ESG Elephant Explained: GHG

Have you had every intention to get started on your CO₂ calculations but had to push it and push it and push it because other tasks have taken priority? 

Well now is the time to put it back on the agenda 📝

Let us bring you up to speed with CO₂ calculations. 

I already know but I need help

But first, we need to talk about GHG 

GHG refers to GreenHouse Gases like CO₂, methane, and nitrous oxide (laughing gas). 

They trap heat in the atmosphere and drive climate change. 

When we talk about GHG in relation to CO₂ calculation, we’re talking about the emissions connected to how you operate, produce, buy, transport, and consume energy 🏭 

 

What is the GHG Protocol?

Think of the GHG Protocol as a rulebook for carbon accounting. 

In fact, it’s the most widely used framework, dividing emissions into three scopes: 

  • Scope 1: Direct emissions (your own boilers, vehicles, etc.)

  • Scope 2: Indirect emissions from purchased energy (electricity and heating)

  • Scope 3: Indirect emissions from your value chain - suppliers, transport, business travel, and more 

GHG emissions are reported as tCO₂e (tonnes of CO₂ equivalents). 

This means all greenhouse gases are converted into one common unit, making them comparable and easier to track over time. 

Changes to the GHG Protocol were announced last year – we expect the final changes to be published in 2027. 

 

Data collection – the first crunch

Most companies start out calculating Scope 1 and Scope 2, and for good reason. 

Collecting and structuring data for Scope 3 is a lot of work (though not impossible, of course), so getting the hang of it with the two ‘smaller’ scopes makes it easier. 

Also, the voluntary ESG reporting standard for SMEs, VSME, only requires you to report on your Scope 1 and 2 emissions. 

The data you need to collect depends on your company and setup, especially when it comes to Scope 3. 

In Scope 3, there are 15 categories to measure. They include: 

  • Employee commute

  • Purchased goods and services

  • Business travel

  • Downstream and upstream transportation

  • Waste

For Scope 1 and 2, the most common data you need to collect is:

Scope 1

Company cars: 

  • Liters of fuel used OR kilometers driven in the reporting year, split into petrol and diesel. 

Stationary combustion:

  • Liters of fuel generator (heating oil) used in the reporting year.

  • M3 natural gas used in the reporting year (in boiler on your own premises). 

Scope 2

Electricity:

  • kWh electricity used in all buildings AND for electric company cars in the reporting year. 

Heating: 

  • kWh district heating used in the reporting year. 

If you want to know more about the data needed – or if you’d like someone to do the calculations for you – you’re in luck, because we’ve helped many of our amazing customers with their carbon accounting! 

Write an email to us and we’ll set up a non-binding meeting ☕ 

I’d like to know more
ANNE KATRINE BLIRUP