Corporate Carbon Footprint (CCF)

Definition & Scope The Corporate Carbon Footprint (CCF) is a comprehensive inventory of all a company’s greenhouse gas emissions across Scopes 1, 2, and 3. It identifies the largest sources of emissions and serves as a mandatory basis for CSRD reporting, SBTi targets, and net-zero strategies. Relevance in Sustainability Management • Mandatory requirement for ESRS E1 reports • Enables climate targets and transition plans • Supports stakeholder communication and ratings (e.g., CDP, EcoVadis) Practical Application Companies define organizational and operational boundaries, collect activity data (e.g., energy, travel, supply chains), and convert this data into CO₂e using emission factors. Quality assurance and regular updates ensure consistency. FAQs What data do I need for the CCF? – Consumption data, supplier data, emission factors. Is the CCF mandatory? – Indirectly, through the CSRD. How often is it calculated? – Annually, with rebaselining in the event of structural changes. Further reading: Federal Environment Agency – Carbon Footprint