Building a carbon footprint without consultants: what SMEs really need

A carbon footprint records all greenhouse gas emissions of a company, structured according to Scope 1, 2, and 3. A carbon footprint (also called a greenhouse gas balance or Corporate Carbon Footprint) sounds like a project for a corporation's sustainability department. For medium-sized companies, it has long since become more pragmatic – the question is no longer "consultant or nothing," but "Excel, tool, or automated recording." This article compares the three paths honestly.

What a carbon footprint actually achieves

A carbon footprint records a company's greenhouse gas emissions, divided into Scope 1 (direct emissions), Scope 2 (purchased energy), and Scope 3 (supply chain). (Basics: Scope 1, 2 & 3 explained simply.) It is the basis for virtually every subsequent request – whether it is an EcoVadis assessment, a customer questionnaire, or a voluntary VS report.

Three ways to a carbon footprint – an honest comparison

1. The Consultant

Advantage: Professional guidance, contact person for complex cases. Disadvantage: High costs, often project-based – the balance is ready at the end of the project, but not continuously up to date. In the next reporting year, the process often starts all over again. Suitable for: One-off, highly complex accounting cases or external audit requirements with a high level of formalisation.

2. Excel / manual spreadsheets

Advantage: Free, can be started immediately. Disadvantage: Error-prone, not auditable, quickly becomes confusing with multiple locations. Consumption data is usually reconstructed once a year from invoices – often already months old at the time of balancing. Suitable for: Very small, single locations with manageable data.

3. Automated data collection (IoT/software)

Advantage: Continuously updated, auditable data instead of annual estimates. Scales across multiple locations without manual effort growing alongside it. Disadvantage: Requires initial setup (sensor technology, system connection). Suitable for: Companies with multiple locations, recurring reporting requirements, or a desire for real auditability instead of estimated values.

Accuracy levels: from rough estimate to audited balance sheet

Not every balance sheet has to have maximum precision from the start. In practice, three levels of maturity can be distinguished:

The most common mistake is not starting on the wrong level, but failing to make transparent which level you are on. A rough estimate clearly marked as such is accepted by most inquirers – a rough estimate presented as an audited balance sheet leads to a loss of trust if questioned.

What auditors and procurement teams actually ask for

In practice, the same three questions crop up again and again during audits and critical customer inquiries:

1. "Where does this value come from?" – Meter reading, invoice, estimate? A clear answer beats any figure without proof of origin.

2. "What period does this apply to?" – Confusion between calendar year and fiscal year is a common, easily avoidable stumbling block.

3. "How has the value changed compared to the previous year, and why?" – Larger jumps without explanation tend to arouse suspicion rather than stable, comprehensible trends.

A simple calculation example to get started

A craft business with one location, five vehicles, and gas heating could roughly set up its Scope 1+2 balance sheet like this:

1. Fleet (Scope 1): Diesel consumption from fuel receipts for the year × emission factor for diesel.

2. Heating (Scope 1): Gas consumption from the annual bill × emission factor for natural gas.

3. Electricity (Scope 2): Electricity consumption from the annual bill × emission factor of the energy mix used.

These three values can be compiled in a few hours and yield an initial, rough Scope 1+2 balance sheet – inaccurate in detail, but sufficient as a starting point for the first customer inquiry or bank disclosure. The next step is then to replace the annual billing values with continuous measurement to increase accuracy and relevance.

Which path suits which situation?

• Only a one-off, simple inquiry to answer? Excel with the three basic values is often enough for the first step.

• Multiple locations or recurring inquiries? Automated data collection pays off quickly because otherwise manual effort grows with every location and every new inquiry.

• Complex special cases (e.g., international supply chains, special production processes)? Here, occasional consulting can be a sensible addition – as a supplement to your own data basis, not as a replacement for it.

The misconception of "one balance sheet, done"

The biggest mistake is to treat a carbon footprint as a project with an end date. In practice, it is a recurring requirement: next fiscal year, next customer inquiry, next EcoVadis assessment. Setting up data collection as an ongoing process instead of an annual project saves most of the effort the second time around.

How strait simplifies carbon accounting

strait captures Scope 1 and Scope 2 relevant consumption data (electricity, gas, heat) continuously via IoT sensor technology directly in operations – comparable across locations and always up to date, rather than reconstructed once a year. This first reduces energy costs themselves by making waste visible, and at the same time provides the auditable basis for the carbon footprint, the VS report, and customer inquiries regarding Scope 3. Auditable here specifically means: traceable raw data instead of estimated values that stand up to an audit.

Want a rough overview? The Carbon Footprint Quick Calculator gives you an initial Scope 1+2 assessment including industry comparison.

Ready for your first reliable balance sheet?

Use the Carbon Footprint Quick Calculator – or book a demo for the automated, auditable version.

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