Corporate Carbon Footprint

A Corporate Carbon Footprint – CCF for short – is a greenhouse gas balance sheet at the level of a company or other organisation. It allocates the greenhouse gas emissions caused within a reporting period or attributed to the organisation to defined balance sheet categories.

The term "carbon footprint" is often used as a simplification. In fact, a CCF does not only take carbon dioxide into account. It includes the greenhouse gases required by the GHG Protocol:

• carbon dioxide (CO₂),

• methane (CH₄),

• nitrous oxide or laughing gas (N₂O),

• hydrofluorocarbons (HFCs),

• perfluorocarbons (PFCs),

• sulphur hexafluoride (SF₆),

• nitrogen trifluoride (NF₃).

The climate impact of the various gases is converted into CO₂ equivalents using their global warming potential – or GWP. natureOffice uses 100-year GWP values for this purpose. If individual greenhouse gases are converted directly, values from the current IPCC Assessment Report are always used. If a suitable emission factor already contains a total CO₂e value, the GWP basis stored in the respective source or database applies. The source and version of the factors used are documented in the specific balance sheet.

A CCF is a balance-sheet allocation according to defined rules. It is not a statement as to whether a company is sustainable, climate-friendly, climate-neutral or emission-free as a whole. Furthermore, it does not automatically map the emissions avoided outside the defined balance sheet boundary or the impact of individual measures on society as a whole.

Key takeaway: A CCF is a greenhouse gas balance sheet – not an award and not a corporate status.

The primary methodological basis for Corporate Carbon Footprints is the Greenhouse Gas Protocol. In the version applicable at the time of publication, natureOffice relies in particular on:

• the GHG Protocol Corporate Accounting and Reporting Standard for defining the organisational and reporting boundaries as well as for accounting for Scope 1 and Scope 2,

• the GHG Protocol Scope 2 Guidance for location-based and market-based accounting of purchased energy,

• the GHG Protocol Corporate Value Chain (Scope 3) Standard and the associated calculation guidance for the upstream and downstream value chain,

• the Required Greenhouse Gases in Inventories amendment to include the seven greenhouse gases required by the GHG Protocol.

Insofar as additional rules apply to a company, a sector, a country, a reporting programme or a specific application, these are taken into account additionally. These may include, for example, ISO 14064-1, sector-specific guidelines, legal requirements or requirements of a reporting or target system. The specific bases applied and any deviations are mentioned in the carbon footprint profile or calculation report.

In the event of conflicting requirements, methods are not switched unnoticed. natureOffice documents which rule was applied for the respective purpose, how it influences the result and whether comparability with other carbon footprints is limited.

Current development of the standards

The frameworks for corporate accounting are currently being further developed. In July 2026, the GHG Protocol and ISO announced that they would merge their corporate accounting frameworks into a harmonised global standard. Until the publication and entry into force of new binding versions, the respective current standards remain the basis for the calculation.

The GHG Protocol Land Sector and Removals Standard, Version 1.1, applies from 1 January 2027 to companies with significant land sector activities in their own operations or in the value chain. This may in particular include companies that manage or control agricultural land, produce, process, source or sell agricultural products or provide relevant inputs for agriculture. The standard also contains rules for companies that want to report certain natural or technical CO₂ removals or the geological storage of CO₂ in their footprint.

natureOffice checks whether these requirements are applicable during initial preparation and at each professional update. Version 1.1 does not yet contain a comprehensive methodology for forestry and forestry value chains. If corresponding matters are presented, the additionally used methodology and its limitations are disclosed separately.

Key point: The specific footprint does not just state "according to GHG Protocol", but the actually used standards, versions and amendments.

The creation of a CCF follows five fundamental principles:

Relevance

The organisational boundary and the emission sources included must appropriately reflect the actual activities and economic relations of the organisation. The inventory should contain the information required by its intended users and for decisions.

Completeness

All relevant emission sources within the defined organisational boundary are recorded. Data gaps, estimates and exclusions are not hidden, but described and justified in a comprehensible manner.

Consistency

Methodologies, boundaries, data rules and calculation methods are applied as consistently as possible across reporting years. Changes are documented and taken into account in comparisons.

Transparency

Data used, emission factors, assumptions, allocations, estimates, exclusions and methodological choices are documented to an extent that enables professional classification.

Accuracy

Systematic over- and underestimations should be avoided as far as practically possible and uncertainties reduced. The number of decimal places must not suggest a higher level of accuracy than the data actually possesses.

The GHG Protocol does not provide for a general, flat-rate materiality threshold below which known emission sources may be omitted without review. A lack of specification is therefore not automatically equated with zero. Where an accurate collection is not proportionate or not possible, it is first examined whether a reliable estimate, a proxy or a conservative approach can be used.

Key takeaway: Data gaps are identified – not declared as zero-emission activities.

Before starting the calculation, the subject of the balance sheet and the reporting period must be clearly defined.

Subject of the balance sheet

The subject of the balance sheet can be an individual company, a group of companies, a non-profit organisation, or any other clearly described organisational entity. The specific balance sheet profile specifies:

• the legal or organisational name,

• the included companies, locations, and permanent establishments,

• material investments, joint ventures, leased locations, or franchise activities,

• the chosen consolidation approach,

• the intended use of the balance sheet.

Reporting period

The CCF generally refers to a continuous twelve-month period. This may correspond to the calendar year or a differing financial year. Deviating or shortened reporting periods must be explicitly marked and must not be compared with full financial years without contextualisation.

Activity data should temporally align with the reporting period. If individual data are only available for different periods, they are properly apportioned, extrapolated, or estimated. The methodology and impact are documented.

Organisational reporting date

The balance sheet profile records which organisational structure was used as the basis for the reporting year. Acquisitions, sales, mergers, spin-offs, as well as insourcing and outsourcing, may trigger a recalculation of the base year.

The organisational boundary determines which companies, investments, locations, and activities are attributed to the CCF. The GHG Protocol permits various consolidation approaches for this purpose:

Operational control

The organisation accounts for 100 per cent of the emissions from activities over whose operational processes it can introduce and implement the key operating policies. Activities without operational control are not consolidated as Scope 1 and Scope 2, but may fall under Scope 3 depending on the circumstances.

Financial control

The organisation accounts for 100 per cent of the emissions from activities over which it exercises financial and economic control.

Equity share approach

The organisation accounts for emissions in accordance with its economic share in an activity or investment. The economic substance of the relationship is decisive here and may deviate from the formal ownership share.

As a rule, natureOffice uses the operational control approach. If ownership, control, or investment structures, or the intended purpose of the carbon footprint make another approach more appropriate, a justified deviation can be made to financial control or the equity share approach. The chosen approach is documented for the specific carbon footprint and applied consistently to all included entities. A change in the consolidation approach is documented as a methodological change and may necessitate a retrospective recalculation of previous footprint baselines.

Leased buildings, facilities, and vehicles

The classification of leased assets depends on the consolidation approach and actual control. Emissions can therefore be assigned to Scope 1, Scope 2, Scope 3 Category 8, or Scope 3 Category 13, depending on the perspective and contractual design. The mere possession of a rental or leasing agreement does not determine the assignment.

Visible in the concrete carbon footprint: consolidation approach, included entities, treatment of investments and leases, as well as significant changes compared to the previous year.

After defining the organisational boundary, emission sources are assigned to three scopes:

Scope 1 – direct emissions

Scope 1 includes emissions from sources owned or controlled by the organisation according to the chosen consolidation approach.

Scope 2 – indirect emissions from purchased energy

Scope 2 includes emissions from the generation of purchased or acquired electricity, steam, heating, and cooling consumed by the organisation.

Scope 3 – other indirect emissions

Scope 3 includes other indirect emissions that occur as a consequence of the organisation's activities, but whose sources lie outside its organisational boundary. They are assigned to 15 categories of the upstream and downstream value chain.

Scope 1, Scope 2, and Scope 3 are reported separately. Within a corporate carbon footprint, the same emissions must not be counted multiple times in different Scope 3 categories. However, the fact that the same emission can appear in the footprints of different companies along the value chain is inherent to the system: a supplier's direct emissions can simultaneously be their customer's Scope 3 emissions.

Scope of a natureOffice CCF

A natureOffice CCF covers Scope 1 and Scope 2, as well as generally the upstream Scope 3 categories 1 to 8. The downstream categories 9 to 15 are included depending on the company's activities, the intended use, and agreement with the customer.

For each specific footprint, it is transparently reported which Scope 3 categories have been accounted for and which are not included. natureOffice does not use the blanket term "partial footprint" for a limited scope of assessment. The crucial factor is that the scope actually considered is clearly identifiable and the result is not interpreted beyond what the included categories allow.

Scope 1 includes, in particular:

• stationary combustion, for example in boilers, furnaces, turbines or emergency power generators,

• mobile combustion in owned or controlled cars, lorries, construction machinery, ships or other vehicles,

• process emissions from physical or chemical manufacturing and processing procedures,

• fugitive emissions, for example from leakages of refrigerants, air conditioning systems, heat pumps, gas networks or process plants.

For fuels, direct combustion emissions are allocated to Scope 1. Emissions from the extraction, production and transport of these fuels generally belong to Scope 3 Category 3.

Refrigerants and other fugitive emissions

Refrigerant losses are calculated on the basis of documented top-up quantities, changes in inventory, maintenance records or suitable estimation methods. "No reported top-up" is only equivalent to "no emission" if the data basis actually supports this.

Self-generated and sold energy

Direct emissions from self-generated energy remain in Scope 1. If part of the self-generated energy is sold or handed over, the Scope 1 emissions associated with its generation are not deducted from the corporate carbon footprint.

Biogenic combustion emissions

Direct biogenic CO₂ emissions from the combustion of biomass or biogenic fuel components are reported separately outside the Scope totals. Resulting methane and nitrous oxide emissions, on the other hand, are allocated to the appropriate Scope. The separate reporting of biogenic CO₂ does not automatically mean that the use of biomass is climate-neutral.

Scope 2 includes emissions from the generation of purchased or otherwise acquired electricity, steam, heating, and cooling consumed by the reporting organisation within its organisational boundary.

Location-based method

The location-based method uses average emission factors of the electricity grid or energy supply system in which the consumption occurs. It reflects the average emissions intensity of the respective supply region. Up-to-date factors from official national or recognised regional sources are used wherever possible. The source and data year are documented in the specific greenhouse gas inventory.

Market-based method

The market-based method reflects emissions from electricity that companies have purposefully chosen. It derives emission factors from contractual instruments, which include energy attribute certificates (such as Guarantees of Origin), specific power products, direct supply contracts, or reliable supplier-specific emission factors.

In markets where such contractual instruments are available, Scope 2 emissions are calculated using both methods and reported separately. The two results must not be added together. If a total value comprising Scope 1, Scope 2, and Scope 3 is presented, it must clearly indicate which Scope 2 method was used.

Requirements for market-based evidence

Contractual instruments are only taken into account if they meet the quality criteria of the GHG Protocol Scope 2 Guidance. These include in particular:

unambiguous attribution of the emission characteristic to the quantity of energy generated,

exclusive and non-double-counted claim to this characteristic,

traceable tracking and redemption or retirement on behalf of the reporting organisation,

temporal proximity between the generation or certification period and the energy consumption,

spatial attribution to the same relevant market,

appropriate consideration of energy attributes already claimed elsewhere.

For the market-based calculation, data is taken into account in the following general order of priority:

• suitable energy attribute certificates and contractual instruments,

• qualified supplier- or product-specific emission factors,

• a residual mix appropriate for the relevant market and period,

• alternatively, a suitable grid or average factor.

If evidence does not meet the quality criteria, it will not be used as the basis for a correspondingly low market-based factor. For European electricity markets, the current residual mix of the Association of Issuing Bodies (AIB) can be used in particular, provided it appropriately represents the market and period under consideration. For other markets, suitable national or regional sources are used. If no reliable residual mix is available, this will be disclosed.

Evidence must be temporally and spatially attributable to the energy consumption, uniquely designated for the reporting organisation, and redeemed or retired and documented prior to the technical approval of the inventory at the latest. If evidence is procured or redeemed only after the end of the reporting year, it can only be taken into account if it covers the energy consumption of the reporting period, meets all quality criteria, and the attribution is fully documented before approval of the inventory.

Boundaries

Grid losses as well as upstream emissions from energy provision generally belong to Scope 3 Category 3, not Scope 2.

Self-generated and self-consumed energy is not recorded as purchased energy in Scope 2. Any direct emissions from its generation are reported under Scope 1.

Energy attribute certificates are not proof of voluntary project engagement. Such engagement and carbon offsets do not alter Scope 2.

Estimated avoided emissions from renewable energy projects are reported separately outside the Scope inventory and are not deducted from the CCF.

Scope 3 covers the other indirect emissions from the upstream and downstream value chain. The GHG Protocol assigns them to 15 categories. Within a company's carbon footprint, these categories must be applied in such a way that no double counting occurs between them.

Upstream categories

1. Purchased goods and services

Cradle-to-gate emissions from goods and services purchased in the reporting year, provided they are not assigned to categories 2 to 8.

2. Capital goods

Cradle-to-gate emissions from capital goods acquired or purchased in the reporting year. They are generally recorded in the year of acquisition and are not distributed over several years in accordance with financial depreciation.

3. Fuel- and energy-related emissions

Upstream emissions from purchased fuels and energy, transmission and distribution losses, as well as other energy emissions that are not already included in Scope 1 or Scope 2.

4. Upstream transport and distribution

Transportation and storage of purchased goods, as well as transportation and distribution services paid for by the organisation, provided they are not already included in Category 1.

5. Waste generated in operations

Treatment and disposal of waste and wastewater generated in the operations during the reporting year by third parties.

6. Business travel

Business-related travel in modes of transport not owned or controlled by the organisation. Overnight hotel stays are included as standard. If complete primary data is not available, appropriate assumptions, average values, or proxies are used and documented.

7. Employee commuting

Commuting by employees between their home and place of work. Emissions from mobile work or working from home are included as standard. The calculation is based on available information regarding the working model and suitable documented assumptions or emission factors.

8. Upstream leased assets

Emissions from leased assets that are not already included in Scope 1 or Scope 2 according to the chosen consolidation approach.

Downstream categories

9. Downstream transport and distribution

Transportation, storage, and distribution of sold products after sale, provided the services have not been paid for by the reporting organisation and already assigned to Category 4.

10. Processing of sold products

Emissions from the further processing of intermediate products sold by other companies.

11. Use of sold products

Direct and – where methodologically intended – indirect emissions from the use of products sold in the reporting year over their expected lifetime.

12. End-of-life treatment of sold products

Expected emissions from the treatment, recovery, and disposal of products and packaging sold in the reporting year.

13. Downstream leased assets

Emissions from assets owned by the organisation and leased to third parties, provided they are not already included in Scope 1 or Scope 2.

14. Franchises

Emissions from franchise operations that are not already included in Scope 1 or Scope 2 according to the chosen consolidation approach.

15. Investments

Emissions from equity investments, financing, and other relevant investments allocated to the organisation in accordance with the applicable GHG Protocol rules.

Assessment of categories

natureOffice generally includes upstream categories 1 to 8 in the accounting. Which downstream categories 9 to 15 are taken into account is determined with the client based on business activities and the intended scope of the carbon footprint. The specific CCF clearly identifies the accounted categories.

For each category, it is documented whether it is:

• applicable and calculated,

• applicable but estimated,

• not material after a preliminary assessment,

• not applicable,

• or excluded with justification.

Categories are not prioritised solely on the basis of their expected quantitative share. Additionally, opportunities for influence, business relevance, stakeholder interests, risks, expenditure level, industry-specific significance, and reduction potential can be taken into account.

Temporal classification

Some Scope 3 categories cover emissions that occur in the reporting year. Others – in particular the use and disposal of products sold in the reporting year – contain expected future emissions. These figures do not indicate that all emissions were already physically released in the reporting year. The lifetimes, use profiles, and end-of-life scenarios used are documented.

Wherever possible, the calculation is based on data that reflects the actual activities in the reporting period. The appropriate data source depends on the emission source, intended use, materiality and availability.

Data hierarchy

natureOffice generally prioritises:

• measured primary and consumption data, such as kWh, litres, kilograms, kilometres or refrigerant top-up quantities,

• supplier- or process-specific data, provided that their system boundary, time period and methodological quality are traceable,

• quantity- or activity-based secondary data, combined with suitable average or industry factors,

• suitable proxies and modelled values if direct data is not available,

• spend-based calculations if physical or more specific data is lacking or cannot yet be collected economically for screening purposes.

This sequence is not automatic. A supplier-specific value is only better than an average value if its balance boundary, reference value, method and data quality fit the intended use. Conversely, a spend-based calculation can be suitable for an initial relevance analysis without achieving the accuracy of a quantity- or supplier-specific calculation.

Spend-based results can be influenced by price changes, inflation, exchange rates and different purchasing conditions. Such effects must be taken into account in time series and reduction statements.

Data quality requirements

When selecting and evaluating data, natureOffice looks in particular at:

temporal representativeness: does the data year match the reporting period?

geographical representativeness: does the data set reflect the relevant location or market?

technological representativeness: does it correspond to the actual product, process or energy source?

completeness: does it sufficiently cover the relevant activities and normal fluctuations?

reliability: are the origin, collection method and, if applicable, verification traceable?

Data gaps and estimations

Missing data is not automatically set to zero. Depending on the significance of the source, missing values are:

• requested from the data owner,

• extrapolated from reliable partial periods,

• estimated on the basis of technical, quantitative or financial parameters,

• replaced by a contextually suitable proxy,

• or reported as a justified data gap or exclusion.

Significant estimations are described in such a way that their derivation and their possible influence on the result are recognisable.

An emission factor links an activity amount with the resulting greenhouse gas emissions. It can contain a single greenhouse gas or a total value already converted into CO₂ equivalents.

natureOffice selects factors based on their suitability for the respective emission source. In particular, the following are taken into account:

• professional and institutional origin,

• temporal, geographical and technological alignment,

• greenhouse gases included,

• system boundary of the factor,

• GWP values used,

• transparency and topicality,

• consistency with the other carbon footprint data.

Depending on the use case, supplier- or plant-specific values, official factors, recognised databases, industry sources or scientifically robust secondary data are used. natureOffice generally uses the most current suitable emission factors available at the time of the carbon footprint calculation. However, being "up-to-date" on its own is not sufficient: a factor must also fit the respective activity in terms of time, geography, technology and its system boundary.

If a factor already contains a total CO₂e value, the GWP basis of the source used is adopted. If individual greenhouse gases are converted into CO₂e by natureOffice, 100-year GWP values are used; fundamentally based on the current IPCC Assessment Report. Insofar as different databases contain different GWP bases, unintentional mixing is avoided where possible and any remaining limitation of consistency is documented.

Direct and upstream factors

For fuels, a distinction is made between direct combustion emissions in Scope 1 and upstream emissions from fuel provision in Scope 3. Factors with different system boundaries must not be added together or exchanged for one another unnoticed.

Factor version and data year

The source used, version and – where available – the reference year are documented. A newly published factor is not automatically the most suitable factor for a historical reporting year. Factors should represent the emission intensity of the activity at the time of its occurrence as accurately as possible.

If a result changes solely due to a new factor or database version, this is initially a methodological or data-related change and not automatically a real emission reduction.

The basic calculation logic is:

Activity data × appropriate emission factor = Greenhouse gas emissions

If individual gases are calculated separately, the conversion is then carried out:

Amount of greenhouse gas × 100-year GWP = CO₂ equivalents

If an emission factor already contains a total CO₂e value, no further GWP is applied to this value.

Calculations may include additional steps, such as:

• Conversion of units,

• Net calorific value or density conversions,

• Breakdown of jointly recorded consumption,

• Allocation to sites, companies or activities,

• Extrapolation of incomplete periods,

• Currency and price-year adjustments for spend-based models,

• Application of usage, lifetime or disposal scenarios.

Assumptions and allocation rules are consistently applied and documented. Intermediate results are processed with sufficient calculation accuracy; rounding generally only takes place for the presentation of results.

No mathematical offsetting against external impacts

Neither voluntary project engagements nor purchased carbon credits, avoided emissions or reductions outside the inventory boundary are deducted from the gross result. Such information may be documented separately, but does not alter the CCF.

Completeness does not mean that every emission source must be calculated with the same depth of data. However, it does mean that relevant sources are systematically considered and missing components are disclosed. natureOffice does not currently use flat-rate quantitative cut-offs below which known emission sources are omitted without verification.

For each potential emission source or Scope 3 category, a clear status is used:

Included

The source was calculated and is included in the result.

Estimated

The source is included, but is based entirely or in part on assumptions, proxies, or extrapolations.

Not applicable

The underlying activity does not take place at the company being assessed.

Not material after preliminary assessment A first quantitative or factually justified assessment shows that the source does not significantly influence the overall picture.

Excluded

The source would in principle be applicable but could not be included. The reason and expected impact are disclosed.

Not yet assessed

The source has not yet been sufficiently investigated. This status must in principle be resolved once a complete footprint is finished.

An exclusion is not justified solely by the fact that data is missing or its collection is costly. First, it is checked whether an estimate or a proxy is possible. Exclusions within the minimum boundaries of the Scope 3 categories are justified and placed in context regarding their potential significance.

A quantitative materiality or recalculation threshold must not be used as a flat-rate de minimis limit to remove known emission sources from the footprint without prior assessment.

Every greenhouse gas balance contains uncertainties. These can arise from:

• measurement and recording errors in activity data,

• incomplete temporal or spatial coverage,

• estimates and extrapolations,

• average or spend-based emission factors,

• deviating technological or geographical representativeness,

• allocations,

• assumptions about service life, intensity of use, and disposal routes,

• rounding and unit conversions.

natureOffice does not currently perform an independent qualitative assessment scale or a quantitative uncertainty calculation for the entire CCF as standard. Instead, significant sources of uncertainty are made transparent through the data types used, estimates, proxies, assumptions, exclusions, and the suitability of emission factors. This makes it clear which result areas are particularly influenced by secondary data or model assumptions and where improved data collection would be useful.

An uncertainty assessment is not to be equated with a flat-rate safety margin added to the result. natureOffice therefore does not increase the calculated CCF by a fixed percentage solely because of general data uncertainty.

A CCF does not become more accurate simply through a large number of decimal places. Results are therefore rounded and explained in such a way that no false precision is created.

Reporting year

The reporting year is the period whose activities are recorded in the current greenhouse gas inventory.

Base year

The base year is a historical inventory status with which subsequent results are compared and against which changes or targets are tracked. It should be representative of the business activities and have a sufficiently robust database.

For Scope 2, it is documented whether the base year was calculated using the location-based method, the market-based method, or – if applicable – both methods. For Scope 3, a consistent base year should be used across the categories included, unless there are objective or program-related reasons against doing so.

Base year recalculation policy

Every organisation requires a documented policy for deciding when historical values must be retroactively recalculated. It contains qualitative and, where applicable, quantitative criteria and is applied consistently to both increases and decreases.

The GHG Protocol does not specify a universally applicable percentage for this. For this reason, natureOffice does not currently use a flat-rate significance threshold for all companies. First and foremost, the requirements of the applicable reporting, target, or sector programme are decisive. If there is no external requirement, the rule is defined and documented for the specific inventory or target boundary. Until a quantitative threshold is agreed upon, potential recalculations are assessed based on their qualitative significance and their impact on the informative value and comparability of the base year.

A recalculation may be necessary, in particular, in the case of:

• significant mergers, acquisitions, or divestments,

• significant insourcing or outsourcing,

• a change in the consolidation or calculation methodology,

• significant improvements in data accuracy,

• significant changes in included Scope 3 categories or activities,

• the discovery of significant individual or accumulated errors.

Several smaller changes, which in themselves are minor, are considered together. If their cumulative effect reaches the defined significance threshold or significantly changes the meaning of the time series, a recalculation may also be required.

Organic growth, falling or rising production, site optimisations, and measures actually implemented within the company do not generally lead to a retroactive recalculation of the base year. They represent real changes to the company and should remain visible in the time series.

A new version of an emission factor only leads to a recalculation of the base year if the change is significant according to the established policy and the new information reflects historical activities more accurately. Factors that only describe the emission intensity of a later year are not automatically used for historical years.

An annual update of the CCF is recommended, but is not a general obligation. For each new reporting year, current activity data is used and changes in organisation, balance boundary, methods and factors are reviewed.

An older CCF does not automatically lose its validity. It remains a balance sheet of the clearly identified reporting period. However, if the organisation or its emission structure has changed significantly since then, the historical balance sheet status may not be used to describe the current situation without being placed in its chronological context.

Update

An update is the calculation of a new reporting period on the basis of the current organisational structure, activity data, factors and methodological rules.

Revision

A revision is the overhaul of an already existing balance sheet version. It may contain corrected input data, updated factors, changed system boundaries or further methodological developments.

Technical review by natureOffice

In a technical review, natureOffice assesses the input data, assumptions, balance boundaries, emission factors and calculation rules specified in the review mandate. The review is carried out on a spot-check basis in accordance with the four-eye principle. It focuses in particular on emissions hotspots, conspicuous deviations compared to the previous year, as well as positions that pose a technical or mathematical risk. Methodological approval is granted by the technical supervisor.

The scope of the review, the reviewed balance sheet version and significant changes are documented. A technical review by natureOffice is not an independent verification or certification. Furthermore, the methodological release of a software template does not automatically mean that every individual balance sheet created with it has been technically reviewed.

Versioning

Every major revision or correction receives a new version status. Previously approved balance sheets are not overwritten unnoticed. The change log describes at least:

• reason for the change,

• affected data, factors, boundaries or methods,

• impact on the result,

• impact on comparability,

• date of creation or last technical update and review.

A lower calculation result is not automatically a real emission reduction. For a reliable statement, the compared balance sheets must be methodologically and organisationally sufficiently comparable.

natureOffice distinguishes in particular:

Real change

Emissions change due to an actual change in activities or processes, for example through lower energy consumption, a change of fuel, material substitution, more efficient logistics or changed procurement.

Activity or structural effect

Emissions change due to production volumes, turnover, number of employees, opening or closing of locations, acquisitions, sales, insourcing or outsourcing. Such effects are considered separately during interpretation.

Methodological or data effect

The result changes due to new emission factors, a different database version, better primary data, changed calculation logic, additional Scope 3 categories or corrected errors. Such a difference must not be referred to as an operational reduction without further analysis.

Absolute and intensity-related change

Absolute emissions show the total amount of emissions. Intensity metrics relate emissions to, for example, turnover, production volume, area, employees or another performance metric. A falling intensity can be accompanied by rising absolute emissions. Therefore, both statements are clearly separated from each other.

Requirements for comparisons

Comparisons state at least:

• the periods compared,

• the organisational and reporting boundaries,

• the Scope 2 method used,

• the scope of the Scope 3 categories,

• significant changes in methods and factors,

• the reference value of an intensity metric,

• if applicable, the recalculation of the base year.

Avoided emissions, voluntary project commitments and reductions achieved or financed outside the balance boundary are not reported as a reduction of the CCF.

Key takeaway: A reduction is a comprehensible change within a comparable balance boundary – not just a smaller number.

The result is reported in tonnes of CO₂ equivalent and is broken down into at least the following:

• Scope 1,

• Scope 2 location-based,

• Scope 2 market-based, where applicable,

• Scope 3 broken down by the included categories,

• biogenic CO₂ emissions to be reported separately,

• where applicable, further information to be presented separately according to the applied standards, for example methodologically intended recycling credits.

The two Scope 2 results are not added together. If a combined total is specified, it must be clearly indicated whether it contains the location-based or the market-based Scope 2 value. If both variants are relevant, two correspondingly labelled totals can be presented.

Publicly presented result information

The aforementioned results are publicly presented on the balance-sheet-related data page. This includes the values for Scope 1, Scope 2 and the included Scope 3 categories, biogenic CO₂ emissions to be reported separately, as well as further information to be presented separately according to the applied standards. Confidential input data and supporting documents are not published in this process.

Further information for context

Depending on the scope of services, data availability and confidentiality, the following information is documented on the public data page, in the balance sheet profile or in the confidential calculation report:

• Subject of the balance sheet and organisational boundary,

• Consolidation approach,

• Reporting year and, if applicable, base year,

• Standards used and methodological versions,

• Greenhouse gases considered and GWP basis,

• Result by Scope and Scope 3 category,

• Data basis and key calculation methods,

• Key assumptions, estimates and exclusions,

• Factor or database versions used,

• Comparability with previous years,

• Balance sheet and verification version,

• Date of creation or last technical update and verification,

• Verification status.

The public data page contains sufficient information to put the scope of the balance sheet and the results into context. More detailed data, internal calculation bases and supporting documents can be restricted to the balance sheet profile or the confidential calculation report.

To ensure that a software result is not confused with a technically audited or externally verified balance sheet, different statuses are clearly designated:

Automatically calculated

The result was calculated using a documented and versioned ecozoom template based on the data entered. This status does not yet mean that natureOffice has checked the completeness and correctness of all entries.

Technically audited by natureOffice

natureOffice has checked the data, assumptions, boundaries, factors and calculation steps specified in the audit assignment. The scope and depth of the audit are documented.

Updated and technically audited by natureOffice

An existing balance sheet was technically audited again and updated if necessary. The changes compared to the previous version are shown. The audit is carried out on a random sample basis in accordance with the four-eyes principle; its scope is documented.

Externally verified

An independent body suitable for this purpose has carried out a verification in accordance with the separately specified auditing standard and with the designated level of assurance. This status is only used if such an external verification actually exists.

None of these statuses constitute a sustainability seal or a general climate status of the company without an additional basis.

The quality of a CCF depends on the methodical concept, the quality of the input data, the correct technical implementation and comprehensible documentation.

For professionally verified CCFs, sample-based checks apply according to the four-eye principle. The selection of samples is oriented in particular towards emission hotspots, conspicuous deviations from the previous year, and positions with professional or computational risks. The methodical approval is granted by the professional supervisor.

Depending on the assignment, balance sheet structure and audit status, professional and technical controls include in particular:

• Comparison of the organisational and location structure,

• Completeness check of the emission sources within the defined balance sheet boundary,

• Checking of units and conversions,

• Temporal assignment to the reporting year,

• Plausibility and outlier checks,

• Comparison of totals, subsets and prior-year values,

• Verification of emission factor and database versions,

• Control of formulas, allocations and automated calculation rules,

• Checking of essential supporting documents or agreed samples,

• Documentation of queries, corrections and approvals,

• Versioning and change log.

Responsibilities

The balancing company or the user is in particular responsible for:

• Correctness and completeness of the provided corporate and activity data,

• Disclosure of relevant locations, companies, shareholdings and changes,

• Provision of requested supporting documents and explanations,

• Appropriate selection of customer-side options in the template,

• Notification of subsequently identified errors or changes.

Within the agreed scope of services, natureOffice is in particular responsible for:

• Methodical design and scoping,

• Selection and appropriate application of factors and calculation rules,

• Technical implementation in the models used,

• Agreed plausibility and quality checks,

• Transparent documentation of assumptions, exclusions and uncertainties,

• Versioning and traceability of changes.

The use of ecozoom automates calculation steps, but does not replace correct input data or a professional review. Which review status applies to a specific balance sheet is therefore reported separately.

Retention and reproducibility

Approved balance sheet records, as well as the relevant input data, calculation bases, factors and documentation, are archived. New balancing processes are versioned in such a way that their calculation basis can be traced and the approved status can generally be reproduced.

For older balancing processes, a new technical calculation depends in individual cases on whether the system, template and factor version of that time is still available in the same form. The historical balance sheet record and its documented principles remain unaffected; the concrete reproducibility is checked on an individual case basis if required.

Voluntary project commitment is not part of the CCF calculation. It is optional and is documented separately from the greenhouse gas balance.

Voluntary project commitment is not deducted from the calculated emissions. It does not alter the Corporate Carbon Footprint.

This means:

• The CCF is always reported as a gross result.

• A project commitment does not make a company emission-free or climate-neutral.

• It is not a reduction measure within the company's balance sheet.

• It is not a prerequisite for the preparation, updating, revision, or professional audit of a CCF.

• It is not allocated to an emission volume, a product, or a balance sheet item as an offset.

• A "result after commitment" or a mathematical residual value of zero is not calculated.

If a company voluntarily supports an external climate protection project, this is documented separately from the CCF in a Corporate Engagement Record. The separate documentation framework for voluntary project commitments explains the rules that apply to this.

Presentation example:

• Corporate Carbon Footprint: 1,274.6 t CO₂e

• Voluntary project commitment: documented separately

• Result after commitment: not calculated

The methodological framework is versioned and regularly reviewed. An unscheduled adjustment may become necessary, in particular due to:

• new or revised GHG Protocol or ISO standards,

• new statutory requirements,

• relevant sector-specific methods,

• changes to databases and factors used,

• new findings from application,

• identified technical or editorial errors.

Each published version contains:

• version number,

• publication date,

• commencement of validity,

• responsible body,

• summary of changes,

• information on transitional rules for existing assessments.

An amendment to the general methodological framework does not automatically alter already published CCF results. Whether an assessment needs to be recalculated is decided according to the nature and materiality of the change, as well as the recalculation rule defined for the specific assessment.