Data Collection

Effective carbon accounting is essential for organizations aiming to understand and manage their environmental impact. The collection of accurate and comprehensive data across all relevant Scopes of emissions is crucial for this process. This documentation provides guidance on how to systematically collect the best data for carbon accounting, focusing on the material data from the value chain determined by a double materiality analysis.

Fulfilling Data needs

Only after all your data needs have been defined, including the double materiality analysis, the organisational boundary, the accounting metodology and the prefered data types should you start collecting the relevant data for your company.

Defining data collecting entities

Now all the relevant people in and outside the company need to be contacted to collect the necessary data. This includes people that are able to collect the data for every company facility, as well as relevant suppliers and customers.

Data Collection Strategies by Scope

Scope 1: Company Vehicles & Fuel Combustion

• Direct emissions from fuel consumption in company-operated facilities and vehicles are relatively straightforward to track. Gather data from fuel purchase invoices and consider obtaining supplier-specific data if a single supplier caters to all company vehicles, which could provide more detailed insights into fuel consumption patterns.

Scope 2: Purchased Electricity and Heating

• This scope involves the indirect emissions from purchased electricity and heating. Collect monthly electricity and heating bills, which should detail the amounts and timings of consumption. Many energy suppliers can provide automated data transfers, enabling more precise tracking of energy usage.

Scope 3: Value Chain Emissions

• Collecting data for Scope 3 emissions encompasses a wide range of indirect activities and requires cooperation from both suppliers and customers. Below is a detailed guide on how to approach each category within Scope 3:

  Category 1: Purchased Goods and Services

  • Utilize accounting records to gather data on purchased goods and services. Invoices should be systematically collected and can be directly uploaded to platforms like BeWo for streamlined data management.

  Category 2: Capital Goods

  • For capital goods, focus on cradle-to-gate emissions, which should be included in the year of acquisition. Opt for products with available EPDs to ensure accurate data.

  Category 3: Fuel- and Energy-Related Activities

  • Track emissions related to the production and extraction of fuels and energy consumed under Scope 1 and 2. This includes emissions from oil drilling, refining, and transportation to your facilities.

  Category 4: Upstream Transportation and Distribution

  • Collaborate with suppliers to get detailed information on the transportation of goods, including the mode of transport, fuel type, distance traveled, and weight of goods. Many freight companies provide carbon reporting services which can be utilized.

  Category 5: Waste Generated in Operations

  • Document the type and disposal method of waste produced by your operations. Waste management companies often provide detailed reports which can be used to estimate associated emissions.

  Category 6: Business Travel

  • Implement a travel booking system that captures detailed travel data, or collect travel logs from employees to ensure accuracy in reported emissions from business travel.

  Category 7: Employee Commuting

  • Conduct surveys to collect data on employee commuting patterns, including frequency, mode of transport, and distance traveled.

  Category 8: Upstream Leased Assets

  • If upstream leased assets are part of your operations, collaborate with the lessor to obtain data on energy consumption or make informed estimates where direct data collection is not feasible.

  Category 9 to 15

  • Similar strategies apply for downstream transportation, processing of sold products, use of sold products, end-of-life treatment, downstream leased assets, franchises, and investments. Establish partnerships with stakeholders to gather reliable data or use standardized templates and industry benchmarks where direct data collection poses challenges.

Implementing Systematic Data Collection Processes

To enhance the accuracy and completeness of the data collected, it is recommended to:

• Establish standardized processes for data collection across all scopes.
• Leverage technology and software tools for data tracking and analysis.
• Maintain open communication with all stakeholders, including suppliers and partners, to facilitate the exchange of necessary information.

Strategies for Supply Chain Emissions Management

1. Supplier Engagement and Collaboration: Establishing collaborative partnerships with suppliers to promote transparency and sustainability throughout the supply chain. Encouraging suppliers to measure and report their emissions, adopt environmentally friendly practices, and prioritize low-carbon alternatives can drive collective emissions reductions.

2. Emissions Hotspot Identification: Conducting thorough assessments to identify emissions hotspots within the supply chain, focusing on high-impact activities, materials, and geographic regions. This enables targeted interventions to mitigate emissions where they are most significant.

3. Procurement Practices: Integrating environmental criteria into procurement processes to favor suppliers with lower carbon footprints and sustainable practices. Implementing green procurement policies, supplier sustainability assessments, and product life cycle analyses can facilitate informed decision-making and emissions reduction opportunities.

Conclusion

Collecting comprehensive and accurate data for carbon accounting is a challenging but essential task for any organization committed to responsible environmental management. By following the structured approach outlined in this documentation, organizations can ensure they gather the best possible data, thereby enhancing the reliability and usefulness of their carbon accounting efforts.