When calculating the carbon footprint, a methodological report is prepared with included suggestions of measures that could control and reduce carbon dioxide emissions.
Calculation of the carbon footprint at an organisation level
ISO 14064-1 distinguishes three resource categories in the guidelines for calculating the carbon footprint (GHG protocol):
- Scope 1: direct emissions (generated by activities or equipment the organisation owns or controls)
- Scope 2: indirect emissions (all purchased energy consumed by equipment or activity).
- Scope 3: refers to all other indirect broadcasts (transport of employees to and from work, business travel, different services) – it includes everything that is not owned by the organisation, yet affects it.

Calculation of the carbon footprint at product level
ISO 14067 and PAS 2050 define the scope of the calculation as the first step.
It is characterised by two different procedures:
- B2C (Business to Consumer): the whole process is taken into consideration, which includes extraction of raw materials, processing, production, retail distribution, consumer use, disposal or recycling.
- B2B (Business to Business): includes raw materials used in production and their processing, to the point at which a new organisation takes over the production, and executes the product’s packaging, storage and transport to the customer.

Carbon footprint verification
Carbon footprint verification is performed according to the guidelines of ISO 14064-3. It includes:
- review and verification of the methodological report for the calculation.
- review of the determined emission sources.
- an overview of the factors used to calculate the carbon footprint.
- drafting of the verification report.
- independent review, validation of the report and production of the verifier’s written opinion.
