METHODOLOGICAL FRAMEWORK / PRODUCT CARBON FOOTPRINT

METHODOLOGICAL FRAMEWORK · PCF

Product Carbon Footprint

How we calculate and document greenhouse gas emissions of products and services.

How we calculate and document greenhouse gas emissions of products and services.

A Product Carbon Footprint records the greenhouse gas emissions attributed to a product or service within a clearly defined system boundary. The result is reported in CO₂ equivalents per defined unit of analysis.

A Product Carbon Footprint records the greenhouse gas emissions attributed to a product or service within a clearly defined system boundary. The result is reported in CO₂ equivalents per defined unit of analysis.

A Product Carbon Footprint records the greenhouse gas emissions attributed to a product or service within a clearly defined system boundary. The result is reported in CO₂ equivalents per defined unit of analysis.

Such a value is not self-explanatory. Only when it is clear which product was considered, which function and reference quantity form the basis, which life cycle phases were included, and which data, scenarios, and calculation rules the result is based on, can a PCF be meaningfully contextualised.

This methodological framework describes the general rules according to which natureOffice creates, software-calculates, professionally reviews, and updates Product Carbon Footprints. It does not confer a climate status on any product, and is neither a certification system nor a sustainability seal.

In short: we present the PCF as a methodological inventory result before any voluntary climate contribution. Emissions and CO₂ removals balanced in compliance with regulations within the system boundary remain part of the inventory. Voluntary climate contributions, avoided emissions or reductions achieved outside the product life cycle are not deducted from the PCF.

01

Methodological basis

GHG Protocol Product Life Cycle Accounting and Reporting Standard; complementary standards, Product Rules and sector-specific specifications are reported on a balance sheet basis.

01

Methodological basis

GHG Protocol Product Life Cycle Accounting and Reporting Standard; complementary standards, Product Rules and sector-specific specifications are reported on a balance sheet basis.

02

Subject of consideration

A clearly described product or service with a defined function, reference unit, system boundary and time reference.

03

Display of results

CO₂ equivalents per functional unit or reference flow – before any potential voluntary climate contribution.

04

Traceability

Lifecycle, database, factors, allocations, scenarios, exclusions, methodology and version status are documented.

SCOPE AND APPLICATION

General framework – concrete application

This page describes the general rules of natureOffice. It does not contain any customer-specific product data and does not define the same reference value, system boundary, or calculation method for every product.

How the methodological framework was applied to a specific PCF is shown in the respective footprint profile or calculation report. In particular, these specify the product assessed, the functional unit or the reference flow, the period under consideration, the system boundary, the life cycle stages included, the data and factors used, key assumptions and exclusions, as well as the method, template, and factor versions.

The methodology framework explains the rules. The specific PCF shows their application.

CONTENT

26 chapters

Basics

01–05

System & Data

06–12

Models & Quality

13–19

Comparison & Documentation

20–26

ALL CHAPTERS

01

What is a Product Carbon Footprint?

A Product Carbon Footprint – PCF for short – is a greenhouse gas balance for a specific product or service. It records greenhouse gas emissions and, to the extent relevant according to the applied standards, quantifiable CO₂ removals within the defined system boundary.

01

What is a Product Carbon Footprint?

A Product Carbon Footprint – PCF for short – is a greenhouse gas balance for a specific product or service. It records greenhouse gas emissions and, to the extent relevant according to the applied standards, quantifiable CO₂ removals within the defined system boundary.

02

Which standards does natureOffice use for accounting?

natureOffice calculates PCFs depending on the product, the purpose of the carbon footprint, and the agreed scope of services on the basis of the GHG Protocol Product Life Cycle Accounting and Reporting Standard or ISO 14067:2018. The specific standard applied is stated in the respective carbon footprint report. A generalised statement of conformity is not made for all PCF products and calculation methods.

02

Which standards does natureOffice use for accounting?

natureOffice calculates PCFs depending on the product, the purpose of the carbon footprint, and the agreed scope of services on the basis of the GHG Protocol Product Life Cycle Accounting and Reporting Standard or ISO 14067:2018. The specific standard applied is stated in the respective carbon footprint report. A generalised statement of conformity is not made for all PCF products and calculation methods.

03

Which accounting principles apply?

Relevance: the balance sheet item, reference unit, system boundary, data and methods are appropriate for the intended use and adequately reflect the actual characteristics of the product.

03

Which accounting principles apply?

Relevance: the balance sheet item, reference unit, system boundary, data and methods are appropriate for the intended use and adequately reflect the actual characteristics of the product.

04

How are the purpose of the balance sheet and the product determined?

Before the calculation begins, the intended purpose, the targeted users and the product under investigation are defined. Possible purposes include, for example, the identification of emission hotspots, product development, the provision of supply chain data, the updating of a PCF, the fulfilment of customer or tender requirements or the objective communication of a result.

04

How are the purpose of the balance sheet and the product determined?

Before the calculation begins, the intended purpose, the targeted users and the product under investigation are defined. Possible purposes include, for example, the identification of emission hotspots, product development, the provision of supply chain data, the updating of a PCF, the fulfilment of customer or tender requirements or the objective communication of a result.

05

How are the functional unit, unit of analysis, and reference flow defined?

Every PCF requires a unique reference basis. For end products, the unit of analysis is defined as the functional unit. It describes the performance of the product and basically comprises:

05

How are the functional unit, unit of analysis, and reference flow defined?

Every PCF requires a unique reference basis. For end products, the unit of analysis is defined as the functional unit. It describes the performance of the product and basically comprises:

06

Which system limit applies?

The system boundary determines which phases and processes of the product life cycle are included in the calculation.

06

Which system limit applies?

The system boundary determines which phases and processes of the product life cycle are included in the calculation.

07

Which lifecycle phases and processes are considered?

For each product, the relevant processes are structured in a process map. Depending on the system boundary, the following life cycle phases can be included:

07

Which lifecycle phases and processes are considered?

For each product, the relevant processes are structured in a process map. Depending on the system boundary, the following life cycle phases can be included:

08

Which data does natureOffice use?

natureOffice distinguishes between primary data, secondary data, proxy data and estimates.

08

Which data does natureOffice use?

natureOffice distinguishes between primary data, secondary data, proxy data and estimates.

09

How are emission factors and databases selected?

Emission factors link activity data with the associated greenhouse gas emissions. When selecting them, particular consideration is given to technical suitability, technological, geographical and temporal representativeness, process and system boundaries, reference value, included upstream chains, GWP basis and version status.

09

How are emission factors and databases selected?

Emission factors link activity data with the associated greenhouse gas emissions. When selecting them, particular consideration is given to technical suitability, technological, geographical and temporal representativeness, process and system boundaries, reference value, included upstream chains, GWP basis and version status.

10

How is electricity treated in the PCF?

Electricity is accounted for on the basis of the consumption allocated to the product and an appropriate emission factor. Consumption is measured as directly as possible or allocated via an appropriate physical relationship – such as machine time, process quantity or energy demand.

10

How is electricity treated in the PCF?

Electricity is accounted for on the basis of the consumption allocated to the product and an appropriate emission factor. Consumption is measured as directly as possible or allocated via an appropriate physical relationship – such as machine time, process quantity or energy demand.

11

How is the calculation made?

Depending on the process, direct measurements, mass balances, stoichiometric calculations, energy and material flow models, or other technically suitable methods are also used.

11

How is the calculation made?

Depending on the process, direct measurements, mass balances, stoichiometric calculations, energy and material flow models, or other technically suitable methods are also used.

12

How are joint processes and co-products treated?

If a joint process yields multiple products, co-products, or functions, energy, material, and emission flows must be appropriately allocated.

12

How are joint processes and co-products treated?

If a joint process yields multiple products, co-products, or functions, energy, material, and emission flows must be appropriately allocated.

13

How are recycling and secondary materials accounted for?

This section is currently empty in the version provided.

13

How are recycling and secondary materials accounted for?

This section is currently empty in the version provided.

14

How are distribution, use and end-of-life modelled?

Downstream life cycle stages are often based on assumptions because the actual life cycle is not yet complete at the time of the assessment. These assumptions are documented as scenarios.

14

How are distribution, use and end-of-life modelled?

Downstream life cycle stages are often based on assumptions because the actual life cycle is not yet complete at the time of the assessment. These assumptions are documented as scenarios.

15

How are biogenic carbon, land use, and CO₂ removals treated?

Biogenic materials are not treated as climate-neutral or emission-free by default. Methane and nitrous oxide from biogenic sources are taken into account with their respective GWP values. Land-use changes, biogenic CO₂ flows, carbon storage and CO₂ removals are treated according to the standard applied in the specific PCF, an applicable Product Rule and the methodological characteristics of the datasets used.

15

How are biogenic carbon, land use, and CO₂ removals treated?

Biogenic materials are not treated as climate-neutral or emission-free by default. Methane and nitrous oxide from biogenic sources are taken into account with their respective GWP values. Land-use changes, biogenic CO₂ flows, carbon storage and CO₂ removals are treated according to the standard applied in the specific PCF, an applicable Product Rule and the methodological characteristics of the datasets used.

16

How does natureOffice deal with exclusions, cut-off criteria and data gaps?

In principle, all attributable processes within the defined system boundary are taken into account. natureOffice does not currently use a general quantitative cut-off limit that applies to all PCFs.

16

How does natureOffice deal with exclusions, cut-off criteria and data gaps?

In principle, all attributable processes within the defined system boundary are taken into account. natureOffice does not currently use a general quantitative cut-off limit that applies to all PCFs.

17

How are uncertainties handled?

PCFs contain uncertainties due to input data, emission factors, model choices, and assumptions about the future life cycle. In particular, these include:

17

How are uncertainties handled?

PCFs contain uncertainties due to input data, emission factors, model choices, and assumptions about the future life cycle. In particular, these include:

18

How are product groups, variants and reference products handled?

natureOffice PCFs generally refer to clearly defined individual products or product variants. Product groups, average values, or reference products are only used if this is appropriate for the application and the allocation can be documented in a comprehensible manner.

18

How are product groups, variants and reference products handled?

natureOffice PCFs generally refer to clearly defined individual products or product variants. Product groups, average values, or reference products are only used if this is appropriate for the application and the allocation can be documented in a comprehensible manner.

19

When is a PCF updated and how is it versioned?

A PCF represents a specific state of product, data, and methodology. Recalculation is not required solely based on a fixed period of time. The result can continue to be used as long as the product, processes, data, and methods remain sufficiently representative for the specified reference period and intended use.

19

When is a PCF updated and how is it versioned?

A PCF represents a specific state of product, data, and methodology. Recalculation is not required solely based on a fixed period of time. The result can continue to be used as long as the product, processes, data, and methods remain sufficiently representative for the specified reference period and intended use.

20

When can we speak of a reduction?

A lower PCF is not automatically a real emission reduction. For a resilient statement, the compared balance sheets must be methodologically and objectively sufficiently comparable.

20

When can we speak of a reduction?

A lower PCF is not automatically a real emission reduction. For a resilient statement, the compared balance sheets must be methodologically and objectively sufficiently comparable.

21

Can PCFs of different products be compared with each other?

Two PCF values are not comparable solely because both are expressed in kg CO₂e. A reliable comparison requires, in particular, that:

21

Can PCFs of different products be compared with each other?

Two PCF values are not comparable solely because both are expressed in kg CO₂e. A reliable comparison requires, in particular, that:

22

How are the results displayed?

The main result is expressed in grams, kilograms, or tonnes of CO₂ equivalents per functional unit or reference flow. The presentation shows at least:

22

How are the results displayed?

The main result is expressed in grams, kilograms, or tonnes of CO₂ equivalents per functional unit or reference flow. The presentation shows at least:

23

What does a result calculated with ecozoom indicate?

ecozoom calculates a PCF using a documented and versioned template as well as the data entered or provided by the customer. Within the intended scope, the software checks technical rules, mandatory fields, formats, units and calculation logics. In addition, an audit is carried out by an employee in accordance with the quality process defined for the product.

23

What does a result calculated with ecozoom indicate?

ecozoom calculates a PCF using a documented and versioned template as well as the data entered or provided by the customer. Within the intended scope, the software checks technical rules, mandatory fields, formats, units and calculation logics. In addition, an audit is carried out by an employee in accordance with the quality process defined for the product.

24

How does natureOffice ensure quality, archiving and reproducibility?

For manually created PCFs, a sample- and risk-oriented four-eye principle applies. In particular, the methodological boundaries, hotspots, conspicuous values, key assumptions, and deviations from previous balance sheets are checked. For ecozoom balance sheets, automated system checks are combined with a review by a staff member. Methodological approval is granted by the relevant line manager.

24

How does natureOffice ensure quality, archiving and reproducibility?

For manually created PCFs, a sample- and risk-oriented four-eye principle applies. In particular, the methodological boundaries, hotspots, conspicuous values, key assumptions, and deviations from previous balance sheets are checked. For ecozoom balance sheets, automated system checks are combined with a review by a staff member. Methodological approval is granted by the relevant line manager.

25

How is voluntary commitment to climate protection projects treated?

A voluntary commitment to climate protection projects is not part of the PCF calculation. It is optional, is documented separately from the greenhouse gas balance sheet, and is not deducted from the calculated emissions.

25

How is voluntary commitment to climate protection projects treated?

A voluntary commitment to climate protection projects is not part of the PCF calculation. It is optional, is documented separately from the greenhouse gas balance sheet, and is not deducted from the calculated emissions.

26

How will this methodological framework be further developed?

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

26

How will this methodological framework be further developed?

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

CLASSIFICATION

A PCF cannot be tracked by a single character

A character, an ID, or a QR code can facilitate access to a PCF and uniquely assign a result. However, these elements do not yet explain which product was considered, what the value refers to, where the system boundary lies, and how the result was generated.

Traceability is established through the disclosed principles: product definition, functional unit or reference flow, life cycle stages, database, emission factors, allocations, scenarios, exclusions and version status.

It is not the symbol that makes a CO₂ value verifiable. It is the disclosed basis.

It is not the symbol that makes a CO₂ value verifiable. It is the disclosed basis.

Sources

01

GHG Protocol: Product Life Cycle Accounting and Reporting Standard

02

ISO 14067:2018 – Carbon footprint of products

03

GHG Protocol: Scope 2 Guidance

04

European Commission: Environmental Footprint methods