FAQ

The climate neutrality mechanism goes back to the Kyoto Protocol (https://unfccc.int/resource/docs/convkp/kpger.pdf). According to the definition of the Intergovernmental Panel on Climate Change (IPCC), it defines climate neutrality as follows: If an emission source (e.g. corporate activity) is offset by an emission sink (climate protection project), no additional damage is caused to the climate. We then speak of a term known as "climate neutral". Source IPCC (https://www.ipcc.ch/sr15/chapter/glossary/)

Climate neutrality is an environmental policy goal of not exerting any additional negative influence on the climate through production and consumption. This is based on the assumption that the climate system can buffer a certain level of greenhouse gas emissions without having any significant impact on the climate. However, climate neutral does not mean that no greenhouse gases have been produced or that the company has been able to reduce and avoid them to such an extent that it is emission-free. Products, services or companies can be climate-neutral if the greenhouse gas emissions are offset after determining the CO2e balance (e.g. according to the GHG Protocol). In addition to voluntary commitment to climate protection, the avoidance or reduction of greenhouse gases is imperative and important, but according to the IPCC it is not a prerequisite for achieving climate neutrality. For more information on what companies contribute to avoiding or reducing CO2e emissions beyond CO2e offsetting, or which system limits have been taken into account for CO2e offsetting, please contact the above-mentioned company itself.

What companies do to avoid or reduce greenhouse gas emissions beyond the pure offsetting of greenhouse gas emissions (according to Kyoto) should be described on the company's website.

Climate-neutral through CO2 offsetting does not mean that no greenhouse gases have been produced, for example in a production process, or that the company has been able to reduce and avoid its greenhouse gas emissions to such an extent through innovative technology that it is emission-free.

Other common terms: CO₂ certificates, climate protection certificates, emission certificates. CO₂ certificates are generally traded in the unit of 1 tonne of CO2e (e=equivalents). Other greenhouse gases that are harmful to the climate, such as methane, are converted into a corresponding quantity of CO₂, known as CO₂ equivalents. 1 certificate corresponds to a saving of one tonne of CO₂ equivalent through a climate protection project. There are two markets for trading CO₂ certificates: the mandatory market at state level and the voluntary market. Independent institutions such as the Gold Standard certify and verify climate protection projects from which certificates are generated.

Voluntary climate protection is about taking responsibility and actively working to protect the climate. And just as everyone is part of the problem, everyone can also be part of the solution.

Voluntary CO₂ offsetting (short: compensation; Latin: compensare = to compensate; English: carbon offsetting) is a voluntary payment for an additional climate protection measure that saves the amount of greenhouse gas emissions associated with a process at another location. The terms CO₂ compensation, offsetting, voluntary compensation or compensation payment are used synonymously in the sense described here.

No. From our point of view, the costs you pay to offset your CO₂ emissions are not donations for climate protection, but represent a sensible investment in a measurable reduction in your CO₂ emissions.

No. Particularly in the voluntary offset market, trading in CO₂ certificates is the only way to get a certified climate protection project off the ground and finance it over a very long period of time. Certificate buyers, whether companies, organizations or private individuals, therefore make an active and real contribution to climate protection. This clearly has nothing to do with "easing your conscience" or "buying your way out of CO₂ sin". However, if it is the case that you could ease your conscience by offsetting CO₂, this option would also be far better than doing nothing.

Sitting out climate problems through ignorance or repression cannot be a solution. It is much better to become aware of your CO₂ emissions, for example by determining your CO2 footprint, to reduce them and ideally to stop them. However, as long as this "shutdown" is not yet possible, CO2 offsetting is the best way to reduce emissions quickly and particularly effectively. This creates time for the development of further innovations or mechanisms in the area of voluntary climate protection. So: YES, it makes sense to know your CO2 footprint - and YES, offsetting CO₂ emissions is an investment in the future!

No. If you look at the corporate communications of some companies, you might think that only the "unavoidable" CO₂ emissions are allowed to be offset. The prerequisite before offsetting is first to avoid emissions, then to reduce unavoidable CO₂ emissions through various efficiency measures and only then to offset the CO2 emissions that cannot be further reduced. This approach is certainly justified, but inevitably leads to offsetting being relegated to last place in the ranking of climate protection measures. The avoidance and reduction measures that have not yet been implemented also provide sufficient justification for why a company does not need to offset CO₂ emissions in the first place. The approach that only "unavoidable" greenhouse gas emissions should be offset is also a precondition that does not exist. After all, who determines what is avoidable? Is a vacation trip or a car journey avoidable? As this is therefore subjective, there can be no precondition of this kind.

The principle of climate neutrality, as it is applied today in voluntary climate protection, is based on the Kyoto Protocol, which was adopted in 1997. The Kyoto Protocol is an additional protocol to the United Nations Framework Convention on Climate Change (UNFCCC) with the aim of global climate protection.

The agreement, which came into force in 2005, regulates binding targets for greenhouse gas emissions under international law for the first time. It was defined that emissions that occur in one place can be avoided in another. The trading of emission rights is therefore the central instrument of the Kyoto Protocol.

Let's be honest. We want to protect the climate (and the environment) and curb global warming. But what price are we prepared to pay for this? Are we prepared to make sacrifices to protect our environment and safeguard the future of our children? What are we willing or able to do without? And what does doing without mean on a global level? Will we do without bananas or coffee in future, products that often have to travel a long way to reach the consumer? And what do we say to the bananas, farmers or coffee growers? Perhaps: "Sorry, we are now protecting the climate and we will no longer buy your products!"? In the future, it won't be enough to talk about harmonious, sustainable coffee cultivation with satisfied coffee farmers with beautiful pictures, or to only buy cotton shirts that are somehow certified! No! For each of us, protecting the climate means cutting back, limiting consumption, using things for longer, not flying short distances by plane and making sure that the buildings we live in are energy-optimized. Of course, these points represent a large number of things that we all need to tackle together and, of course, ultimately, individually.

But climate neutrality through carbon offsetting can be a building block that buys us time until we have developed more efficient technologies that emit significantly less CO₂ than before or until we have adapted our consumer behavior to the necessities. Perhaps we will then also have a solution to the massive injustice in the world and the unequal distribution of wealth. Solutions against famine and water shortages and against politically motivated wars.

There are different types of projects that can be used to offset CO₂ emissions. Some projects invest in emission savings through the increased use of renewable energy sources, others remove carbon dioxide (CO₂) from the atmosphere through reforestation and others avoid the emission of greenhouse gases in industrial processes. The projects also differ in terms of their scope. There are smaller projects that take place at community level and larger ones that can encompass an entire industrial plant. The different types of projects have different advantages and disadvantages in terms of their potential for reducing greenhouse gases, but also in terms of the side effects they have, for example on biodiversity or the employment situation in the region. Climate protection projects must meet internationally recognized criteria and standards and be certified accordingly.

The most important criteria are as follows:

Additionality: It must be ensured that a project can only be implemented on the basis of the funds generated from emissions trading. The climate protection project must therefore be dependent on proceeds from emissions trading to cover its financing requirements.

Exclusion of double counting: It must be ensured that the CO₂ emissions saved are only counted once (by the owner of the certificates). In particular, this means that certificates may only be sold once.

Permanence: The emission savings must be permanent, e.g. the sequestration of CO₂ in forests must be long-term.

Regular review by independent third parties: Climate protection projects must be reviewed by independent third parties (e.g. TÜV, SGS, DNV) at regular intervals for all of the above criteria.

What advantages do reforestation projects offer over technical projects? Only reforestation projects use the mechanism of photosynthesis to bind CO₂ currently in the atmosphere in the biomass of the tree and remove it from the atmosphere immediately and permanently. CO₂ is therefore bound directly. Reforestation projects therefore help us to counteract the current problem of too much CO₂ in the atmosphere. Renewable energy projects, on the other hand, only indirectly avoid CO₂ emissions by preventing them in the future. For us at natureOffice, the many advantages clearly lie in the many co-benefits that reforestation projects bring with them. First and foremost, the safeguarding and creation of biodiversity, the stabilization and creation of the many protective functions of forests, such as erosion and water protection. Not forgetting the long-term jobs in the project regions, which improve the living conditions of the local population. A wind farm financed by an energy company in China, for example, does not offer these benefits. It is not a question of which is better or worse. We need both forms in order to solve current and future problems in the long term.

You often hear these terms in connection with climate protection projects in Germany or the purchase of compensation certificates for decommissioning. But what do they actually mean?

Double counting is a negative scenario in which an emission reduction is claimed or sold twice. Double counting is a risk that can undermine environmental integrity.

National projects here in Germany in particular often harbor the risk of double counting. As a member of the EU, Germany has signed the Kyoto Protocol and has therefore made a legally binding commitment to limit and reduce emissions. Germany is therefore obliged to report its emissions for afforestation, reforestation and deforestation. In the second commitment period, arable land and grassland management were also included in reporting as part of the national emissions inventory.
This means that reductions from national forest projects in Germany are positively counted in the national emissions inventory. If these reductions were offered to customers to offset CO₂ emissions, this would be a clear case of double counting.

In the case of registration and decommissioning, the problem of double counting can be countered as follows: The certificates issued for a project should be registered at a central location, in a so-called registry. Registries issue serial numbers and track the ownership of emission allowances. Information on whether certificates have already been used for offsetting purposes and thus "retired" is publicly accessible here. This prevents certificates that have been retired from being resold or traded. There is no generally applicable public registry for voluntary market allowances. Two registry operators in particular are relevant, the APX and Markit, the two largest registries in the area of voluntary CO₂ transactions.

These are climate protection standards that certify climate protection projects on a voluntary basis. A climate protection project must comply with the rules of the standards. Rules include, for example, additionality, which means that a project is additional and was not already planned or would have been implemented anyway. Other issues that are checked include no child labor, no land displacement, compliance with local laws and much more. These criteria are checked by independent auditors at the beginning and during the entire duration of the project. The Gold Standard is the better-known climate protection standard, but other climate protection standards such as the VCS are absolutely comparable and equivalent in terms of performance.

Only the commitment to voluntary climate protection makes it possible to develop and operate climate protection projects worldwide.

The climate protection projects are certified by the Gold Standard (or VCS) and are monitored over their entire term. This means that the retirement of certificates is also controlled by the standard. This ensures that certificates cannot be sold more than once. These projects can only be implemented through additionality, i.e. the sale of CO₂ certificates.

The Kyoto Protocol specifies the countries in which climate protection projects are permitted for the voluntary market. These are emerging and developing countries. The reason for this is that, in addition to climate protection, social structures are also to be improved. This includes, for example, the water and energy supply, the construction of schools and specifically the promotion of women through women's projects. Another important point is that the implementation of climate protection projects in emerging and developing countries is considerably cheaper, but has the same effect on the global climate. Projects that protect the climate can also be initiated in Germany, but these projects do not generate climate protection certificates.

For the global climate, it doesn't matter where CO₂ offsetting takes place. It does for the economy. That is why climate protection projects generally make more sense where the natural conditions are available and the projects can be implemented cost-effectively. An important side effect: climate protection projects in the developing world promote technology transfer and actively help people to help themselves. Another problem with climate protection projects in Germany relates to the possibility of double counting. Indirect double counting could occur if fossil electricity from a power plant is replaced by electricity from a wind farm, for example. The electricity generated from renewable sources would relieve the national emissions budget and generate additional emission allowances. Forest areas are subject to strict controls and requirements. For example, forest areas must be reforested after fires or wind damage. This reforestation cannot result in a climate protection project, as the important criterion of additionality is not met in this case. However, we would like to do one thing without leaving out the other, as we have to deal with a variety of problems, especially in German forests, which are also caused by climate change. This is why we have also decided to get involved in Germany and support important forest ecology projects.

Climate change has also arrived in Germany. For historical reasons dating back to the 17th century, the wrong trees are growing in many forest areas in Germany. Trees that, due to natural vegetation, should perhaps grow in the north rather than the south of Germany. Or if we look at the past summer with its above-average temperatures and long dry spell, we quickly understand that climate adaptation is also needed in German forests. Instead of always calling on the state, we should work together with regional forestry companies on forest ecology projects in Germany. This can be forest conversion in the Alps, where we replant silver fir and beech, as well as the maintenance of sections of the biosphere reserve in the Rhön or the rewetting of moorland in the Hunsrück. In Werdohl, whose forests were hit by extreme storms, we are replanting the storm areas together with the surrounding communities.

The CO₂ footprint of the company location is calculated in accordance with the Greenhouse Gas (GHG) Protocol (WRI and WBCSD, 2004) or ISO 14064. This always takes into account all direct greenhouse gas emissions (Scope 1) and all indirect emissions from the consumption of electricity, district heating and district cooling (Scope 2). The consideration of all or selected indirect emissions (Scope 3) from upstream and downstream processes is optional.

The carbon footprint of products is calculated in accordance with the Greenhouse Gas (GHG) Protocol (WRI and WB-CSD, 2004) or ISO 14067. This always takes into account (cradle-to-gate) all direct greenhouse gas emissions from production, all indirect emissions from the consumption of electricity, district heating and district cooling and upstream indirect emissions. The additional consideration of all indirect emissions from downstream processes is applied in particular to consumer products (cradle-to-grave). The categories considered in the assessment are Energy consumption/ Water consumption/ Purchased raw materials and materials (production and delivery)/ Packaging material (production and delivery)/ Waste disposal and recycling/ Mobility: employee travel and business mobility.

Most people now know what CO₂ is: carbon dioxide (CO₂) is an important greenhouse gas and is emitted by aircraft and vehicles, for example. Excessive CO₂ emissions have a negative impact on climate change and contribute to global warming. In publications or documentation on CO₂ balances, you will often not find the abbreviation CO₂, but CO2e. What is this abbreviation all about?

CO2e is a unit of measurement that makes the effect of all greenhouse gases on our climate comparable and thus takes into account all greenhouse gases mentioned in the Kyoto Protocol. These include carbon dioxide (CO₂), methane (CH4), nitrous oxide (NO2), halogenated fluorocarbons (including CHF3), perfluorinated fluorocarbons (CF4) and sulphur hexafluoride (SF6), which contribute to the greenhouse effect to varying degrees. They remain in the earth's atmosphere for different lengths of time and are much more harmful to the climate than the known CO₂, as they have a much higher global warming potential. In Germany, however, CO₂ is the most important greenhouse gas in terms of this greenhouse gas effect, accounting for 88%. However, due to their higher global warming potential, the other gases should not be neglected. How much more harmful a greenhouse gas really is than CO₂ can be calculated using CO₂ equivalents (CO2e).

Take methane, for example:
The effect of one tonne of CO₂ is compared, usually over a period of 100 years, with the effect of one tonne of methane. One tonne of methane is around 25 times more harmful to the climate than one tonne of CO₂. Therefore, one tonne of methane corresponds to around 25 tons of CO₂ equivalents (CO2e).

Note on the climate-neutral logo through CO₂ offsetting: We take all greenhouse gases into account when preparing the CO₂ balances.

Yes, they do exist. Depending on your requirements, we can prepare your climate balance sheet in accordance with

DIN ISO 14064-1 (PCF)

DIN ISO 14064 (CCF)

or the Corporate Standard of the Greenhouse Gas Protocol for

• CCF Scope 1 and 2
• the Corporate Value Chain Standard for CCF Scope 3
• or the Product Life Cycle Standard for PCFs.

DIN ISO 14064-1 provides specifications including guidance on the quantitative determination and reporting of greenhouse gas emissions and greenhouse gas sinks at organizational level. The Greenhouse Gas Protocol (GHG Protocol) is the most recognized international standard for greenhouse gas accounting of companies and projects. Greenhouse gas emissions are divided into three scopes according to the GHG Protocol logic:

• Direct emissions resulting from the company's activities on site (e.g. gas consumption)
• Indirect emissions from purchased electricity, heating and cooling
• Indirect emissions from the upstream and downstream supply chain (e.g. emissions from the assets in our investment portfolio belong to category 3.15 Investments)

The effort required to prepare a balance sheet varies greatly and depends on what is being balanced. For example, does a product consist of just a few raw materials or is there a complex production process involving a wide variety of materials? The more precise and differentiated the data is to be evaluated and the deeper you want to go into the supply chains, the more complex, but also more precise and detailed your carbon footprint will be. The most time-consuming step in a carbon footprint is the collection of the necessary activity data, which is then used to determine the emission quantities. Here we are dependent on the support of the company, which must already provide this activity data.

First of all, you should define the objectives for accounting. If it is mandatory for your company by law, it is very likely that precise requirements apply. If you are driven purely by self-interest, you are free to decide on the scope and reporting.

You then define the operational and company-specific system boundaries and the reporting year. Once you have defined the scope of your balance sheet, you can collect the relevant data (activity data) and calculate the greenhouse gas emissions.

Activity data is a quantitative measure of an activity that results in GHG emissions. It is a measure that models what happens during a certain period of time (e.g. amount of gas consumed, kilometers driven, tons of solid waste disposed of in landfills, etc.).

Examples of activity data

• amount of kilowatt hours of electricity consumed
• amount of fuel consumed
• operating hours
• distance traveled

Emission factors are quantitative measures of GHG emissions resulting from a defined activity.

Examples of emission factors:

• kg CO2e/€ specification - e.g. for calculating purchased services
• kg CO2e/kg material e.g. for calculating purchased production materials
• kg CO2e/kWh Energy source e.g. for calculating thermal energy
• kg CO2e/tkm Type of transportation e.g. for calculating deliveries

No, we currently only generate CO₂ certificates from the forest project. In the future, we will set up another project in the area of energy-efficient cooking stoves.

This depends on the tree itself, the location, the amount of sunlight, the planting density and many other factors. It's impossible to say in general terms, as we have around 89 different tree species on our site.

No, the calculation of the amount of emissions is not broken down by tree, but by area. We assume that approx. 12 tons of carbon are sequestered per hectare per year.

We plant new trees twice a year, always during the rainy season.

There is not even an authority or institution in Togo that has dealt with this issue arising from Paris to date. Especially as new rules can only be applied to new projects and not to existing projects.

The PROJECT TOGO climate protection project pursues the vision of combining active climate protection with the improvement of social structures. In addition to its function as a climate protection project, the project has developed into a regional project and now fulfills 12 of the 17 Global Goals. Together with the support of committed people and companies, POROJECT TOGO is creating self-sustaining value-added units: Facilities for energy production, water supply and soil improvement, infrastructures for health and education, projects for sustainable agriculture and forestry, self-sufficiency and market production. The core of PROJECT TOGO consists of natural forest afforestation. The aim of the activity is to plant native tree species to create a conservation zone that will develop into a natural forest in the long term. Around 2 million trees have been planted on an area of 1,000 hectares since the project began in 2012. The trees are exclusively native species in the region.