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CARBON
TRUST

Carbon footprinting
An introduction for organisations
Contents
01 Introduction

02 What is a carbon footprint?

03 Why calculate a carbon footprint?

04 Calculating a carbon footprint

A basic approach to carbon footprinting

Producing a full carbon footprint

07 Using a footprint for carbon management

08 Glossary
 Carbon footprinting 01

Introduction

Climate change is increasingly The total set of greenhouse gas emissions caused directly
and indirectly by an individual, organisation, event or
recognised as a major challenge. product is commonly called their carbon footprint.
It is widely accepted that the Establishing the carbon footprint of an organisation can
greenhouse gas emissions caused be the first step in a programme to reduce the emissions
it causes.
by humans are having a negative
impact on the environment. This publication is aimed at helping businesses and
organisations establish their carbon impact and introduces
The most important greenhouse gas, arising from human some of the key issues faced in the calculation of a
activity, is carbon dioxide (CO2). Virtually all human carbon footprint.
activities cause the CO2 emissions that lead to climate
change. By using electricity generated from fossil fuel
power stations, burning gas for heating or driving a petrol
or diesel car, every person is responsible for CO2 emissions.
Furthermore every product or service that humans consume
indirectly creates CO2 emissions; energy is required for their
production, transport and disposal. These products and
services may also cause emissions of other greenhouse
gases. Understanding and addressing the full range of
our impact is crucial for the effects of climate change to
be minimised.

Virtually all human activities

cause the CO2 emissions that
lead to climate change.
02 Carbon footprinting

What is a carbon footprint?

The term carbon footprint is commonly 3. Indirect emissions from products and services

used to describe the total amount of Each product or service that is purchased by an organisation
CO2 and other greenhouse gas (GHG) is responsible for emissions. So the way the organisation
emissions for which an individual or uses products and services affects its carbon footprint.
For example, a company that manufactures a product is
organisation is responsible. Footprints indirectly responsible for the carbon that is emitted in the
can also be calculated for events preparation and transport of the raw materials. Downstream
or products. emissions from the use and disposal of products can also
be indirectly attributed to the organisation.
The full footprint of an organisation encompasses a wide
It is clear, therefore, that producing a full footprint covering
range of emissions sources from direct use of fuels to
all three types of emissions can be quite a complex task.
indirect impacts such as employee travel or emissions
A further complexity in understanding published footprints
from other organisations up and down the supply chain.
is that they are rarely comparable for the following reasons:
When calculating an organisation’s footprint it is important
to try and quantify as full a range of emissions sources • Despite emerging international standards not all
as possible in order to provide a complete picture of the organisations follow the same approach to calculating
organisation’s impact. their footprint or classify their emissions in the same way

In order to produce a reliable footprint, it is important to • Some footprints are expressed on a time period basis,
such as the footprints of an individual or company which
follow a structured process and to classify all the possible
are typically measured annually. Others are expressed
sources of emissions thoroughly. A common classification
on a unit basis, such as per event or product purchased
is to group and report on emissions by the level of control
which an organisation has over them. On this basis, • Carbon footprints are typically calculated to include all
greenhouse gas emissions can be classified1 into three greenhouse gases and are expressed in tonnes of CO2
main types: equivalent (tCO2e). However, others calculate the footprint
to include CO2 only and express the footprint in tCO2
1. Direct emissions that result from activities the (tonnes of CO2).
organisation controls
The reasons for needing a carbon footprint will determine
Most commonly, direct emissions will result from which approach is the most appropriate. In some cases it
combustion of fuels which produce CO2 emissions, for may be possible to do a basic footprint – in others a much
example the gas used to provide hot water for the workspace. more rigorous process will be required. Both approaches
In addition, some organisations will directly emit other are discussed later in this publication.
greenhouse gases. For example, the manufacture of some
chemicals produces methane (CH4) and the use of fertiliser
leads to nitrous oxide (N2O) emissions.

2. Emissions from the use of electricity

Workplaces generally use electricity for lighting and

equipment. Electricity generation comes from a range
of sources, including nuclear and renewables. However,
in the UK around 75% is produced through the combustion
of fossil fuels. Although the organisation is not directly
1
in control of the emissions, by purchasing the electricity  his classification follows the definition provided in the Greenhouse
T
Gas Protocol, a widely utilised standard for corporate emissions
it is indirectly responsible for the release of CO2.
reporting. The Greenhouse Gas Protocol was produced by the
World Business Council for Sustainable Development and the World
Resources Institute.
 Carbon footprinting 03

Why calculate a carbon footprint?

There are typically two main reasons for Footprinting for accurate reporting
wanting to calculate a carbon footprint: Organisations increasingly want to calculate their carbon
footprint in detail for public disclosure in a variety of contexts:
• To manage the footprint and reduce emissions over time
• For CSR or marketing purposes
• To report the footprint accurately to a third party.
• To fulfil requests from business or retail customers,
Footprinting for management of emissions or from investors

Calculating an organisation’s carbon footprint can be • To ascertain what level of emissions they need to offset
an effective tool for ongoing energy and environmental in order to become ‘carbon neutral’.
management.
For these purposes, a more robust approach is needed,
If this is the main reason that an organisation requires covering the full range of emissions for which the
a carbon footprint, it is generally enough to understand organisation is responsible. It may also be appropriate
and quantify the key emissions sources through a basic for the calculation to be independently verified to ensure
process, typically including gas, electricity and transport. that the methodology has been correctly used and that
This approach is relatively quick and straightforward. the results are accurate.

Having quantified the emissions, opportunities for reduction For more on the process of calculating a detailed carbon
can be identified and prioritised, focusing on the areas of footprint see page 4.
greatest savings potential.
For more information on carbon offsetting see the Carbon
Explanation of the basic approach to carbon footprinting Trust publication ‘The Carbon Trust three stage approach
can be found on page 4. to developing a robust offsetting strategy’ (CTC621).
04 Carbon footprinting

Calculating a carbon footprint

A basic approach to carbon footprinting Producing a full carbon footprint
For most organisations, calculation of a basic carbon Accurate calculation of your carbon footprint requires a
footprint is a fairly quick exercise. A basic footprint is likely more detailed approach and may require specialist advice.
to cover direct emissions and emissions from electricity as The five steps below show a systematic approach, suitable
these are the simplest to manage, but exclude some of the for producing an accurate carbon footprint:
indirect emissions.
1. Define the methodology
2. Specify the boundary and scope of coverage
There are usually a handful of major emissions sources
3. Collect emissions data and calculate the footprint
that must be quantified, including:
4. Verify results (optional)
• Onsite fuel usage 5. Disclose the footprint (optional).

• Onsite electricity usage

1. Define the methodology
• Use of transport which you own.
For a footprint to be accurate there must be a consistent
approach, which is why it is important to define the
To get the key information to calculate a basic carbon
organisation’s methodology from the outset. This also
footprint, collect data from all utility meters and record the
ensures that when issues arise they can be dealt with
distances travelled by the organisation’s vehicles. Convert
systematically. A consistent methodology is particularly
the fuel, electricity and transport consumption figures to CO2
important in a large organisation which depends on many
by using the standard emissions factors, which are published
individuals to help collect and interpret data.
by Defra and reproduced on the Carbon Trust website,
together with advice on how to undertake the calculation.
Some organisations choose to define their own approach
for carbon footprinting. However, it is usually quicker and
When calculating a basic carbon footprint it is common to
better to use a methodology that is already widely accepted
exclude sources of indirect emissions which your organisation
and understood. The results may be seen to be more
does not control, for example emissions from waste, from
credible, and can be compared with other organisations
the supply chain or from employee travel on public transport
using the same methodology.
or airlines.

One commonly used methodology is the GHG Protocol

Once the basic carbon footprint has been established,
produced by the World Resources Institute (WRI) and the
it is then possible to take steps to manage the emissions:
World Business Council for Sustainable Development
• Set and agree efficiency or emissions reduction targets (WBCSD). This methodology provides detailed guidance
on corporate emissions reporting and is available free of
• Identify likely opportunities for efficiency or emissions
charge online. A more recent standard from the International
reduction
Organization for Standardization, ISO 14064, also provides
• Prioritise the opportunities, based on environmental guidance on corporate footprint calculation and emissions
or financial criteria reporting. It builds on many of the concepts introduced by
• Take action to implement the opportunities the GHG Protocol; both provide explanations of the steps
covered here.
• Monitor the performance of the actions taken and
improve as necessary. To download a copy of the GHG Protocol, visit
www.ghgprotocol.org. Visit www.iso.org for more
information on ISO standards.

Throughout the process of

calculating a carbon footprint,
always be clear, consistent
and transparent.
 Carbon footprinting 05

2. Specify the boundary and scope of coverage 3. Collect emissions data and calculate the footprint

Be clear about which set of emissions will be quantified. The accuracy of the footprint relies on correct data and
This is commonly referred to as defining your ‘boundary’. may include collecting information on:
Common issues include:
• Onsite fuel consumption
• Treatment of emissions from wholly or partially owned
• Owned transport utilisation
subsidiaries
• Emissions from chemical reactions in manufacturing
• Treatment of emissions from leased assets, such as from processes or from land use or agricultural activities
a van which is leased from a hire company.
• Electricity consumption
It is usual to define the boundary to include the full range of
• E mployee travel by air, rail and in vehicles not owned
emissions that the organisation controls directly and this is
by the organisation
likely to include subsidiaries and leased assets. Established
methodologies such as the GHG Protocol provide rules for • Suppliers’ emissions.
allocation of the emissions to the organisation.
For gas and electricity, collect consumption data in MWh
Having defined the boundary, consider what types of or kWh. Data for other fuels can be collected in a variety
emissions will be included. Ask the following questions: of units, for example, kWh, MJ, Litres and so on. For transport
emissions it may be necessary to estimate the total fuel
• CO2 only or all greenhouse gases? consumption based on the mileage of the vehicles and fuel
• Direct emissions from fuel use onsite and from transport? economy assumptions.

• Direct emissions from manufacturing processes onsite? Data on energy consumption can be translated into
• Emissions from the electricity the organisation purchased? equivalent CO2 emissions data using standard emissions
factors, which are available from DEFRA and reproduced
• Emissions from the organisation’s supply chain and other
on the Carbon Trust website. For other emissions sources,
activities for which the operation is indirectly responsible,
more complex calculations may be required.
such as outsourced activities or manufacture and transport
of raw materials, by another company, which your
Emissions of other greenhouse gases must be translated
organisation then uses?
into equivalent emissions data in tCO2e, using the global
warming potential factors published by DEFRA and
The GHG Protocol and ISO 14064 discussed above provide
available from the Carbon Trust.
helpful guidance and accepted standards on these questions.
It is common to report all directly controlled emissions and
Before collecting the data, decide what level of accuracy
emissions from electricity in full. Emissions from indirect
is required, and how much margin for error is acceptable.
sources, such as the supply chain, are more complex to
define and are usually treated as optional reporting items.
4. Verify results
However, where indirect sources contribute very large
amounts of emissions it may be important to include Having a carbon footprint verified by a third party, such
them – a lot will depend on the purpose of reporting the as a consultancy or accountancy firm can lend credibility
carbon footprint. to an organisation’s claims. Verification typically involves
analysis of the methodology, data collection techniques
Whatever the approach taken to the organisational boundary and the calculation process that was used.
and inclusion of emissions sources, it is important to
document the decision transparently. Different levels of assurance or verification of your results
are available. Greater levels of assurance or verification
are more onerous and expensive to achieve, but provide
greater confidence in the results.
06 Carbon footprinting

5. Disclose the footprint

Whether the footprint is disclosed in advertising material,

a CSR report or other collateral, ensure that the data is
presented transparently, providing full information about
the process followed and what the information means.

Make the following information available:

• The methodology
• What boundary conditions were set and which types
of emissions are included and excluded

• The data collection techniques, including what level of

accuracy was achieved and any assumptions or estimates
that were required

• The level of verification of the results provided by

independent third parties.

This robust approach to calculating a carbon footprint

should give enough information to be able to report it
with confidence.
 Carbon footprinting 07

Using a footprint for carbon management

Calculating a carbon footprint Help from the Carbon Trust

is only the beginning of carbon Your organisation may be eligible for help from the
Carbon Trust to enable you to take these steps.
management. There is little point in
establishing a carbon footprint unless Our site survey and carbon management services can
the organisation then acts to reduce quantify energy usage, likely to be the main component
of your basic carbon footprint. In addition, the site survey
emissions and improve efficiency. will identify opportunities to reduce an organisation’s
Carbon footprinting can be a useful consumption, which form the basis for a plan of action.
exercise as part of a complete Accredited consultants spend a few days onsite and
provide you with a report containing:
environmental management system.
• Details of your energy consumption
• A plan of action listing opportunities to reduce your
footprint and save energy and money

• Access to further information.

The Carbon Trust customer centre provides free advice

on saving carbon for businesses and public sector
organisations of all sizes. Our publications and website
resources are also free.

For further information call the customer centre on

0800 085 2005 or visit www.carbontrust.co.uk/energy
08 Carbon footprinting

Glossary
Assurance Greenhouse gases
The process of an independent third party checking the Greenhouse gases are those which contribute to the
methodology, data and calculation processes to ensure greenhouse effect when present in the atmosphere. Six
that they are robust. greenhouse gases are regulated by the Kyoto Protocol,
as they are emitted in significant quantities by human
Carbon neutral activities and contribute to climate change. The six
Commonly accepted terminology for something having net regulated gases are Carbon dioxide (CO2), Methane
zero emissions (for example, an organisation or product). (CH4), Nitrous oxide (N2O), Hydrofluorocarbons (HFCs),
As the organisation or product will typically have caused Perfluorocarbons (PFCs) and Sulphur hexafluoride (SF6).
some greenhouse gas emissions, it is usually necessary to
use carbon offsets to achieve neutrality. Carbon offsets are Emissions of greenhouse gases are commonly converted
emissions reductions that have been made elsewhere and into carbon dioxide equivalent (CO2e) based on their
which are then sold to the entity that seeks to reduce its 100 year global warming potential. This allows a single
impact. In order to become carbon neutral it is important figure for the total impact of all emissions sources to be
to have a very accurate calculation of the amount of produced in one standard unit. Conversion factors of
emissions which need to be offset – requiring calculation greenhouse gas to CO2e are calculated by the IPCC and Defra
of a carbon footprint. publish guidance on which set of conversion factors to use.

Carbon dioxide (CO2) The Greenhouse Gas (GHG) Protocol

The most important greenhouse gas. CO2 emissions result A widely used standard for emissions reporting. The
from the combustion of fuel, from land use changes and protocol covers project emissions reporting and corporate
from some industrial processes. CO2 emissions are limited emissions reporting. The corporate emissions reporting
by the Kyoto protocol. standard provides a methodology for calculation of a
carbon footprint. The protocol was developed by the World
Carbon dioxide equivalent (CO2e) Resources Institute and the World Business Council for
There are six main greenhouse gases which cause climate Sustainable Development. It is available online from
change and are limited by the Kyoto protocol. Each gas www.ghgprotocol.org
has a different global warming potential. For simplicity
of reporting, the mass of each gas emitted is commonly ISO 14064
translated into a carbon dioxide equivalent (CO2e) amount ISO 14064 is an international standard for corporate
so that the total impact from all sources can be summed emissions reporting. It builds on the approach outlined
to one figure. in the Greenhouse Gas Protocol. See www.iso.org for
more information.
Carbon footprint
The total set of greenhouse gas emissions caused by Offset
an individual or organisation, event or product. It should An emissions reduction, commonly resulting from a project
be expressed in carbon dioxide equivalent (CO2e). undertaken in the developing world, which has been sold to
compensate for emissions elsewhere. Offsets are commonly
Emissions conversion factor used to net off corporate emissions so that an organisation
When calculating emissions from energy use it is common can claim to be carbon neutral. See the Carbon Trust
to know what quantity of energy was used, either in kWh publication ‘The Carbon Trust three stage approach to
or by volume or mass of input material. Emissions factors developing a robust offsetting strategy’ (CTC621).
enable a conversion to be made from the input measure
of energy to the amount of carbon dioxide emissions Verification
that will result. UK conversion factors for energy to CO2 The process of independent third party checking of a
are published by Defra and are also available from the carbon footprint calculation and statement by the third
Carbon Trust. See www.carbontrust.co.uk/resource party that the results are accurate.
The Carbon Trust is a UK-wide company,
with headquarters in London, and
bases in Northern Ireland, Scotland,
Wales and the English regions.
The Carbon Trust is a private company set up by Government in
response to the threat of climate change, to accelerate the move
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Published in the UK: August 2007.

CARBON
© The Carbon Trust 2007. All rights reserved. CTV033 TRUST