Corporate carbon footprint – how to calculate it and what data are required?

Calculating a corporate carbon footprint does not start with a calculator or with selecting an emission factor. The first step is to determine exactly what the inventory covers, the period for which it is prepared, and where the data will come from. Only then can emission sources be correctly assigned to Scope 1, Scope 2 and Scope 3 and the calculations performed.

In practice, the biggest challenge is rarely multiplying consumption by an emission factor. It is more difficult to obtain a complete data set: from all locations, companies included within the organizational boundary, energy meters, fuel cards, refrigeration systems, transport, business travel or purchasing. A well-prepared calculation should therefore start with a map of emission sources and a list of the data to be collected.

In this guide, we describe the process for an organizational carbon footprint, primarily in accordance with the currently applicable GHG Protocol standards. The status of the standards and regulations was verified as of 20 August 2026.

At a glance: what does corporate carbon footprint calculation involve?

A well-structured process can be reduced to ten steps:

1. define the purpose of the calculation and the standard under which the inventory will be prepared;
2. define the company’s organizational boundaries;
3. define the operational boundaries and Scope 1, Scope 2 and Scope 3 coverage;
4. select the reporting period and, if required, the base year;
5. prepare a register of emission sources;
6. collect activity data, e.g. litres of fuel, kWh of energy, kilograms of refrigerant or kilometres travelled;
7. select emission factors appropriate to the source, country, year and method;
8. perform the calculations and convert emissions to CO2e;
9. check completeness, units, factors, estimates and duplicates;
10. record data sources, assumptions, exclusions and methodology changes so that the calculation can be reproduced the following year.

If the company prepares these elements before starting the calculations, the calculation itself becomes much simpler.

Organizational carbon footprint vs product carbon footprint – they are not the same analysis

At the outset, two concepts that are often used interchangeably need to be distinguished.

An organizational carbon footprint covers emissions attributable to the company within the adopted reporting period and defined organizational boundaries. In practice, these are Scope 1, Scope 2 and – depending on the purpose and adopted standard – the relevant Scope 3 categories.

A product carbon footprint, by contrast, relates to a specific product and its life cycle. The analysis may cover raw material extraction, production, transport, use and end of life. For product carbon footprints, ISO 14067:2018 remains one of the current standards; ISO confirmed it as current in 2024.

These analyses may use some of the same data, but they answer different questions. For example, a company may use the carbon footprint of purchased steel supplied by a vendor as input data for Scope 3 category “purchased goods and services”. This does not mean that it is calculating a product footprint for its own organization.

Step 1. Define the purpose of the calculation and the methodology

Before a company starts collecting data, it should answer one question: what will the result be used for?

Different levels of detail may be required for internal emissions management, responding to a customer or bank, or reporting under a specific standard. The most commonly used reference for an organizational footprint is the GHG Protocol Corporate Standard, supplemented by the Scope 2 Guidance and – for a more complete value-chain analysis – the Corporate Value Chain (Scope 3) Standard.

An alternative or complementary organizational standard is ISO 14064-1:2018. ISO confirmed it as current in 2024 and, although work is under way on a new edition and on harmonizing ISO and GHG Protocol standards, the current standards remain in force until new ones are published.

Before starting the calculations, it is therefore worth recording in one place:

• the standard or set of principles applied;
• the purpose of the inventory;
• the intended recipient of the result;
• the required emissions coverage;
• the reporting year;
• the required level of accuracy and, where applicable, verifiability.

This matters because there is no single factor, data scope or reporting method that is appropriate for every use case.

Step 2. Define organizational boundaries

The organizational boundary answers the question: which companies, plants, branches and assets are included in our inventory?

The GHG Protocol provides two main approaches for consolidating emissions:

• equity share – emissions are accounted for in proportion to the company’s economic interest in a given activity;
• control approach – 100% of emissions from controlled operations are accounted for; control can be defined as either financial or operational control.

In a simple business consisting of one company and one plant, the difference may be small. The issue becomes more complex in corporate groups, joint ventures, leased facilities, subsidiaries and installations managed by different entities.

Before collecting data, it is useful to create a table of all organizational units and record for each one:

• the name of the company or plant;
• the location;
• the form of ownership;
• the equity interest;
• information on financial control;
• information on operational control;
• the decision: included / not included within the boundary;
• the rationale for the decision.

Auditor’s note: a common mistake is to start with energy invoices without first preparing a list of locations and entities. Only at the end of the analysis does it then become apparent that a production hall, leased warehouse or subsidiary was omitted. Define the boundary first, and only then check data completeness against that boundary.

Step 3. Define operational boundaries: Scope 1, Scope 2 and Scope 3

Once you have established what constitutes the organization, you need to determine which emissions of that organization will be counted.

Scope 1 – direct emissions

Scope 1 covers emissions from sources owned or controlled by the organization in accordance with the adopted consolidation approach. In a company, these may include:

• natural gas combustion in boilers and furnaces;
• fuel oil, LPG, coal or other fuels burned in stationary sources;
• fuel consumed by vehicles and machinery included within the organizational boundary;
• process emissions;
• losses of refrigerants and other fluorinated gases;
• other fugitive or process-related emissions, where they relate to the company’s operations.

Scope 2 – indirect emissions from purchased energy

Scope 2 covers emissions associated with purchased or acquired electricity, steam, heat and cooling consumed by the company.

For electricity, an important point is that, under the GHG Protocol Scope 2 Guidance, where the relevant conditions are met the result should be calculated and presented using two methods: location-based and market-based. We explain this in detail below.

Scope 3 – other indirect emissions in the value chain

Scope 3 covers emissions that occur outside sources controlled by the company but are related to its operations and value chain. The GHG Protocol distinguishes 15 categories:

1. purchased goods and services;
2. capital goods;
3. fuel- and energy-related activities not included in Scope 1 or 2;
4. upstream transportation and distribution;
5. waste generated in operations;
6. business travel;
7. employee commuting;
8. upstream leased assets;
9. downstream transportation and distribution;
10. processing of sold products;
11. use of sold products;
12. end-of-life treatment of sold products;
13. downstream leased assets;
14. franchises;
15. investments.

Not every category will be material for every company. Before calculating Scope 3 in detail, it is useful to conduct a category screening: determine which categories occur, the potential scale of emissions, what data are available and which items are material for the purpose of the inventory.

It is useful here to distinguish two levels within the GHG Protocol. The Corporate Standard requires Scope 1 and Scope 2 to be accounted for and reported separately as a minimum, while Scope 3 remains an optional category under that standard. However, if a company claims conformity with the Corporate Value Chain (Scope 3) Standard, it should account for Scope 3 emissions in accordance with the minimum boundaries of the individual categories and disclose and justify any exclusions. When reporting under ESRS, the scope must instead be determined according to the legal requirements applicable to the entity and reporting period. Difficulty in obtaining data should not automatically be treated as zero emissions — data gaps, estimates and exclusions must be described in accordance with the methodology applied.

Step 4. Select the reporting period and base year

An inventory most commonly covers a full calendar year or the company’s financial year. Maintaining consistency is more important than the choice itself.

Data from invoices, meters, ERP systems, fuel cards and service records should relate to the same period. Particular care is also needed with settlement documents spanning year-end. If, for example, an electricity invoice covers 20 December–20 January, the method used to allocate consumption to the relevant year should be adopted and documented.

The base year is the reference point used to compare emissions over time. The GHG Protocol requires a company to establish a policy for recalculating base-year emissions and a significance threshold for changes affecting comparability.

A base-year recalculation may be required, among other cases, for:

• material acquisitions, divestments or mergers;
• material outsourcing or insourcing of emission sources;
• a material change in the calculation methodology;
• a significant improvement in data or emission-factor accuracy that changes the base-year result;
• the discovery of material errors.

A historical year should not, however, be recalculated automatically simply because a newer factor has become available for the current year. The factor should represent the period to which the data relate as closely as possible. If, for example, the emission intensity of national electricity changes from year to year, historical consumption should be calculated using a factor appropriate to the historical period, not the latest value available today.

Step 5. Prepare a register of emission sources and data

Only after the boundaries have been defined is it worth sending data requests to individual departments. Rather than asking generally for “carbon footprint data”, specify the exact documents and units required.

This table should be expanded to include all locations and companies within the organizational boundary. This makes it possible to check not only whether “we have gas data”, but whether we have gas data for every facility that should be included in the inventory.

What data are required for Scope 1?

Fuels used in stationary combustion

For boiler rooms, furnaces, heaters, generating sets or other combustion sources, the data most commonly required are:

• fuel type;
• quantity of fuel consumed;
• unit;
• consumption period;
• source location;
• optionally, fuel parameters if required by the method used.

The best sources are metered or purchasing data that can be reconciled with invoices and inventory balances. Where fuel is stored, purchases made in a given year do not always correspond to actual consumption.

Fuels used in vehicles and machinery

At a minimum, the fuel type and quantity should be collected and the vehicles identified. The mere fact that a company pays for fuel does not by itself determine Scope 1 classification. Classification depends on organizational boundaries, control over the asset, and the rules applied to leasing and rental arrangements.

Refrigerants

An electricity invoice is not sufficient in this area. Information is needed on:

• the type of refrigerant;
• the quantity of refrigerant contained in the system, if required by the method used;
• the quantity added during servicing;
• the quantity recovered or removed;
• replacement and decommissioning of equipment;
• incidents and leaks.

For the calculation itself, the key is to determine correctly the mass of gas emitted and apply the appropriate GWP factor in accordance with the reporting methodology. The entire system charge should not automatically be treated as annual emissions.

What data are required for Scope 2?

For electricity, it is best to collect data at individual points of consumption. The minimum data set is:

• electricity supply point or location identifier;
• country and, if required, grid region;
• energy consumption in kWh/MWh;
• the period to which the consumption relates;
• electricity supplier;
• product/tariff, if relevant to the market-based method;
• the supplier-specific emission factor, if available;
• documents relating to guarantees of origin or other contractual instruments;
• information on the quantity of energy covered by the instrument.

For purchased heat, steam or cooling, the quantity of energy and the appropriate supplier-specific factor or another factor permitted under the adopted methodology are required.

Scope 2 location-based and market-based – what is the difference?

This is one of the most important points in the entire calculation.

The location-based method reflects emissions based on the average emission intensity of the energy system in the location where the energy is consumed. In practice, a grid factor appropriate to the country, region and period is selected.

The market-based method reflects energy attributes derived from qualifying contractual instruments, product data or supplier data. The GHG Protocol Scope 2 Guidance sets out quality criteria that such instruments should meet.

In markets where product- or supplier-specific data and appropriate contractual instruments are available, the GHG Protocol requires dual reporting, meaning that location-based and market-based results are presented separately.

In practice, this means that the grid-based result should not be replaced with a single “after purchasing green energy” figure. The two results answer different questions and should remain separate.

If part of consumption does not have qualifying attributes assigned to it, the market-based method may require a residual mix. The Association of Issuing Bodies publishes European residual mixes; the current set for 2025 was published on 28 May 2026. Among other purposes, the residual mix is intended to reduce the risk of double counting the same renewable energy attributes for customers that hold guarantees of origin and customers that do not.

Auditor’s note: guarantees of origin should be assessed together with the energy volume, period, market and the instrument’s quality criteria. A document simply stating “renewable energy” should not automatically be used as a basis for overwriting all energy data with a value of zero.

What data are required for Scope 3?

Scope 3 involves the greatest variety of data. It is useful to begin by screening all 15 categories and assigning each one a status:

• applies and is probably material;
• applies but is probably not material;
• does not apply;
• data unavailable – requires verification.

A calculation method is then selected for the material categories.

Purchased goods and services

Physical data and data that are as product- or supplier-specific as possible are preferred, for example:

• tonnes of steel, aluminium, plastics, paper or chemicals;
• m3 of timber;
• number of components, if an emission factor per unit is available;
• a product carbon footprint provided by the supplier, together with information on its boundary and methodology.

If such data are unavailable, methods based on industry averages or – at an early screening stage – expenditure may be used. A spend-based method can be useful for identifying categories that require further work, but it usually provides a less precise picture than good physical data.

Transportation and distribution

The most useful data are:

• cargo weight;
• distance;
• mode of transport;
• where relevant, capacity utilization or carrier data.

If a company receives a ready-made CO2e value from a carrier, the method, boundaries, types of emissions and period must be checked before the result is included in the inventory.

Business travel

Data can be obtained from a travel expense system or travel agency. For flights, routes and – depending on the emission-factor database used – travel class are relevant. For cars, company-owned, rented and privately owned vehicles used for business must be distinguished.

Waste

The mass of waste, waste type and treatment method are required. The total mass of waste alone, without information on the treatment route, may be insufficient for a reliable emissions calculation.

Step 6. Select the appropriate emission factors

An emission factor converts activity data into emissions. The GHG Protocol indicates the typical relationship:

emissions = activity data × emission factor, and where calculations are performed for individual gases, the result is then converted to CO2e using the appropriate GWP values.

Before using a factor, at least six points should be checked:

1. boundary – whether the factor covers direct emissions, the full life cycle or another boundary;
2. gas – whether it covers CO2 only or all required greenhouse gases expressed as CO2e;
3. geography – whether it corresponds to Poland, a specific country, region or market;
4. year – whether it represents the period to which the activity data relate;
5. unit – e.g. kg CO2e/kWh, kg CO2e/l, t CO2e/t of product;
6. source and version – where the factor comes from and when it was published.

For electricity in Poland, KOBiZE publishes annual emission indicators. In December 2025, indicators for 2024 electricity were published, including values for electricity supplied to the final consumer. This does not mean, however, that every KOBiZE indicator can be used without further checks as a complete CO2e factor in every GHG Protocol report. The gases covered, the purpose of the publication and the method in which the factor will be used must be verified.

For electricity under the market-based method, the source is not simply the “national average”. Product-specific data, the supplier and qualifying contractual instruments are assessed first, and a residual mix is used where appropriate.

Step 7. Perform the calculations and keep units under control

The mathematics itself is usually straightforward. A teaching example:

If a company consumed 100 000 kWh of energy and the appropriate factor, verified for the adopted method is 0.500 kg CO2e/kWh, the calculation gives: 100 000 × 0.500 = 50 000 kg CO2e = 50 t CO2e. The value 0.500 in this example is for demonstration purposes only and is not a recommended factor for Poland or any specific year.

A Scope 3 material can be calculated in the same way:

20 t of material × 1.8 t CO2e/t = 36 t CO2e. Here too, the factor 1.8 is only a mathematical example. In an actual inventory, the source, year, boundary and quality of the factor must be specified.

In the calculation workbook, it is good practice to have separate columns for activity data, unit, factor, factor unit and result. This makes it easier to identify errors such as m3 versus kWh, kg versus tonnes, or kWh versus MWh.

What should a working calculation register look like?

A minimum calculation table can contain the following fields:

Such a register is much easier to review than a single spreadsheet containing only the final Scope 1–3 totals.

What should you do when data are missing?

Missing data do not automatically mean a value of zero. First determine whether the emission source exists, then select the best available estimation method.

A practical sequence can be as follows:

1. recover primary data – invoices, meter readings, ERP data, service records;
2. obtain data from the supplier, carrier or facility manager;
3. use related physical data, e.g. mileage and fuel consumption instead of a missing invoice;
4. make a proportional estimate based on months for which data are available;
5. use a representative physical proxy;
6. for Scope 3 – use an average-data or spend-based method if more detailed data are unavailable.

Each estimate should record:

• the reason for its use;
• the method;
• the source of substitute data;
• the period covered by the estimate;
• an assessment of its impact on the result;
• a flag for improvement in the next reporting cycle.

It is also useful to calculate what percentage of the final result comes from primary data and what percentage from estimates. This is not a mandatory GHG Protocol metric, but it is very helpful for managing data quality.

Step 8. Data quality control – what should be checked before approving the result?

Quality control should take place before Scope 1, 2 and 3 totals are published. In practice, it is worth working through at least the following checklist:

Boundary completeness

• Do all companies and plants within the organizational boundary have data?
• Were new and closed locations correctly included for the relevant period?
• Were acquisitions, asset disposals or outsourcing arrangements documented?

Source completeness

• Does each plant have fuels, energy, refrigeration and transport assigned to the appropriate entries?
• Have generating sets, LPG forklifts, refrigeration systems or vehicles outside the main fleet been omitted?

Units and periods

• Have kWh and MWh been confused?
• Have kg and tonnes been converted correctly?
• Do the invoices cover the correct year?
• Have any documents been entered twice?

Emission factors

• Does the factor correspond to the activity year?
• Does its unit match the input data?
• Does it cover CO2 or CO2e?
• Has a combustion factor been confused with a full life-cycle factor?
• Has the distinction between location-based and market-based Scope 2 been maintained?

Comparison with the company’s operations

The result should be compared with the previous year and with operational data such as production, energy consumption, kilometres travelled or material purchases. A large change in emissions does not necessarily indicate an error, but it should have an explanation.

Auditor’s note: a useful test is to try to reproduce one line item without assistance from the person who prepared the workbook. If the description does not make it possible to determine where the number came from, which factor was used and why, the documentation is too weak for repeatable reporting.

Step 9. Document assumptions, exclusions and emission-factor versions

A good inventory should include not only the result but also an “audit trail”. In practice, it is worth maintaining:

• a document describing the organizational boundary and consolidation method;
• a register of emission sources;
• a register of activity data and evidence;
• an emission-factor library including name, source, year and version;
• an estimates register;
• an exclusions register with rationale;
• a base-year and significance-threshold policy;
• a methodology change log;
• a quality-control and approvals file.

This means the process does not have to be reconstructed from scratch the following year. Data and factors can be updated while maintaining comparability.

Changes in emission factors – when should the result be updated and when should the base year be recalculated?

This issue often leads to unnecessary recalculations.

If a factor changes because the actual emission intensity of an activity has changed over time, use the factor appropriate to the relevant year. A change in electricity-grid emission intensity is one example. A historical factor should not be replaced with a current-year factor simply because the latter is newer.

If, however, a company discovers that the method previously used was materially inaccurate, adopts a better method or corrected data, and the change materially affects base-year emissions, a recalculation may be required in accordance with the adopted policy.

The GHG Protocol does not impose one universal significance threshold for every company. The organization should define its threshold and apply it consistently to changes that both increase and decrease emissions.

Does the GHG Protocol create a legal obligation to report a carbon footprint?

No. The GHG Protocol and ISO 14064-1 are calculation and reporting methodologies/standards, but using them does not in itself mean that every company has a statutory obligation to report its carbon footprint.

A legal obligation may arise under other regulations, for example sustainability reporting rules applicable to certain companies. In the European Union, the scope of the CSRD was materially amended in 2026 by Directive (EU) 2026/470. For financial years beginning on 1 January 2027 or later, the Directive generally provides for reporting by undertakings that exceed both EUR 450 million in net turnover and an average of 1000 employees, subject to the relevant rules for groups, issuers and other categories specified in the Directive. This threshold is not, however, a standalone “GHG Protocol test” — it concerns the scope of statutory sustainability reporting.

In Poland, full transposition of the amendments introduced by Directive 2026/470 is due by 19 March 2027. The part of the changes allowing certain companies to be exempted from reporting for 2025–2026 has already been implemented by the Act of 27 February 2026. The reporting obligation of a specific Polish company must therefore be assessed under the rules applicable to its particular reporting year, rather than solely on the basis of a general description of the CSRD.

What about ESRS E1?

As of 20 August 2026, the current legal reference remains Delegated Regulation (EU) 2023/2772 establishing the ESRS in their applicable form. The current ESRS E1 includes, among other disclosures, Scope 1 emissions, Scope 2 location-based emissions, Scope 2 market-based emissions and material Scope 3 categories where the entity is subject to the relevant reporting obligation and applies that standard.

On 3 July 2026, the European Commission adopted a delegated act containing revised ESRS and submitted it to the European Parliament and the Council for scrutiny. It is no longer merely a draft set of standards, but as of 20 August 2026 the act had not yet entered into force. The text of act C(2026) 5010 provides for entry into force no earlier than four months after its adoption and mandatory application to financial years beginning on 1 January 2027 or later; for some entities, it also provides an option to apply the new standards to financial years beginning in 2026 after the act enters into force. Therefore, for calculations and reporting as of the date this article was updated, the revised ESRS should not be treated as a legal basis already in force.

This distinction matters: a company may voluntarily calculate its carbon footprint in accordance with the GHG Protocol even if it is not subject to the CSRD. Conversely, an entity subject to a statutory obligation must check the specific legal requirements and reporting standard applicable to the relevant period.

Minimum data package before starting the calculations

If a company wants to prepare for a carbon footprint calculation without yet starting the calculations themselves, it is useful to collect the following package:

1. a list of companies, plants, warehouses and other locations;
2. a description of ownership interests and control over individual entities and assets;
3. consumption of all fuels for the full reporting period;
4. electricity consumption for all electricity supply points;
5. consumption of purchased heat, steam and cooling;
6. documentation on refrigerants and servicing of installations;
7. fleet and mobile machinery data;
8. a register of external transport and business travel;
9. a summary of the main purchased materials and services;
10. waste data;
11. information on guarantees of origin, energy contracts and energy-supplier data;
12. data required for the remaining Scope 3 categories, where applicable;
13. a list of areas where data are missing;
14. the person responsible for each data source;
15. the folder or system in which source documents will be stored.

Only on this basis is it worth building the final calculation workbook.

The most common mistakes in corporate carbon footprint calculation

The most common problems arise not from difficult mathematics, but from how the data are organized:

• starting calculations without defining organizational boundaries;
• omitting some plants or sources;
• treating missing data as zero emissions;
• using the latest available factor for all historical years;
• mixing CO2 and CO2e factors;
• combining location-based and market-based Scope 2 into a single result without explanation;
• treating all energy as zero-emission solely on the basis of general information about renewable energy;
• using ready-made supplier data without checking the boundary and methodology;
• using a spend-based method in Scope 3 where good physical data are available;
• failing to version emission factors and document estimates;
• mixing the organization’s footprint with the footprint of a specific product.

How should the process be set up to make the next calculation easier?

The first inventory is usually the most time-consuming because the organization is only beginning to identify its sources and data owners. It is worth using this stage to establish a permanent process.

A well-functioning model assigns an owner to each type of data: for example, the technical department is responsible for energy and refrigerants, fleet management for fuels, procurement for materials, HR for data required for commuting, while finance helps reconcile document completeness. The factor library is also updated once a year and organizational boundaries are checked for changes.

If a company is also carrying out energy-efficiency activities, it is worth linking the structure of emissions data with energy data. If the company is simultaneously organizing its energy data, information used in developing an energy strategy can be a good starting point for structuring part of Scope 1 and Scope 2. It must be remembered, however, that an energy analysis and an emissions inventory have different boundaries and methodologies and should not be treated as the same service or the same report.

Summary

Corporate carbon footprint calculation is primarily a task of organizing boundaries, data and methodology, and only then a calculation exercise. A company should first know which entities and sources are included, the period for which emissions are calculated, what data are available and where estimates will have to be used.

Consistency is crucial: activity data, emission factors, year, Scope, Scope 2 method and the treatment of data gaps must all align. If these elements are well documented, the result can be checked, repeated the following year and used for practical emissions management.

If you need support in organizing energy data, emission sources or the analysis methodology, see the Energy Trend service portfolio.

FAQ – corporate carbon footprint calculation

Are energy and fuel invoices enough to calculate a carbon footprint?

No. Invoices are a very good source for parts of Scope 1 and Scope 2, but they do not show, among other things, all emissions from refrigerants or Scope 3. First prepare a register of emission sources, and only then check which of them are covered by invoices.

Does every company have to calculate Scope 3?

Not on the basis of the GHG Protocol Corporate Standard alone. Under its current wording, Scope 1 and Scope 2 are the mandatory minimum, while Scope 3 is optional. However, if a company claims conformity with the Corporate Value Chain (Scope 3) Standard, it should account for Scope 3 according to the minimum boundaries of all 15 categories and disclose and justify exclusions. Any separate legal obligation must be assessed independently, for example one arising under the ESRS for an entity subject to sustainability reporting.

Does purchasing guarantees of origin mean that Scope 2 is zero?

This should not be assumed automatically. Under the GHG Protocol, location-based and market-based methods must be kept separate, and contractual instruments used for market-based reporting must meet specified quality criteria. It is also necessary to check what portion of consumption they cover and which factor is appropriate for the remaining energy.

Should I always use the latest emission factor for previous years?

No. The factor should represent the period in which the activity occurred as closely as possible. A newer electricity-grid factor may reflect an actual change in the energy mix rather than a “corrected” value for an earlier year.

What should I do if several months of data are missing?

First, try to recover the primary data. If that is impossible, a documented estimate can be used based on available months, physical data or another representative proxy. The estimated period should not be left as zero without justification.

When does the base year need to be recalculated?

Under the GHG Protocol, this may be necessary in the event of material structural changes, a material change in methodology or data accuracy, or the discovery of material errors. The company should have its own base-year recalculation policy and significance threshold.

Can an organizational carbon footprint be used as a product carbon footprint?

No. They are separate analyses. An organizational footprint concerns the company’s emissions within defined boundaries and a defined period, while a product footprint covers a specific product and its life cycle. Product data can, however, be an input to certain Scope 3 categories of the organization.

Sources and methodology status

• GHG Protocol – Corporate Standard;
• GHG Protocol – Scope 2 Guidance;
• GHG Protocol – Corporate Value Chain (Scope 3) Standard;
• ISO 14064-1:2018;
• ISO 14067:2018;
• KOBiZE (Poland) – electricity emission indicators for 2024;
• AIB – European Residual Mix;
• Delegated Regulation (EU) 2023/2772 – ESRS;
• Directive (EU) 2026/470;
• European Commission – revised ESRS adopted on 3 July 2026;
• EUR-Lex – C(2026) 5010, delegated act containing revised ESRS;
• Polish Ministry of Finance – Omnibus I and implementation of CSRD amendments in Poland.

Legal status and standards verified as of 20 August 2026: