Calculation Methodology

Primary Data (Measured Directly)

Primary data refers to information we collect and measure ourselves:

• •Energy consumption: Utility bills from our electricity supplier (monthly kWh consumption)
• •Production volumes: Internal production records (daily logs of units produced)
• •Ingredient purchases: Supplier invoices and purchase orders (quantities in kg or liters)
• •Supplier locations: Supplier addresses and delivery documentation

Secondary Data (Emission Factors)

To convert our activities into CO₂ emissions, we use emission factors from established databases. An emission factor tells us how much CO₂ is emitted per unit of activity (e.g., per kWh of electricity or per kg of flour).

We primarily use emission factors from the PROBAS database (Prozessorientierte Basisdaten für Umweltmanagement-Instrumente), maintained by the German Federal Environment Agency (Umweltbundesamt).

Where PROBAS data is not available, we use factors from:

• •DEFRA (UK Department for Environment, Food & Rural Affairs) conversion factors
• •Published peer-reviewed literature for specific ingredients

Two Accounting Methods

Per GHG Protocol Scope 2 Guidance, there are two methods for accounting electricity emissions:

Application

Companies using renewable energy contracts with certificates can use the market-based method to report 0g CO₂e for their electricity consumption. Companies using standard grid electricity would use location-based factors from their regional grid.

The GHG Protocol recommends reporting both methods where applicable to provide complete transparency.

Boundary

We account for upstream transport only: the movement of purchased goods from our direct suppliers' warehouses to our bakery facility. This is sometimes called "last-mile" logistics.

Not included: Transport from raw material origin to our suppliers (e.g., wheat farm to flour mill) is embedded in ingredient emission factors and not double-counted here.

Distance Classification

Supplier distances are classified into brackets based on available location data:

Transport emissions are calculated using freight truck emission factors from the PROBAS database, accounting for material weight and distance traveled.

Corporate vs. Product Accounting

For our corporate carbon footprint, we calculate total annual emissions from all purchased ingredients and packaging materials.

Methodology

A mass-based approach is used where accurate purchase data is available. Total annual purchases of each material are multiplied by material-specific emission factors from PROBAS or published literature.

What's Included in Emission Factors

Ingredient emission factors typically include:

• •Agricultural production (farming, fertilizer, machinery)
• •Processing (milling, refining)
• •Packaging of the ingredient itself (e.g., flour bags from mill)
• •Transport from origin to processor (embedded, not double-counted)

Standard: ISO 14067:2018

Individual product carbon footprints follow ISO 14067:2018 - Greenhouse gases — Carbon footprint of products — Requirements and guidelines for quantification.

System Boundary: Cradle-to-Gate

Our product footprints use a cradle-to-gate boundary:

• •Included: Raw material extraction → ingredient processing → transport to bakery → baking → packaging
• •Excluded: Distribution from bakery to customers, use phase (storage, toasting), end-of-life (disposal, composting)

This is the standard boundary for food product carbon footprints and allows comparison with industry benchmarks.

Methodology

Product carbon footprints are calculated by summing emissions from all recipe ingredients, transport, packaging, and production energy. Emission factors from PROBAS and published literature are applied to each component.

Allocation

For shared overhead (e.g., facility lighting):

• •Allocated by mass of output where products share production time
• •Direct attribution used where possible (e.g., oven energy for specific batches)

Calculation Platform

All calculations are performed using the GreenActions Carbon Accounting Platform, which implements GHG Protocol methodologies and maintains an auditable calculation trail.

External Verification

Reports may undergo third-party verification depending on company requirements and reporting maturity. External assurance provides additional credibility for stakeholders.

Transparency & Auditability

All calculations, emission factors, data sources, and assumptions are documented and can be made available upon request for:

• •Academic research purposes
• •Customer due diligence
• •Regulatory compliance
• •Third-party verification

For detailed methodology questions or data requests, contact: support@greenactions.io