CALCULATION METHODOLOGY.
Technical documentation for carbon footprint calculations and reporting standards.
This page documents the technical methods, data sources, and standards we use to calculate environmental impact. Designed for auditors, sustainability professionals, and anyone seeking transparency.
Last updated: January 2026Our methodology ensures that every number in your report is traceable, accurate, and aligned with global standards. We focus on what matters: turning raw business data into actionable environmental insights.
STANDARDS.
GHG Protocol Aligned.
This methodology follows the GHG Protocol Corporate Accounting and Reporting Standard, the world's most widely used framework.
Organizational Boundary
We use the operational control approach. This means we account for 100% of emissions from operations where the business has operational control.
Scopes Covered
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Scope 1: Direct GHG emissions from sources owned or controlled (e.g., company vehicles, gas boilers).
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Scope 2: Indirect emissions from purchased electricity, steam, heat, and cooling.
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Scope 3 (Partial): Upstream purchased goods and services (ingredients, packaging) and upstream transportation and distribution.
DATA SOURCES.
Primary and secondary inputs.
Primary Data (Measured)
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Energy: Utility bills (monthly kWh consumption).
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Production: Internal logs of units produced.
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Purchases: Supplier invoices (quantities in kg/L).
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Logistics: Supplier addresses and delivery routes.
Secondary Data (Emission Factors)
To convert activities into CO₂e, we use established databases:
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PROBAS: German Federal Environment Agency data.
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DEFRA: UK government conversion factors.
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Literature: Peer-reviewed research for specific ingredients.
SCOPE 2
ACCOUNTING.
Dual reporting approach.
Location-Based Method
Uses average emissions for the grid in your region (e.g., national average). Doesn't account for specific purchasing choices.
Market-Based Method
Uses emissions from the specific product purchased. If renewable energy is purchased with certificates, the factor is 0g CO₂e/kWh.
The GHG Protocol recommends reporting both methods where applicable to provide complete transparency of both grid impact and purchasing decisions.
UPSTREAM
TRANSPORT.
The last-mile logistics.
We account for the movement of goods from direct suppliers to your facility. Transport from raw material origin to suppliers is typically embedded in ingredient emission factors.
| Category | Distance Used |
|---|---|
| < 50 km | 25 km (Midpoint) |
| 50-100 km | 75 km (Midpoint) |
| > 100 km | 150 km (Conservative) |
| Unknown | 75 km (Regional Avg) |
ISO 14067
STANDARD.
Cradle-to-gate boundary.
Individual product footprints follow ISO 14067:2018 requirements for quantification.
Boundary: Cradle-to-Gate
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Included: Raw material extraction → processing → transport → baking → packaging.
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Excluded: Customer distribution, storage, end-of-life disposal.
Allocation
Shared overhead (e.g., facility lighting) is allocated by mass of output. Direct attribution is used where possible (e.g., batch-specific energy).
PLATFORM
& TRUST.
Audit-ready calculations.
All calculations are performed using the GreenActions platform, which implements GHG Protocol methodologies and maintains a fully auditable trail.
Transparency
All calculations, factors, and assumptions are documented and available for due diligence, regulatory compliance, or third-party verification.
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