The Corporate Carbon Footprint (CCF) measures the total amount of greenhouse gases (GHG) a company produces directly and indirectly over a specific period, usually one year. These emissions come from running facilities, using energy, transporting goods, as well as from suppliers and customers. 

Why does CCF Matter? 

The CCF is mandatory for sustainability disclosures for companies subject to the Corporate Sustainability Reporting Directive (CSRD).  Under ESRS E1 (Climate Change), companies are required to calculate and publish their GHG emissions. A CCF also helps businesses identify where most emissions occur (“carbon hotspots”), enhances transparency for stakeholders, and provides strategic insights to guide reduction efforts and future reporting. 

Which standards are used? 

CCF calculations follow international standards, most notably the Greenhouse Gas (GHG) Protocol and ISO 14064-1.  

ISO 14064-1 has stricter technical specifications and defined requirements for reporting and verification, often used when specific regulatory compliance or external certification is needed.  

The GHG Protocol provides more flexible and most widely used guidance with detailed calculation methods for corporate greenhouse gas accounting. It is also the methodology referenced by ESRS E1 and categorizes emissions into three scopes: 

• Scope 1 – Direct emissions from company-owned or controlled operations 
• Scope 2 – Indirect emissions from purchased energy  
• Scope 3 – Indirect emissions along value chain 

How to calculate CCF?

1. Set organizational boundaries: Identify which entities, sites, and assets are included, and choose a consolidation method that decides how emissions will be attributed across operations.  
2. Define emission boundaries: Map all emission sources and assign each emission source to Scope 1, 2, or 3 to ensure complete coverage and avoid double counting. 
3. Strategically implement software solutions: Calculating a Corporate Carbon Footprint requires accurate data from across the value chain. Tools like the osapiens HUB for CCF automate data collection, integrate emission factors, and deliver consistent, reliable results. 
4. Collect activity data: Identify available data for emissions and gather additional activity data for Scope 1, 2, and relevant Scope 3 categories. 
5. Calculate Emissions: Apply standard formulas to convert activity data into emissions. Identify which emission categories significantly contribute to total emissions and exclude only those with minimal impact if there is a clear justification.  
6. Create Reports: Record all data sources, exclusions, calculation methods, and assumptions to ensure transparency.