Climate impact documentation, climate accounting and carbon footprint 

Quantify and document your organisation’s greenhouse gas emissions to support sustainability reporting, regulatory compliance and credible communication of climate performance.

Companies are increasingly required to quantify, document and communicate their climate impact to customers, regulators and business partners. Regulatory, contractual and market requirements are driving the need for robust and transparent greenhouse gas data.

Reliable documentation for climate decisions

Without reliable greenhouse gas inventories and carbon footprint documentation, organisations face compliance risks and challenges in substantiating environmental claims. The service is part of our expertise area Sustainability and resources. It supports the quantification of emissions from operations, products or services and provides clear, traceable documentation that supports reporting, stakeholder communication and informed decision-making.

Colleagues reviewing emissions data and calculation models as part of the preparation and validation of corporate climate accounts and product carbon footprint documentation. — Review of greenhouse gas emission data and carbon footprint results to support structured climate accounts and reliable GHG emissions documentation.

Challenges

When climate impacts are not systematically quantified and documented, organisations risk challenges related to compliance, reporting obligations and credibility.

An incomplete emissions overview delays decision-making

Without a structured climate account covering relevant direct and indirect greenhouse gas emissions, management lacks a reliable overview of the organisation's climate impact. This limits the ability to identify emission hotspots, prioritise reduction initiatives, respond to stakeholder requests or document environmental performance in tenders and reporting.

Unverified data weakens external communication

If greenhouse gas data is based on unclear assumptions, inconsistent system boundaries or non-standardised methodologies, communication to customers, authorities and other stakeholders may be questioned. This can undermine credibility and increase scrutiny regarding the robustness of environmental claims.

Uncertainty about requirements can cause non-compliance

Organisations subject to regulatory requirements or contractual climate obligations may face challenges in interpreting documentation expectations. Uncertainty regarding the reporting scope, methodological choices and system boundaries can result in compliance gaps or inefficient internal processes.

Benefits

Gain structured and documented climate data that supports reporting, compliance and informed climate action

Verified climate accounting

Receive structured documentation of greenhouse gas emissions that can support sustainability reporting, customer communication and dialogue with authorities. A well-documented climate accounting provides a consistent reference point for internal decision-making and external transparency.

Product carbon footprints

Obtain carbon footprint assessments for products or services based on clearly defined functional units, system boundaries and recognised calculation methodologies. The results support product documentation, procurement requirements and targeted emission reduction initiatives within the value chain.

Independent verification of greenhouse gas statements

Strengthen credibility through independent verification of greenhouse gas inventories or carbon footprint studies in accordance with recognised verification standards. Verified climate data can demonstrate compliance with regulatory requirements or voluntary commitments and increase confidence among customers, authorities and other stakeholders.

Let’s discuss your climate documentation needs

Contact us to discuss your climate documentation requirements and determine the appropriate scope for corporate greenhouse gas inventories or product carbon footprint assessments. Together, we review your starting point, reporting obligations and stakeholder expectations to establish a structured and proportionate approach.

Service scope

Climate documentation services

We develop corporate greenhouse gas (GHG) inventories that quantify emissions associated with an organisation's activities in accordance with recognised international standards such as the GHG Protocol Corporate Standard and ISO 14064-1.

The inventory defines organisational and operational boundaries and identifies emission sources across Scope 1, Scope 2 and relevant Scope 3 categories. Our work includes collection and validation of activity data, selection of appropriate emission factors and transparent documentation of assumptions and methodologies.

The resulting climate inventory provides a robust and traceable basis for climate reporting, regulatory compliance, sustainability reporting (e.g. CSRD) and internal climate management.

We quantify the carbon footprint of products and services using life-cycle assessment methodology in accordance with recognised standards, such as ISO 14040/44, ISO 14067 and the GHG Protocol Product Standard.

The analysis defines a functional unit, system boundaries and life cycle stages, and evaluates greenhouse gas emissions across relevant stages of the product life cycle, including raw material extraction, manufacturing, transport, use and end-of-life treatment where relevant.

Product carbon footprint studies support eco-design, product development, environmental product declarations (EPDs), supply chain transparency and credible climate communication.

Based on climate inventory or carbon footprint results, we support organisations in developing structured climate strategies and emission reduction pathways.

This includes identification of emission hotspots, evaluation of technically feasible reduction measures and prioritisation of actions across operations and value chains. Typical focus areas include energy efficiency, renewable energy sourcing, process optimisation, procurement strategies and supplier engagement.

Our advisory focuses on real, measurable emission reductions, ensuring that climate strategies align with recognised frameworks and emerging regulatory expectations.

We support organisations in developing science-based greenhouse gas reduction targets aligned with the Science Based Targets initiative (SBTi) and the goals of the Paris Agreement.

Our services include establishing emission baselines, selecting appropriate target-setting methodologies and modelling reduction pathways consistent with global climate scenarios. We also support preparation of the required documentation for SBTi validation.

Science-based targets provide a credible and transparent framework for long-term decarbonisation and demonstrate alignment with global climate goals.

Independent verification enhances the credibility and reliability of reported greenhouse gas information.

We perform third-party verification of climate inventories and carbon footprint studies in accordance with recognised verification standards such as ISO 14064-3 and other applicable regulatory or voluntary frameworks.

Verification activities include review of organisational boundaries, methodologies, emission factors, activity data and calculation models. The outcome is a transparent verification statement supporting credible climate reporting and stakeholder confidence.

Standards

Greenhouse gas accounting and reporting standards

Used for corporate greenhouse gas inventories that quantify emissions from an organisation's activities. The framework supports definition of organisational and operational boundaries and categorisation of emissions across Scope 1, Scope 2 and relevant Scope 3 categories. It provides a structured basis for climate reporting and consistent documentation.
Learn about Greenhouse Gas (GHG) Protocol
Applied for quantification and reporting of greenhouse gas emissions at organisational level. It supports transparent documentation of data, assumptions and methodology.
Learn about ISO 14064-1
Relevant for verification of greenhouse gas statements. It provides a framework for reviewing data, methodology and calculation models.
Learn about ISO 14064-3
Used for product carbon footprint assessments. It supports quantification based on defined functional units, system boundaries and life cycle stages, both cradle-to-gate and cradle-to-grave.
Learn about ISO 14067
Used for product carbon footprint assessments. It provides a framework for quantifying greenhouse gas emissions across the life cycle of products.
Learn about PAS 2050

FAQ

Greenhouse gas emissions are categorised under the GHG Protocol into three scopes based on their source.
Scope 1 includes direct emissions from sources owned or controlled by the organisation, such as fuel combustion in boilers, company vehicles or industrial processes.
Scope 2 includes indirect emissions from the generation of purchased electricity, heating or cooling consumed by the organisation.
Scope 3 includes other indirect emissions occurring across the value chain, such as emissions from purchased goods and services, transportation, product use and end-of-life treatment. For many organisations, Scope 3 represents the largest share of total climate impact.
A carbon footprint quantifies the total greenhouse gas emissions associated with a product, service or organisation and expresses the result as CO₂-equivalents.
A life cycle assessment (LCA) evaluates multiple environmental impacts across the full life cycle of a product, such as climate change, acidification, eutrophication, resource depletion and toxicity.
Carbon footprint studies therefore represent one specific impact category within the broader LCA methodology.
Electricity is typically considered low-carbon when it is generated from renewable sources such as wind, solar, hydro or geothermal energy.
In greenhouse gas accounting, the treatment of purchased electricity depends on the reporting framework. The GHG Protocol Scope 2 Guidance distinguishes between location-based emissions, which reflect the average emissions intensity of the electricity grid, and market-based emissions, which reflect contractual instruments such as Guarantees of Origin or renewable energy certificates.
Transparent climate reporting requires clear disclosure of the methodology and documentation supporting renewable electricity claims.
A science-based climate target is a greenhouse gas reduction target aligned with the level of decarbonisation required to limit global warming in accordance with the Paris Agreement.
Targets are typically validated by the Science Based Targets initiative (SBTi) and require organisations to reduce emissions across both operations and value chains in line with scientifically derived pathways.
Setting science-based targets helps companies align their strategy with global climate goals and long-term transition risks.

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Reach out to Charlotte Merlin for more information.

The resulting climate inventory provides a robust and traceable basis for climate reporting, regulatory compliance, sustainability reporting (e.g. CSRD) and internal climate management.

Quantify and document your organisation’s greenhouse gas emissions to support sustainability reporting, regulatory compliance and credible communication of climate performance.

Reliable documentation for climate decisions

When climate impacts are not systematically quantified and documented, organisations risk challenges related to compliance, reporting obligations and credibility.

Gain structured and documented climate data that supports reporting, compliance and informed climate action

Let’s discuss your climate documentation needs

Climate documentation services

Greenhouse gas accounting and reporting standards

Greenhouse Gas (GHG) Protocol

ISO 14064-1

ISO 14064-3

ISO 14067

PAS 2050

What are Scope 1, Scope 2 and Scope 3 emissions?

What is the difference between a carbon footprint and an LCA?

When is ‘green electricity’ actually low-carbon?

What is a science-based climate target?

Related services and facilities

Related insights

Let’s discuss your climate documentation needs

Climate documentation services

Greenhouse gas accounting and reporting standards

Greenhouse Gas (GHG) Protocol

ISO 14064-1

ISO 14064-3

ISO 14067

PAS 2050

ISO 14040 and ISO 14044

PEF and PCR

CSRD

Science Based Targets initiative

What are Scope 1, Scope 2 and Scope 3 emissions?

What is the difference between a carbon footprint and an LCA?

When is ‘green electricity’ actually low-carbon?

What is a science-based climate target?

Related services and facilities

Related insights

ISO 14040 and ISO 14044

PEF and PCR

CSRD

Science Based Targets initiative