Sustainability and Decarbonization
Measuring to act is the new imperative in corporate sustainability management. Understanding the methodology for calculating the carbon footprint, from direct emissions to those of the value chain, is key for companies to combine efficiency and environmental commitment, a process that in Luxembourg is being promoted through the Klimapakt fir Betriber initiative.
Measuring to act is the new imperative in management business sustainabilityTo know the methodology for calculating the carbon footprintFrom direct emissions (Scope 1) to indirect emissions across the value chain (Scope 3), the carbon footprint has become a key factor for companies to combine efficiency and environmental commitment. This indicator determines the total amount of greenhouse gases (GHG), expressed in CO₂ equivalent, emitted by an organization's activities, representing an evolution of the ecological footprint concept developed in the 90s by [unspecified organization]. Mathis Wackernagel y William Rees.
The three dimensions of the carbon footprint: beyond direct emissions
For rigorous calculation, corporate issuances are divided into three distinct scopes. Scope 1 This includes direct emissions, physically produced by the company's operations and its own sources, such as fuel combustion in the vehicle fleet or refrigerant leaks. For its part, the Scope 2 This refers to indirect emissions linked to the production of energy acquired and consumed by the organization, such as electricity or steam.
Finally, the Scope 3 This encompasses all other indirect emissions inherent to the value chain. This is the broadest and most complex area, as it includes all other emissions, both upstream (suppliers) and downstream (customers), as well as those generated by employees themselves. It generally represents the largest part of an organization's carbon footprint, especially in SMEs.
The case of Luxembourg: transport as the main source
Globally, energy-related CO₂ emissions reached approximately 37,8 gigatons in 2024. In the context of Luxemburgo, the latest generic data established by Eurostat In 2023, they indicate 12,63 tons emitted per capita, one of the highest levels of the Unión EuropeaHowever, this figure needs to be qualified.
"A large part of this comes from emissions from the transport sector. However, it also includes the numerous vehicles that only cross the country to refuel, which has a significant impact on this high figure," he explained. Clément Streicher, Business Relationship Advisor – Skilled Crafts in Luxinnovation, during a workshop dedicated to the carbon footprint as part of the day Klimapakt fir Betriber. In LuxemburgoMore than 55% of GHGs come from the transport sector, a proportion that the government seeks to reduce with a target of between 25% and 37% renewable energy use by 2030, according to its integrated national energy and climate plan (PNIEC).
| Indicator | Figure | Source/Context |
|---|---|---|
| Global CO₂ emissions (energy) | 37,8 gigatons | 2024 data |
| Per capita emissions in Luxembourg | 12,63 tonnes | Eurostat (2023) |
| Transport's share of Luxembourg's GHG emissions | > 55% | Sectorial analysis |
| Renewable energy target for 2030 | 25% - 37% | National Energy and Climate Plan (PNIEC) |
Five-step methodology for calculating emissions
The process for a rigorous calculation and evaluation of the carbon footprint is structured in five fundamental stages. As detailed StreicherThe starting point is the choice of scope to define the depth of the analysis. The second step is the activity data collectionThis includes everything from energy bills and fuel purchases to business trips and waste volumes. Subsequently, the following must be done apply emission factors standardized (from databases such as ADEME, DEFRA o ecoinvent) to convert activity data into CO₂. The fourth step is the calculation and categorization...adding up emissions by scope to build a complete inventory. Finally, it is crucial set goals and iterate "It's important to conduct an initial assessment to see what's improving and then start over each year. It's crucial to be able to track progress annually," the expert concluded.
Klimapakt fir Betriber: support for the energy transition
To facilitate this process, the government of Luxemburgo, through the Ministerio de Economía and the Ministerio de Medio Ambiente, Clima y Biodiversidad, Together with Klima-Agence y Luxinnovation, has launched the initiative Klimapakt fir BetriberThis program offers companies a structured approach that facilitates access to various initiatives, support programs, and financial aid for their decarbonization and energy transition efforts. Its catalog of measures, available online, ranges from the installation of a photovoltaic system to the development of a renovation concept, tailored to companies of any size.
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