Activity data - the foundation of every CO₂ balance sheet

What is activity data?

Imagine your company consumes electricity, heats, produces goods, sends parcels, sends employees on business trips - just normal everyday life. Each of these activities causes emissions. The figures behind this, which make everything measurable, are called activity data. For example, how many kilowatt hours of electricity were consumed, how many kilometers employees drove or how much material was purchased.

Only when this data is available can a CO₂ quantity be calculated. So you could say that emission factors are the lens through which we look at activity data. Without data, there is nothing to see.

Where do you get this data from?

The data comes from very different sources - depending on which emissions are considered and in which scope they fall. In CO₂ accounting, a distinction is made between Scope 1, 2 and 3:

Scope 1 - direct emissions

This refers to everything that is emitted directly within the company - for example, from heating, own vehicles or production facilities.

A typical example: Heating costs for stationary combustion processes. The corresponding activity data usually comes from the heating cost statement. Internal vehicle management also provides the necessary mileage or fuel data for the company's own vehicle fleet.

Practical tip: Air conditioning systems - often overlooked, but relevant
Important to know: When a company refills refrigerant (e.g. in air conditioning systems), only the refilled quantity counts - not the complete filling quantity of the system. Many make a mistake here, which quickly leads to a massive overestimation. Why? Because refrigerants have a high greenhouse effect. So: Only the refill counts - not the entire tank!

Scope 2 - indirect emissions from purchased energy

Like Scope 1, this area is still largely easy to map. Electricity or district heating consumption can usually be taken directly from the energy suppliers' bills - for example, from the electricity bill or the district heating bill.

Scope 3 - indirect emissions from the supply chain: complex but essential

The real challenge lies in Scope 3, because the further away the emissions are from your own company, the more difficult it is to collect data.

This involves, for example, purchased products and services, business travel, employee mobility or the shipping of goods. Companies often have no direct data here, only invoices - and even these are sometimes not as structured as one would wish.

Larger companies have an advantage: they work with ERP systems in which quantities, weights or material types are recorded digitally. These can be easily read and processed. In smaller companies, research often begins with a pile of paper invoices - this is tedious but of course feasible.

A good example is purchasing: if a certain material is procured, it is ideal if the weight is also specified in addition to the costs. A product- or supplier-specific CO₂ value would be even better, but unfortunately this is still the exception in practice. There are big differences here depending on the industry, but in the end a lot depends on the organization and structure in the company - less on the industry itself.

If data is missing: Estimation allowed, but please be transparent

Of course, it sometimes happens that data is simply not available - whether due to a lack of systems, incomplete accounting or simply because it is the first financial year. In such cases, assumptions can be made. The only important thing is that these are documented in a comprehensible manner and are not calculated in a glossy way.

However, the long-term goal is always to move from assumptions to real values.

What helps with the survey?

Digitalization plays a major role, but is not a must. Tools such as Excel, internal survey forms or automated readout systems (e.g. for invoices) help to collect data. Some companies also develop their own models. An example from our consultancy: we have built an Excel tool for a customer that automatically evaluates product data - as soon as new emission factors are entered, the tool continues to calculate automatically.

At natureOffice, we also offer questionnaires, templates and training courses to make it easy to get started. Because one thing is clear: unfortunately, we can't do the data collection for the companies - but we make it as easy as possible for them.

And when the auditor comes knocking?

Companies that are subject to CSRD reporting requirements or are committed to the Science Based Targets Initiative (SBTi), for example, are under particular scrutiny. The balance sheet must not only be correct, but also complete. In such cases, clean, transparent documentation of all activity data is crucial. If something is missing, it will be noticed during the audit at the latest.

Our tip for companies that are just starting out: Don't let it drive you crazy. If you are preparing the CO₂ balance sheet for the first time, you don't have to do everything perfectly straight away. The important thing is to make a start. And that it is clear what is still missing.

Our advice: divide up tasks, clarify responsibilities and collect the initial data - preferably with some structure, but without pressure. The CO₂ balance sheet is not a sprint, but a marathon. And we run with you.

Conclusion: activity data is more than just numbers - it shows what is possible

In the end, the CO₂ balance sheet is not just about reporting. It's about finding out where a company stands - and what it can do to reduce emissions. Without reliable activity data, everything remains speculation.

That's why anyone who is serious about climate protection starts with the basics. And that means data.