Methodological Framework / Ecozoom Accounting

METHODOLOGICAL AND QUALITY FRAMEWORK · ECOZOOM

ecozoom balance sheets

How we implement, audit and version accounting policies in ecozoom.

CO₂ footprints can be created faster, more consistently, and scalably for recurring use cases using software. However, the software does not decide on its own what is being accounted for. Behind every result are professional determinations: regarding the subject of the footprint, the reference value, the system boundary, the data and emission factors, assumptions, as well as the calculation and outcome logic.

In ecozoom, these definitions are translated into accounting templates. A template combines methodological rules, input fields, selection options, emission factors and calculation formulas into a versioned calculation model. It can be developed for recurring standard applications, for a customised use case or individually for a specific customer and process.

This methodological and quality framework describes how natureOffice designs, documents, technically implements, tests, releases and further develops such templates. It supplements the methodological frameworks for Product and Corporate Carbon Footprints. It does not replace them.

In short: the PCF or CCF methodological framework defines the technical rules. The ecozoom template translates them into a specific calculation model. The individual footprint assessment shows which data, options and versions were used for the specific result.

Methodological basis

The applicable natureOffice methodology framework for PCF or CCF, as well as the standards, product rules and supplementary specifications detailed therein.

Methodological basis

The applicable natureOffice methodology framework for PCF or CCF, as well as the standards, product rules and supplementary specifications detailed therein.

Template types

Standard templates, customised standard templates and individually developed accounting models.

Quality Assurance

Documented calculation logic, defined inputs, plausibility rules, test cases, release, versioning, and change tracking.

Verification status

The methodological release of a template is not synonymous with the technical audit of each individual balance sheet created with it.

TRACEABILITY

Four levels – one result

The traceability of a software-supported balance sheet is created on several levels.

PCF or CCF methodological framework

The general professional rules for the respective type of balance sheet.

Template method specification

The translation of these rules into a specific ecozoom calculation model: scope, system boundary, inputs, factors, formulas, assumptions, selection rules, and limits.

Balance sheet or income statement

The specific application: subject of the balance sheet, period, input data, activated modules, versions used, result, and verification status.

Revalidation protocol

The renewed technical review of an existing footprint, provided that a revalidation was commissioned and carried out by natureOffice.

A general methodological framework cannot therefore explain on its own how a specific customer value was created. Conversely, a single figure on a data page replaces neither the template documentation nor the underlying PCF or CCF methodology.

The method framework regulates the procedure. The template maps it. The balance sheet evidence documents the concrete calculation.

CONTENT

28 chapters

Basics

01–05

Setup & Application

06–10

Data & Calculation

11–18

Review & Versions

19–24

Responsibility & Development

25–28

ALL CHAPTERS

What does this methodological and quality framework regulate?

The framework applies to accounting models that natureOffice provides, configures or individually develops in ecozoom. ecozoom is the collective name for the accounting solutions recorded here. Different use cases are not managed via separate methodological frameworks, but rather via the respective appropriate CCF or PCF framework and the specific template.

What does this methodological and quality framework regulate?

What is an ecozoom accounting template?

A template is a versioned calculation model for a defined area of application. It connects:

What is an ecozoom accounting template?

A template is a versioned calculation model for a defined area of application. It connects:

On which technical principles are ecozoom templates based?

Each template is assigned to a technical accounting framework. For Product Carbon Footprints, the natureOffice PCF methodological framework applies. For Corporate Carbon Footprints, the natureOffice CCF methodological framework applies. There, accounting boundaries, data requirements and standards to be applied are explained in more detail.

On which technical principles are ecozoom templates based?

Which documentation belongs to an ecozoom accounting?

For the purpose of traceability, a distinction is made between three levels of documentation:

Which documentation belongs to an ecozoom accounting?

For the purpose of traceability, a distinction is made between three levels of documentation:

Which types of templates does natureOffice distinguish between?

A standard template is developed for a recurring and sufficiently uniform use case. Several customers use the same basic methodological logic. Input data and the resulting outcomes, in particular, are customer-specific.

Which types of templates does natureOffice distinguish between?

How is a new template created?

- Specify reference unit, system boundary, processes and data requirements,

How is a new template created?

- Specify reference unit, system boundary, processes and data requirements,

How are the purpose and scope defined?

Before implementation, the purpose of a template is described—whether it is intended for a balance sheet, decision-making, evaluation, or communication. This purpose influences the level of detail, system boundaries, data requirements, and presentation of results.

How are the purpose and scope defined?

What information does the method profile of a template contain?

The method profile is generated from the information stored in ecozoom. In particular, it can contain:

What information does the method profile of a template contain?

The method profile is generated from the information stored in ecozoom. In particular, it can contain:

How are input data and data fields structured?

Input fields are designed so that the required information is professionally recognisable. This includes, in particular, the field label, explanation, unit, reference period and mandatory status.

How are input data and data fields structured?

Input fields are designed so that the required information is professionally recognisable. This includes, in particular, the field label, explanation, unit, reference period and mandatory status.

How are mandatory fields, options, and conditional modules handled?

Which details and modules are required is controlled via the system boundary and the logic of the respective template. ecozoom distinguishes between required fields and details that are not needed for a specific balance sheet case.

How are mandatory fields, options, and conditional modules handled?

Which data types and which data hierarchy apply?

These include, for example, material quantities, energy consumption, fuel quantities, transport distances, passenger-kilometres, waste quantities, processing times or piece counts.

Which data types and which data hierarchy apply?

These include, for example, material quantities, energy consumption, fuel quantities, transport distances, passenger-kilometres, waste quantities, processing times or piece counts.

How are emission factors, databases and GWP values managed?

The emission factors normally required are selected from the databases linked to or used in ecozoom. NatureOffice administrators will only create additional factors in justified individual cases.

How are emission factors, databases and GWP values managed?

The emission factors normally required are selected from the databases linked to or used in ecozoom. NatureOffice administrators will only create additional factors in justified individual cases.

How are formulas, units, aggregations and roundings handled?

Depending on the balance case, direct measurements, mass and energy balances, stoichiometric calculations, allocations or other technically suitable methods can also be used.

How are formulas, units, aggregations and roundings handled?

Depending on the balance case, direct measurements, mass and energy balances, stoichiometric calculations, allocations or other technically suitable methods can also be used.

How are assumptions, default values, proxies, and scenarios handled?

Not every balance sheet case has completely specific data from the outset. Templates can therefore contain assumptions, default values, proxies and scenarios. These are not presented as measured facts.

How are assumptions, default values, proxies, and scenarios handled?

How does ecozoom handle missing data, null values and exclusions?

Empty inputs are not included in the calculation in ecozoom. In the case of mandatory fields, the system will indicate that an entry is required.

How does ecozoom handle missing data, null values and exclusions?

Empty inputs are not included in the calculation in ecozoom. In the case of mandatory fields, the system will indicate that an entry is required.

How are allocations and shared data implemented?

If a process, consumption or emission value is to be attributed jointly to several products, sites, organisational units or reporting periods, an allocation may be necessary.

How are allocations and shared data implemented?

If a process, consumption or emission value is to be attributed jointly to several products, sites, organisational units or reporting periods, an allocation may be necessary.

How are results and evaluations generated?

ecozoom calculates results from the active template version, the associated factor levels, the entered data and the choices made.

How are results and evaluations generated?

ecozoom calculates results from the active template version, the associated factor levels, the entered data and the choices made.

Which automated controls can be included in the template?

ecozoom performs the calculation within the structure defined for the respective template. Predefined formulas, units, factor linkages, mandatory fields and access rights ensure a consistent technical process. If a required detail is missing, the system points this out to the user.

Which automated controls can be included in the template?

How are templates tested and approved?

New and methodologically modified templates are subject to functional and technical review prior to their activation. The scope and depth depend on the complexity, area of application, and potential impact on results.

How are templates tested and approved?

Which statuses apply to templates and individual balance sheets?

For templates or production-ready calculation states, ecozoom uses the statuses:

Which statuses apply to templates and individual balance sheets?

For templates or production-ready calculation states, ecozoom uses the statuses:

How are templates, factors and results versioned?

Templates are saved with consecutive version numbers, for example Version 1, Version 2, and Version 3. This ensures that the chronological sequence of the released calculation versions remains clearly traceable.

How are templates, factors and results versioned?

How do historical results remain traceable?

Calculated results will not be tacitly changed retroactively. Historical versions remain traceable as separate calculation statuses.

How do historical results remain traceable?

Calculated results will not be tacitly changed retroactively. Historical versions remain traceable as separate calculation statuses.

When are templates and actual balance sheets updated?

A template update and the recalculation of a specific balance sheet are different processes.

When are templates and actual balance sheets updated?

A template update and the recalculation of a specific balance sheet are different processes.

How are data quality and uncertainties made visible?

The quality of a result does not only depend on technically correct formulas. Completeness, temporal, geographical and technological representativeness, as well as the reliability of the data used, are also decisive.

How are data quality and uncertainties made visible?

Who is responsible for what?

The responsibility is split between natureOffice and the customer or user.

Who is responsible for what?

The responsibility is split between natureOffice and the customer or user.

Which details appear in the key facts sheet and which remain confidential?

- Role of key primary, secondary, proxy or spend-based data,

Which details appear in the key facts sheet and which remain confidential?

- Role of key primary, secondary, proxy or spend-based data,

How is voluntary project engagement handled in ecozoom?

Voluntary commitment to climate protection projects is not part of the CCF or PCF calculation. From a technical, mathematical and communicative perspective, it is treated separately from the balance sheet value.

How is voluntary project engagement handled in ecozoom?

How are errors handled and how is the framework further developed?

If a possible formula, factor or mapping error is detected, it is evaluated from both a functional and technical perspective. The planned procedure includes:

How are errors handled and how is the framework further developed?

If a possible formula, factor or mapping error is detected, it is evaluated from both a functional and technical perspective. The planned procedure includes:

CLASSIFICATION

Software makes a balance sheet predictable

ecozoom can record data in a structured manner, assign factors, perform calculations consistently and present results clearly. However, the significance of a CO₂ value does not arise from the technical calculation alone.

It is crucial that it remains clear which calculation model was used, which data and assumptions were incorporated, where the system boundary lies, which version is applicable, and whether the specific result has been professionally verified.

It is not the software that makes a CO₂ value verifiable, but the documented combination of method, calculation model, and concrete data.

Further links

To the overview of our methodological frameworks

On the Product Carbon Footprint methodology framework

On the Corporate Carbon Footprint methodological framework

To the documentation framework for voluntary climate contributions

Questions about our methods: info@natureoffice.com

Sources

GHG Protocol: Corporate Accounting and Reporting Standard

GHG Protocol: Product Life Cycle Accounting and Reporting Standard

GHG Protocol: Corporate Value Chain (Scope 3) Standard

GHG Protocol: Scope 2 Guidance