Carbon accounting guides
Understand, measure and reduce your carbon footprint: definitions, methods and obligations explained simply, with official sources.
Fundamentals 11
Carbon assessment: definition, method and obligations
What is a carbon assessment, how to carry it out and who is required to? Method, Scopes 1/2/3, ADEME sources and regulatory framework (BEGES, CSRD).
Read the guide →Understanding Scopes 1, 2 and 3
The GHG Protocol's three emission scopes explained with concrete examples, and why Scope 3 is decisive.
Read the guide →Emission factor: definition and sources
What an emission factor is, how it is used in a carbon assessment, and the reference databases (ADEME Base Empreinte, etc.).
Read the guide →Greenhouse gases: CO2, methane and CO2e
CO2, CH4, N2O, fluorinated gases: understanding greenhouse gases and their warming potential.
Read the guide →Carbon dioxide equivalent (CO2e): definition and calculation
Common unit, GWP, conversion: understanding CO2 equivalent, the basis of the carbon assessment.
Read the guide →The Paris Agreement and the 1.5°C target
COP21, 1.5°C, neutrality: understanding the Paris Agreement and its implications for businesses.
Read the guide →Carbon budget: definition and purpose
Remaining emissions, 1.5°C, allocation: understanding the concept of a carbon budget.
Read the guide →The IPCC: role and climate reports
Climate science, reports, consensus: understanding the role of the IPCC.
Read the guide →Global warming: causes and consequences
Greenhouse effect, human activities, impacts: understanding global warming.
Read the guide →Carbon footprint: definition and calculation
Person, product, company: understanding what a carbon footprint is and how to calculate it.
Read the guide →Key climate and emissions figures
Global emissions, targets, orders of magnitude: the key figures to frame the climate challenge.
Read the guide →Standards & methods 10
ISO 14067: the carbon footprint of products
ISO 14067 defines how to quantify the carbon footprint of a product over its life cycle. Principles, steps and certification.
Read the guide →Life-cycle assessment (LCA): principles and method
Understand LCA: the life-cycle stages, the ISO 14040/14044 standards and the link with the product carbon footprint.
Read the guide →GHG Protocol: the global carbon accounting framework
The international standard that structures emissions accounting (Scopes 1/2/3) and underpins most regulations.
Read the guide →ISO 14064: the standard for quantifying greenhouse gases
Parts 1, 2, 3, organisational boundary, verification: understanding the ISO 14064 standard.
Read the guide →The Bilan Carbone® method: origin and principles
ADEME, the low-carbon transition association, scopes: understanding the Bilan Carbone® method.
Read the guide →FDES and EPD: product environmental declarations
Construction, LCA, INIES: understanding FDES and EPD for product footprints.
Read the guide →PEF: the European Product Environmental Footprint
PEF method, multi-criteria, environmental labelling: understanding the Product Environmental Footprint.
Read the guide →The 15 Scope 3 categories explained
Upstream, downstream, examples: understanding the GHG Protocol's 15 Scope 3 categories.
Read the guide →Scope 2: market-based or location-based?
Two methods for calculating electricity: understanding location-based and market-based.
Read the guide →Base Empreinte (ADEME): the emission factor database
Emission factors, sources, uses: understanding ADEME's Base Empreinte.
Read the guide →Regulations 8
CSRD: the European sustainability reporting directive
Who is concerned by the CSRD, which climate indicators (ESRS E1) and how to prepare with a solid carbon assessment.
Read the guide →BEGES: the regulatory GHG emissions assessment (France)
The greenhouse gas emissions assessment mandatory in France: who, when, which format and which penalties.
Read the guide →Environmental labelling: what is changing for products
The environmental score of products (textile, food, etc.) in France and Europe: principles, timeline and preparation.
Read the guide →CBAM: the carbon border adjustment mechanism
What the CBAM changes for European importers: products concerned, declarations and preparation.
Read the guide →EU green taxonomy: principles and criteria
Sustainable activities, DNSH, alignment: understanding the European Union's green taxonomy.
Read the guide →Green Claims Directive: regulating environmental claims
Evidence, verification, greenwashing: understanding the European directive on green claims.
Read the guide →Duty of due diligence (CSDDD): what to know
Value chain, climate transition plan, obligations: understanding the CSDDD directive.
Read the guide →SNBC: France's national low-carbon strategy
Carbon budgets, 2050 neutrality, sectors: understanding France's SNBC.
Read the guide →Targets & pathways 5
SBTi: science-based climate targets
What the Science Based Targets initiative is, how to set a 1.5 °C pathway and track it over time.
Read the guide →Carbon neutrality: definition, limits and best practices
What carbon neutrality really means, the rule to follow (reduce before offsetting) and the pitfalls of greenwashing.
Read the guide →Decarbonisation plan: from measurement to action
How to move from a carbon assessment to a concrete, prioritised action plan tracked over time.
Read the guide →Net Zero: definition and difference from carbon neutrality
Deep reduction, residual emissions, SBTi: understanding Net Zero.
Read the guide →The ACT method: assessing climate strategy alignment
ADEME, transition, scoring: understanding the ACT method (Assessing low-Carbon Transition).
Read the guide →Carbon markets & offsetting 6
Carbon offsetting: how it works, quality and limits
Carbon credits, projects, quality criteria and the place of offsetting in a serious climate strategy.
Read the guide →Carbon credit: definition and how it works
Tonne avoided or sequestered, voluntary market, quality: understanding carbon credits.
Read the guide →The Low-Carbon Label: financing projects in France
French framework, agricultural and forestry projects, certified reductions: understanding the Low-Carbon Label.
Read the guide →Carbon market and EU ETS: the European allowance system
Allowances, cap, carbon price: understanding the EU ETS.
Read the guide →Carbon pricing: tax, market and internal price
Carbon tax, allowances, internal price: understanding carbon pricing mechanisms.
Read the guide →Greenwashing: definition and how to avoid it
Misleading claims, evidence, verification: understanding and avoiding greenwashing.
Read the guide →Reporting & ratings 5
CDP: climate reporting for investors
Questionnaire, A to D score, expectations: understanding the CDP (formerly Carbon Disclosure Project).
Read the guide →EcoVadis: CSR assessment of suppliers
Medals, environment, responsible purchasing: understanding the EcoVadis assessment.
Read the guide →Double materiality: definition and method
Impact materiality, financial materiality, CSRD: understanding and running a double materiality analysis.
Read the guide →TCFD: climate risks and financial reporting
Governance, risks, scenarios: understanding the TCFD framework on climate risks.
Read the guide →GRI and SASB: sustainability reporting standards
Stakeholders, financial materiality, climate: understanding the GRI and SASB standards.
Read the guide →Emission sources 8
Digital carbon footprint: measure and reduce
Data centres, devices, usage: understand the carbon impact of digital in business and the levers to reduce it.
Read the guide →Business travel: measuring and reducing the carbon footprint
Plane, train, car, hotel: how to account for and reduce the footprint of business travel.
Read the guide →Commuting: calculating and reducing the carbon footprint
Car, public transport, remote work: measure and reduce the footprint of employees' commutes.
Read the guide →Business energy: electricity, gas and carbon footprint
Electricity, gas, heat networks: how to account for and reduce a company's energy footprint.
Read the guide →Tertiary buildings: carbon footprint and energy regulations
Energy, air conditioning, floor area: measure buildings' footprint and meet energy regulations.
Read the guide →Waste management: carbon footprint and reduction
Waste types, treatments, recovery: account for and reduce the carbon footprint of waste.
Read the guide →Responsible purchasing: reducing upstream Scope 3
Purchased goods and services: measure and reduce the largest emission item of many companies.
Read the guide →Event carbon assessment: method and reduction
Participant travel, venue, catering, equipment: measure and reduce an event's footprint.
Read the guide →By sector 15
Industrial carbon assessment: challenges and method
Processes, energy, raw materials: how to measure and reduce the carbon footprint of an industrial site.
Read the guide →Food industry carbon assessment: challenges and method
Agriculture, ingredients, packaging, refrigeration: measure and reduce the carbon footprint in the food industry.
Read the guide →Textile and fashion carbon assessment: challenges and method
Materials, dyeing, manufacturing, transport: measure and reduce the carbon footprint in textile and fashion.
Read the guide →Construction carbon assessment: challenges and method
Materials, sites, machinery: measure and reduce the carbon footprint in construction.
Read the guide →Transport and logistics carbon assessment: challenges and method
Fleet, fuels, freight, warehouses: measure and reduce the carbon footprint of transport and logistics.
Read the guide →E-commerce carbon assessment: challenges and method
Products, delivery, returns, packaging, digital: measure and reduce the carbon footprint of e-commerce.
Read the guide →Tech, SaaS and startup carbon assessment: challenges and method
Cloud, devices, remote work, travel: measure and reduce a tech company's carbon footprint.
Read the guide →Hospitality and catering carbon assessment: challenges and method
Food, energy, waste, laundry: measure and reduce the carbon footprint of a hotel or restaurant.
Read the guide →Healthcare and hospital carbon assessment: challenges and method
Medical purchases, energy, medical gases, travel: measure and reduce the healthcare sector's carbon footprint.
Read the guide →Cosmetics carbon assessment: challenges and method
Ingredients, packaging, formulation, transport: measure and reduce the carbon footprint in cosmetics.
Read the guide →Wine and spirits carbon assessment: challenges and method
Viticulture, bottles, transport, export: measure and reduce the carbon footprint of wine and spirits.
Read the guide →Banking and finance carbon assessment: challenges and method
Financed emissions, operations, digital: measure and reduce a bank's or insurer's carbon footprint.
Read the guide →Retail and distribution carbon assessment: challenges and method
Products sold, stores, logistics, refrigeration: measure and reduce the carbon footprint of retail and distribution.
Read the guide →Local authority carbon assessment: challenges and method
Assets, energy, fleet, competences: measure and reduce a municipality's carbon footprint.
Read the guide →SME carbon assessment: where to start
Simple method, accessible data, first levers: complete a small business's carbon assessment without complications.
Read the guide →Practical & comparison guides 8
Carbon accounting software: how to choose well
Criteria, features, emission factors, certification: how to choose carbon accounting software.
Read the guide →Cost of a carbon assessment: how much does it cost?
Consultancy, software, company size: what makes the cost of a carbon assessment vary.
Read the guide →Doing your carbon assessment yourself or with a consultancy?
Autonomy, cost, reliability: comparing an in-house assessment (software) and a consultancy engagement.
Read the guide →How to calculate Scope 3: a practical guide
Categories, data, methods: the steps to assess Scope 3, often the largest item.
Read the guide →How to collect data for a carbon assessment
Internal sources, suppliers, invoices: organising an efficient and reliable data collection.
Read the guide →How to reduce your company's carbon footprint
Measure, prioritise, act: the approach to concretely reduce a company's emissions.
Read the guide →How to prepare for the CSRD: key steps
Double materiality, ESRS E1, data: the steps to anticipate CSRD sustainability reporting.
Read the guide →Eco-design: reducing impact from the design stage
Life cycle, materials, durability: understanding eco-design and its role in carbon reduction.
Read the guide →Glossary 1
Measure your footprint with UltraCarbon
Free estimation, ISO 14067-compliant certificates, data hosted in France.
Start for free