The next step in determining the total greenhouse gas emissions from the company (ie its carbon footprint) is to identify the main sources of these emissions within the company, respectively. beyond its borders if they relate to its activities (see Scope 1, Scope 2 and Scope 3). In practice, this means obtaining data from various departments of the company (eg facility management, procurement, environmental management, etc.) on the consumption of the items in a given period (most often a calendar year). The problem may be that the relevant departments have information in monetary (invoices), not physical units. For example, fuel consumption in company cars is expressed in crowns, not liters. In the vast majority of cases, however, it is possible to convert monetary units into physical units, which are necessary for the calculation of the carbon footprint. Distribution of emission sources according to Scopes In the next phase, it is necessary to divide the source data on consumption (possibly production - for example waste) according to individual Scopes. As mentioned, emissions associated with direct and indirect energy consumption are mandatory from the point of view of the GHG Protocol, therefore the completeness of the data must be given the utmost attention. Within Scope 3, it is important to identify the most important or most effectively controllable resources.

Stationary sources of emissions (eg boilers for natural gas or coal, furnaces, turbines, heating, incinerators, engines, generators, fire - fighting equipment, etc.) Mobile emission sources Emissions from industrial processes Other emissions - eg landfills or wastewater treatment plants owned by the company.

Purchase of goods and services Energy and fuel consumption not included in Scope 1 and Scope 2 Waste and wastewater management transferred to a third party Distribution of goods and services Business trips (in non-business vehicles such as airplanes, buses, trains, leased cars or privately owned cars) Commuting of employees to work Processing of sold products Use of sold products Disposal of sold products Leased and rented goods or services Franchises Investment.

A corporate standard for measuring and reporting a carbon footprint, used globally. It standardizes the procedure for measuring, managing and reporting greenhouse gas emissions from the company. It was founded by the World Institute for Resources (WRI) and the World Business Council for Sustainable Development (WBCSD). It is used as the basis for a large number of programs that inventory greenhouse gas emissions. Since its inception in 2001, it has been used by more than 1,000 companies and other types of organizations. This methodology is based on the GHG Protocol standard.

The ISO 14064 standard consists of three complementary components. ISO 14064-1 includes requirements for the planning, implementation, management and administration, reporting and verification of greenhouse gas emission inventories for organizations. The second part of the standard (14064-2) regulates the requirements for monitoring and reporting the achieved reduction of emissions or increase of greenhouse gas sinks through projects and / or project-oriented activities. The third part (14064-3) sets out the principles and requirements for verifying greenhouse gas inventories and for validating and verifying greenhouse gas projects. GHG Protocol and ISO 14064 are mutually compatible.