estimated preparation time for a GHG report is approximately one month. However, the exact schedule is determined for each project individually and depends on factors such as the company’s existing documentation, the complexity of operations in terms of emissions, and the chosen reporting scopes. Reports should be reviewed annually for each financial year.