Corporate Carbon Footprint berechnen und reduzieren
26.06.2025

How is the Corporate Carbon Footprint (CCF) calculated?

What are your company’s CO₂ emissions—and how can they be reliably calculated? This article explains why the Corporate Carbon Footprint matters—and how to approach it step by step.

Introduction and content overview

The Corporate Carbon Footprint (CCF) refers to the total greenhouse gas emissions a company causes, both directly and indirectly—from office heating to global supply chains. It is calculated based on Scopes 1, 2, and 3 as defined by the Greenhouse Gas Protocol. Scope 3 is particularly critical, as it often accounts for more than 70% of total emissions. Calculating the CCF is a prerequisite for setting effective climate targets, implementing reduction measures, and communicating sustainability efforts credibly. For many companies, it is increasingly becoming a requirement—whether driven by legislation, market expectations, or customer demands.

Content:

Why the Corporate Carbon Footprint matters now

The pressure on companies to understand and reduce their emissions is increasing. Not only due to legal requirements such as the EU Climate Law, CBAM, or the CSRD: More and more companies are being asked to provide climate-related data – whether in tenders, across supply chains, or as part of voluntary sustainability reporting.

Especially for mid-sized businesses, the Corporate Carbon Footprint is becoming a key competitive factor. Those who know their carbon footprint can take targeted action, reduce risks, and position themselves sustainably in the market.

What is the Corporate Carbon Footprint?

The Corporate Carbon Footprint (CCF) refers to the total greenhouse gas emissions a company causes – both directly and indirectly – from office energy use to the entire supply chain.

The CCF illustrates how much CO₂ and other greenhouse gases a company emits through its business operations. It typically follows internationally recognized standards such as the GHG Protocol, which categorizes emissions into three scopes: Scope 1 (direct emissions), Scope 2 (indirect emissions from purchased energy), and Scope 3 (other indirect emissions).

The three scopes for calculating the carbon footprint (CCF) according to the GHG Protocol

What is the difference between the CCF and the PCF?

While the CCF looks at a company’s overall carbon footprint, the Product Carbon Footprint (PCF) focuses on a single product. It analyzes the emissions generated throughout the product’s entire life cycle, from raw material extraction and production to transportation, use, and disposal. Both concepts complement each other and are essential building blocks for credible climate action within companies.

 

Aspect Corporate Carbon Footprint (CCF) Product Carbon Footprint (PCF)
Definition Total greenhouse gas emissions of a company Greenhouse gas emissions of a single product throughout its entire life cycle
System boundary All company activities (operations, vehicle fleet, supply chain, etc.) The complete product life cycle (raw materials, production, use, disposal)
Objective Overview of company-wide emissions, management of climate targets and reduction measures Assessment of a product’s environmental impact, foundation for eco-design and supply chain requirements
Relevance Foundation for climate strategy, carbon accounting, CSRD reporting, climate targets Relevant for customer requirements, eco-design, product development, supplier assessments
Data sources Energy data, business travel, vehicle fleet, procurement, production processes, suppliers, distribution Material and process data, supplier data, usage scenarios, disposal routes
Scopes Scopes 1, 2, and 3 according to the GHG Protocol Scopes not applicable; assessment based on the product life cycle (e.g., cradle-to-gate, cradle-to-grave)
Target audience Executive management, investors, banks, regulatory authorities, general public Customers, procurement, product development, suppliers, end users

 

Step by step toward a reliable PCF

Want to know how to accurately calculate the emissions of your products—and what it really takes? You’ll find everything you need in the practical PCF guide.

Why is Scope 3 so important?

Many companies start with Scope 1 and 2 – and that often makes sense. These data points are usually easier to access: energy consumption, vehicle fleets, or heating systems can typically be tracked internally without much effort.

Scope 3, on the other hand, is more complex but also critical. Why? Because it covers everything that happens outside a company’s direct operations. And that’s usually where the majority of emissions occur: for many companies, Scope 3 accounts for over 70% of total CO₂ emissions and in some industries, it can be as high as 95%.

Despite the challenges, it’s essential to include all three scopes to gain an accurate picture. Ignoring Scope 3 often leads to a serious underestimation of a company’s climate impact and means missing out on valuable opportunities.

Why? Because Scope 3 often holds surprisingly straightforward levers for reduction, such as switching suppliers, optimizing logistics, or improving product design. These opportunities only become visible when Scope 3 is systematically included in the assessment.

Our tip: Even if you don’t have precise data yet, rough estimates can still provide valuable insights. And they’re far better than doing nothing at all.

Which companies is Scope 3 especially relevant for?

Scope 3 is relevant for all companies including mid-sized businesses. Why?

Many mid-sized companies have:

  • complex or global supply chains,
  • components and materials they don’t produce in-house,
  • transport and logistics structures over which they have limited direct control.

All these emissions fall under Scope 3. For these companies, this means: even if their own operations are energy-efficient, the majority of emissions may occur in upstream or downstream processes – precisely where gaining insight and influence becomes particularly important.

How is the Corporate Carbon Footprint calculated?

Calculating the Corporate Carbon Footprint (CCF) involves several clearly structured steps. The goal is to create a reliable and plausible CO₂ balance for the company that serves as a foundation for management decisions, reduction measures, and external reporting.

1. Scope screening: Defining system boundaries

  • Determining the systematic, organizational, and operational boundaries in line with the GHG Protocol.
  • Deciding which emission categories (Scopes 1, 2, 3) and subcategories will be included.
  • Defining the consolidation scope: Which sites, entities, and company sizes are covered?

2. Responsibilities and project organization

  • Defining who is internally responsible for data collection and preparation.
  • Aligning on the approach, responsibilities, and timeline
  • Holding a joint kickoff meeting with all relevant departments.

3. Data collection within departments

  • Gathering relevant activity data from the departments involved.
  • Closing data gaps through extrapolations and well-founded assumptions.
  • Reviewing whether reliable emission factors are already available or need to be added.
  • Collecting specific data, such as employee commuting patterns, and sending targeted supplier requests to capture upstream emissions.

4. Data validation

  • Reviewing and verifying the collected data, ideally with support from external experts to ensure data quality.

5. Evaluation and interpretation of results

  • Joint analysis of the results with the company.
  • Identification of emission hotspots and priority areas.
  • Discussion on whether additional data needs to be gathered in more detail (e.g., follow-up supplier requests).
  • Discussion on whether additional data needs to be gathered in more detail (e.g., follow-up supplier requests).

What happens after the carbon footprint has been calculated?

The carbon footprint is a key part of any decarbonization strategy – but it’s only the beginning. Calculation alone is not enough. It’s the foundation for taking the next targeted steps:

  • Define measurable climate targets and actions
  • Effectively reduce greenhouse gas (GHG) emissions
  • Responsibly offset unavoidable emissions
  • Responsibly offset unavoidable emissions
    Communicate progress and potential transparently

We support you: with software and expertise

Whether you’re working on a Corporate or Product Carbon Footprint or developing a decarbonization strategy: We support you wherever you need it.

Our software is built for both climate professionals and beginners. It lets you structure your data in the way that works best for you, whether for reporting, internal management, or external requirements related to communication or compliance.

And if you’re looking for additional sparring or targeted guidance, our Climate Experts are here to help. Because one thing is clear: only those who truly understand their emissions can take effective action.

Questions and answers about the Corporate Carbon Footprint (CCF)

What’s the difference between the Corporate and Product Carbon Footprint?

The Corporate Carbon Footprint (CCF) shows how much CO₂ a company emits overall, from office heating to the supply chain. The Product Carbon Footprint (PCF) focuses on a single product, from raw materials to disposal. Simply put: CCF = company perspective, PCF = product perspective.

How often should the carbon footprint be calculated?

At least once a year, ideally as part of the sustainability report. This makes it easier to track progress and manage measures effectively. Those with ambitious goals can also reassess quarterly.

Is the Corporate Carbon Footprint mandatory?

Not in general, but for many companies, it effectively becomes mandatory due to reporting obligations such as the CSRD, CBAM, industry-specific requirements, or customer expectations. And without knowing their footprint, companies will struggle to speak credibly about climate targets.

Which companies is the CCF relevant for?

For all companies that want to act responsibly and build a future-proof business. It becomes especially relevant when investors, customers, or regulations demand transparency – and that’s happening more and more often.

How accurate are the results?

In general, the calculation is only as accurate as the data it’s based on. Scope 1 and 2 data are usually solid, while Scope 3 tends to be more complex. What matters is this: even rough estimates provide valuable insights – and they’re far better than doing nothing.

Is it enough to calculate just Scope 1 and 2?

As a starting point: yes. For a complete picture: no. In many companies, the majority of emissions fall under Scope 3, such as those in the supply chain. Ignoring them means missing out on key levers for reduction.

What is the Greenhouse Gas Protocol?

The GHG Protocol is the global standard for corporate carbon accounting. It defines what belongs to Scope 1, 2, and 3, and ensures that carbon footprints are consistent, comparable, and transparent.

* This information is summarized editorial content and should not be construed as legal advice. VERSO accepts no liability.