01 · Choice of the calculation methodology
Depending on the type of carbon footprint to be calculated, there are different reference standards, norms and methodologies. The choice should be based on the characteristics and objectives of the study. For calculating the carbon footprint of organisations, references such as ISO 14064-1 and its application guide ISO/TS 14064-4 may be used, as well as the GHG Protocol Corporate Standard and, for value chain emissions, the GHG Protocol Scope 3 Standard. In the case of the product carbon footprint, references such as ISO 14067, PAS 2050 or the GHG Protocol Product Life Cycle Standard may be used. There are also other recognised methodologies, such as Bilan Carbone, whose application will depend on the characteristics and purpose of the study.
02 · Definition of the boundaries and collection of documentation
Depending on the type of carbon footprint and the methodology used, the calculation boundaries are defined beforehand — that is, how far we will go in assigning emissions to our calculation. Once the boundaries are established, it is time to gather all the data within them, both for the activity under study and for the emission factors to be used for the Carbon Footprint.
03 · Calculation of the carbon footprint
With all the information gathered, the greenhouse gas emissions are quantified. In general, the calculation is based on multiplying the activity data by the corresponding emission factors and, where necessary, applying the global warming potentials of each gas to express the result in carbon dioxide equivalent (CO2e). Adding up the emissions from the different sources and categories makes it possible to obtain the carbon footprint of the object of study and to identify those activities with the greatest contribution, serving as a starting point for setting emission reduction targets and plans and, where appropriate, offsetting strategies.