CARBON FOOTPRINT GUIDE
A carbon footprint is the total greenhouse gas emissions attributable to an organisation, product or activity, expressed in tonnes of carbon dioxide equivalent. This guide sets out what a carbon footprint is and how carbon accounting and the greenhouse gas inventory relate, the GHG Protocol, GRI and ISO 14064 standards, the three emission scopes, how a company footprint is calculated step by step, how carbon neutral differs from net zero, how an organisational footprint differs from a product footprint, and the questions organisations ask most.
A carbon footprint is quantified to globally accepted standards, the GHG Protocol, GRI and ISO 14064, across Scope 1, Scope 2 and Scope 3 emissions, and expressed in tonnes of carbon dioxide equivalent.
A carbon footprint is the total greenhouse gas emissions attributable to an organisation, product or activity, expressed in tonnes of carbon dioxide equivalent, and measuring it turns environmental impact into reportable progress.
The carbon footprint of an average person may range from 4 to 25 tonnes of CO2 a year, and companies emit a comparable 4 to 25 tonnes of CO2 annually for every employee. A carbon footprint is the total greenhouse gas emissions attributable to an organisation, product or activity, expressed in tonnes of carbon dioxide equivalent, and measuring it turns environmental impact into reportable progress.
Carbon accounting is the practice of measuring and tracking the greenhouse gases an organisation, product or activity is responsible for. The carbon footprint is the headline result, expressed in tonnes of carbon dioxide equivalent, and a greenhouse gas (GHG) inventory is the structured account behind it, listing every emission source by scope. The three describe one measurement discipline at increasing levels of detail.
| Term | What it is | Output |
|---|---|---|
| Carbon accounting | The ongoing practice of measuring, tracking and reporting greenhouse gas emissions to a recognised standard. | A repeatable measurement and reporting process. |
| Carbon footprint | The total greenhouse gas emissions attributable to an organisation, product, event or person. | A headline figure in tonnes of CO2 equivalent. |
| GHG inventory | The itemised account of emission sources across Scope 1, Scope 2 and Scope 3 that the footprint is built from. | A source by source emissions ledger. |
A carbon footprint is quantified to globally accepted standards, the GHG Protocol, the Global Reporting Initiative (GRI) and ISO 14064, across Scope 1, Scope 2 and Scope 3. The measurement discipline runs end to end:
The conversion path and the engagement that applies this discipline to a specific organisation sit on the carbon footprint solutions page; this guide holds the detail.
Every emission source maps to one of three scopes before it is measured: Scope 1 covers owned and controlled sources, Scope 2 covers purchased energy, and Scope 3 covers value chain emissions on both the supplier and the customer side.
The inventory totals all three scopes in tonnes of CO2 equivalent and becomes the baseline that reduction and offset planning build on.
An organisational carbon footprint measures the emissions of a whole entity across an organisational boundary for a reporting year, while a product carbon footprint traces the emissions of a single product or service across its life cycle under ISO 14067.
A corporate or organisational carbon footprint measures the emissions of a whole entity across an organisational boundary, while a product carbon footprint traces the emissions of a single product or service across its life cycle under ISO 14067. The two answer different questions and follow different methods:
The same inventory supports wider reporting. Product level footprints follow life cycle assessment under ISO 14067, while the organisational footprint underpins disclosure and targets.
A one-page branded checklist sets out the six steps of a GHG inventory: set the boundary, collect activity data, apply emission factors, total across Scope 1, 2 and 3, review and report, then plan reduction.
The download link is emailed on submit and the team is notified. The checklist is also reachable directly below.
A measured footprint is the baseline a reduction strategy works from: a net zero roadmap measures the inventory, cuts emissions across the value chain as far as practicable, and neutralises only the residual emissions that remain.
A measured footprint is the baseline a reduction strategy works from. A decarbonisation roadmap, sometimes called a net zero roadmap, sequences the work in three moves:
Carbon neutral and net zero are often used interchangeably, yet they are not the same commitment.
| Year | What it means | Emphasis |
|---|---|---|
| Payable share | Carbon neutral balances emissions over a boundary with offsets or removals | Net zero reduces across Scope 1, 2 and 3 first, then neutralises only the residual |
The same measured inventory feeds wider reporting. For exporters, embedded emissions feed CBAM compliance and the CBAM cost calculator, and the data underpins disclosure handled in ESG reporting.
A carbon footprint is quantified to globally accepted standards: the GHG Protocol sets the accounting framework, ISO 14064 specifies how a greenhouse gas inventory is quantified and verified, and ISO 14067 covers the carbon footprint of a product across its life cycle.
The standards below are the references a credible inventory and footprint are built and assured against. They work together rather than in competition: an organisational inventory to the GHG Protocol and ISO 14064, a product footprint to ISO 14067, with GRI framing the disclosure.
The Greenhouse Gas Protocol sets the corporate accounting and reporting standard for organisational inventories, defining how Scope 1, Scope 2 and Scope 3 emissions are categorised and reported.
Scope 1 · 2 · 3The Global Reporting Initiative frames how emissions and wider sustainability performance are disclosed to stakeholders, so a measured footprint becomes a transparent, comparable report.
Reporting frameworkISO 14064 specifies how a greenhouse gas inventory is quantified, reported and verified at the organisation level. ISO 14064-3 sets out how a GHG assertion is validated and verified by an independent body.
Inventory · verificationISO 14067 covers the carbon footprint of a product across its life cycle, from raw materials to end of life, following life cycle assessment rather than the organisational accounting standards.
Life cycle · per productA well documented GHG inventory built to the GHG Protocol and ISO 14064 is what makes independent verification straightforward.
A company carbon footprint is built in a defined sequence: set the boundary, collect activity data, multiply each activity by an emission factor to convert it into carbon dioxide equivalent, then total across Scope 1, Scope 2 and Scope 3 into one inventory that is reviewed and reported.
A company carbon footprint is built in a defined sequence. First the organisational and operational boundary is set, deciding which sites and which scopes are included. Next, activity data is collected, such as fuel use, purchased electricity, business travel and purchased goods. Each activity is then multiplied by an appropriate emission factor to convert it into carbon dioxide equivalent. The results are summed across Scope 1, Scope 2 and Scope 3 into a single inventory, which is reviewed and reported. That inventory becomes the baseline for reduction planning.
The same inventory supports wider reporting. For exporters, embedded emissions feed CBAM compliance and the CBAM cost calculator; product level footprints follow life cycle assessment under ISO 14067 through LCA services; and the measured data underpins disclosure handled in ESG reporting. A carbon footprint assessment applies this discipline to a specific organisation; the engagement is set out on the carbon footprint solutions page.
Common questions on the carbon footprint, the GHG inventory, carbon accounting, the standards, calculation, cost, verification and reporting, answered for companies, organisations, products, supply chains and communities.
Carbon footprint solutions identify emission sources, estimate greenhouse gas emissions to recognised standards and curate reduction and offset recommendations, giving organisations a measured path to their sustainability goals.
Assessments adhere to globally recognised standards including the Greenhouse Gas (GHG) Protocol, the Global Reporting Initiative (GRI) and ISO 14064, covering Scope 1, Scope 2 and Scope 3 emissions.
A greenhouse gas inventory is a cumulative annual calculation of the greenhouse gases emitted directly and indirectly to support human activities, listing emission sources and the associated emissions that can be quantified.
All activities, natural and human, that release emissions into the atmosphere act as sources of greenhouse gases. In recent decades the majority of greenhouse gases released into the atmosphere have come from human activities.
A carbon credit is a permit that allows a company, business or government to emit a set amount of greenhouse gases expressed as carbon dioxide. One carbon credit usually permits emission of a mass equivalent to one metric tonne of CO2.
Carbon footprint and GHG inventory estimation serves individuals, companies, organisations, products, supply chains and communities, whether a growing enterprise or an established organisation.
Tailored reduction recommendations come first. Once reduction strategies are in place, remaining emissions can be offset through initiatives like afforestation, verified carbon credits and renewable energy projects, with management systems supporting tracking, reporting and continuous improvement.
A carbon footprint is the headline result, the total greenhouse gas emissions attributable to an organisation, product or activity, expressed in tonnes of carbon dioxide equivalent. A greenhouse gas inventory is the structured account behind that figure, listing each emission source across Scope 1, Scope 2 and Scope 3. The inventory is how the footprint is built, and is what makes the number transparent and repeatable.
Carbon accounting is the practice of measuring, tracking and reporting the greenhouse gas emissions an organisation or product is responsible for, to a recognised standard such as the GHG Protocol, GRI or ISO 14064. It turns scattered activity data into a consistent inventory that can be compared year on year, reported to stakeholders and used to set reduction targets.
Carbon neutral means the emissions over a defined boundary are balanced by an equivalent quantity offset or removed, and can rely substantially on offsets. Net zero is a more demanding commitment: emissions are first reduced across Scope 1, Scope 2 and Scope 3 as far as possible, in line with a science based trajectory, and only the residual emissions that cannot be eliminated are neutralised through removals. Net zero emphasises reduction, while carbon neutral emphasises balancing.
A company carbon footprint is built in a defined sequence. First the organisational and operational boundary is set, deciding which sites and which scopes are included. Next, activity data is collected, such as fuel use, purchased electricity, business travel and purchased goods. Each activity is then multiplied by an appropriate emission factor to convert it into carbon dioxide equivalent. The results are summed across Scope 1, Scope 2 and Scope 3 into a single inventory, which is reviewed and reported. That inventory becomes the baseline for reduction planning.
The cost depends on the breadth of the engagement rather than a fixed rate. The main drivers are the boundary and number of sites, whether Scope 3 value chain emissions are included, the quality and availability of activity data, and the reporting standard the inventory must satisfy. A focused Scope 1 and Scope 2 inventory for a single site is a smaller engagement than a full Scope 3 assessment across multiple facilities. A short scoping conversation produces a tailored estimate.
The timeline is engagement dependent. It is shaped by how readily activity data can be gathered, how wide the boundary is, the number of facilities and whether Scope 3 is in scope. A single site Scope 1 and Scope 2 inventory is quicker than a multi site assessment that traces Scope 3 emissions through the value chain. Data availability is usually the largest factor, so early data collection shortens the overall engagement.
A measured greenhouse gas inventory is the common evidence base several reporting tracks draw on. For exporters of covered goods, embedded emissions data supports CBAM compliance and the CBAM cost calculator. Product level footprints align with life cycle assessment under ISO 14067. The same Scope 1, Scope 2 and Scope 3 data feeds business responsibility and sustainability reporting and wider ESG disclosure, so one accounting exercise serves compliance, reporting and reduction together.
A corporate or organisational carbon footprint is the total greenhouse gas emissions of a whole entity, an office, a campus, a company or an institution, measured across an organisational boundary for a reporting year. It consolidates Scope 1, Scope 2 and Scope 3 sources into a single inventory and answers how much the organisation emits overall. It differs from a product carbon footprint, which is narrower and traces the emissions of one product or service across its life cycle under ISO 14067. The organisational footprint is the basis for reporting and reduction targets, while the product footprint informs specific goods and their disclosures, and many organisations measure both.
Independent verification, also called third party assurance, has a qualified body that did not prepare the inventory check it against a recognised standard so stakeholders can rely on the figure. For greenhouse gas statements this assurance is commonly performed to ISO 14064-3, the standard that sets out how a GHG assertion is validated and verified. The verifier reviews the boundary, the activity data, the emission factors and the calculations, tests a sample of evidence, and issues an opinion at a stated level of assurance. A verified inventory carries more weight with investors, buyers and regulators than an unverified one, and a well documented GHG inventory built to the GHG Protocol and ISO 14064 is what makes that verification straightforward.
An organisational carbon footprint measures the total emissions of a whole entity for a reporting year across an organisational boundary, consolidating Scope 1, Scope 2 and Scope 3 to the GHG Protocol, GRI and ISO 14064. A product carbon footprint is narrower and different in method: it traces the emissions of a single product or service across its life cycle, from raw materials to end of life, and follows life cycle assessment under ISO 14067. Many organisations need both, the organisational footprint for reporting and targets, and the product footprint for specific goods and disclosures.
The standards cited in this guide are the recognised frameworks a carbon footprint and greenhouse gas inventory are built and verified against.
This guide sets out the terms and the method; an assessment applies them to a specific organisation. The carbon footprint solutions page sets out the engagement, exporters of covered goods can also see CBAM compliance and the CBAM cost calculator, product level footprints follow life cycle assessment, and the measured data feeds ESG reporting.
Reviewed June 2026