Carbon accounting

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Carbon accounting refers to the systematic recording, monetary and non-monetary evaluation and monitoring of direct and indirect emissions of CO 2 and other greenhouse gases . This can be done at the product or project level, at the company level or at the state level to create a greenhouse gas balance. The balance sheet can serve both for disclosure as part of external reporting and internally as the basis for managing emissions. Carbon accounting can therefore be seen as a sub-discipline of accounting . At the same time, carbon accounting can be understood as part of environmental or sustainability management .

Legislators as well as customers, investors and non-governmental organizations can induce companies to set up a carbon accounting system. The accounting of greenhouse gases has so far been subject to only a few legal regulations. In Europe, industries participating in EU emissions trading must record and report their emissions that occur as part of the provision of services ( Scope 1 emissions). In Germany, the systems in question fall under the Greenhouse Gas Emissions Trading Act . Some customers value low-emission or -neutral products, this offers companies market potential and image gain. There is increasing pressure from investors to create transparency about corporate climate risks and, as a result, also about emissions. Some long-term-oriented or sustainability criteria investors prefer companies with low CO 2 footprint (→ Divestment ). A lack of transparency or a high level of emissions can lead to a company becoming a target for non-governmental organizations .

For carbon accounting in the company include the acquisition of emissions, whether directly or indirectly through measurements by calculation from the other variables such as consumption rates, and the assignment to organizational units, processes, products or services. Carbon accounting systems can include emissions at different levels:

  • The differentiation of the included emission sources according to the three scopes of the GHG Protocol is established :
    • Scope 1 emissions come from emission sources within the system boundaries considered, such as company-owned power plants or vehicle fleets,
    • Scope 2 emissions arise from the generation of energy that is obtained from outside, primarily electricity and heat from energy services ,
    • Scope 3 emissions are all other emissions that are caused by the company's activities but are not under the company's control, for example from suppliers, service providers or employees.
  • In addition to CO 2 , other greenhouse gases such as CH 4 (methane), N 2 O (laughing gas) or fluorocarbons can be recorded.
  • The determination or allocation of emissions can be carried out for various accounting objects, for example the entire company or parts of the company, products, processes or employees.
  • If emissions are determined on a product-related basis, different stages in the product life can be included. This usually includes production and sales ( cradle to gate ), more rarely also use or consumption ( cradle to grave ) or subsequent use or disposal or recycling ( cradle to cradle ).
  • For Scope 3 emissions, it must be clarified which upstream supply chains are considered and how far. Downstream supply chains can also be included in carbon accounting .

A carbon accounting system can define the responsibilities for the collection and delivery of data, for example on energy consumption, provide plausibility and completeness checks, and specify key figures and procedures for their calculation or estimation.

In the corporate context , carbon controlling is understood as part of or supplementing carbon accounting . The economists Kristin Stechemesser and Edeltraud Günther use the term carbon controlling as a carbon accounting that uses the recorded and assessed greenhouse gas emissions for control and regulation.

The disclosure of the greenhouse gas balances of companies (also carbon disclosure ) often takes place as part of a sustainability report or a report on corporate responsibility. In some companies, the CO 2 emissions are also listed in the annual report. A systematic query of greenhouse gas balances of large companies operates z. B. the Carbon Disclosure Project .

Various standards have been established in the corporate sector. The WRI and WBCSD Greenhouse Gas Protocol Corporate Standard ( GHG Protocol ) recommendations serve as practical guides for businesses. The standardization institutions ISO and DIN have published the environmental management standard ISO 14064, which is based on the GHG Protocol. In particular, the combination of the content categories of the GHG Protocol and the procedural standards of the ISO norm has gained great importance for carbon accounting in the corporate context. The GHG Protocol is based on the basic principles of relevance , completeness, consistency, transparency and accuracy and is based on the principles of financial accounting. It also defines rules for the organizational and operational delimitation of a greenhouse gas balance.

literature

  • Oliver Eitelwein and Lukas Goretzki: Successfully Implementing Carbon Controlling and Accounting: Status Quo and Outlook. In: ZfCM - Journal for Controlling and Management. , 54, H. 1, 2010, pp. 23-31.
  • Mario Schmidt : Carbon Accounting between Fad and Ecological Improvement Process , In: ZfCM - Journal for Controlling and Management. 54, H. 1, 2010, pp. 32-37.

Web links

Individual evidence

  1. ↑ Kristin Stechemesser and Edeltraud Guenther: Carbon Accounting: a systematic literature review . In: Journal of Cleaner Production . tape 36 , November 2012, doi : 10.1016 / j.jclepro.2012.02.021 .
  2. ↑ Stefan Schaltegger and Maria Csutora: Carbon accounting for sustainability and management. Status quo and challenges . In: Journal of Cleaner Production . tape 36 , November 2012, doi : 10.1016 / j.jclepro.2012.06.024 .
  3. ↑ Jochen Botta and a .: Carbon Accounting and Controlling - Basics and practical example Deutsche Post DHL (= Jürgen Weber [Hrsg.]: Advanced Controlling . Volume 83 ). Wiley, 2012, ISBN 978-3-527-50697-2 , 3 Relevance of greenhouse gas emissions, p. 15-24 .
  4. ↑ Oliver Eitelwein and Lukas Goretzki: Successfully Implementing Carbon Controlling and Accounting - Status Quo and Outlook . In: ZfCM Controlling & Management . tape 50 , no. February 1 , 2010, doi : 10.1007 / s12176-010-0010-6 .
  5. ↑ Jochen Botta and a .: Carbon Accounting and Controlling - Basics and practical example Deutsche Post DHL (= Jürgen Weber [Hrsg.]: Advanced Controlling . Volume 83 ). Wiley, 2012, ISBN 978-3-527-50697-2 , 4 Carbon Accounting and Controlling, pp. 25-33 .
  6. ↑ cf. also World Resources Institute and World Business Council on Sustainable Development (Ed.): Corporate Value Chain (Scope 3) Accounting and Reporting Standard: Supplement to the GHG Protocol Corporate Accounting and Reporting Standard . 2011 ( ghgprotocol.org [PDF]).
  7. ↑ Jochen Botta and a .: Carbon Accounting and Controlling - Basics and practical example Deutsche Post DHL (= Jürgen Weber [Hrsg.]: Advanced Controlling . Volume 83 ). Wiley, 2012, ISBN 978-3-527-50697-2 , 6 The Carbon Accounting and Controlling Solution at Deutsche Post DHL, p. 45-50 .
  8. ↑ a b Edeltraud Günther and Kristin Stechemesser: Carbon Controlling . In: ZfCM Controlling & Management . tape 50 , no. February 1 , 2010, doi : 10.1007 / s12176-010-0016-0 .