- A carbon footprint is the annual inventory of a company's greenhouse gas emissions, expressed in metric tons of CO2 equivalent (tCO2e).
- It splits across three scopes: scope 1 (direct emissions), scope 2 (purchased energy) and scope 3 (the rest of the value chain, often the majority).
- It becomes mandatory from 500 employees through the BEGES, and is increasingly expected by customers, EcoVadis and CDP ratings, and lenders.
- Measuring is only the first step: the value comes from the reduction action plan and the pathway that follow.
What is a company's carbon footprint?
A carbon footprint is the inventory of the greenhouse gas emissions generated by an organization over one year. The result is expressed in a single unit, the metric ton of CO2 equivalent (tCO2e), which converts every gas (CO2, methane, fluorinated gases) to a common measure.
Measuring your emissions is the first step of any serious climate approach. Without figures, you cannot know where to act, nor prove your progress to your customers, your investors or an auditor. To understand how emissions are distributed, start with scopes 1, 2 and 3.
Why measure your carbon footprint?
Beyond the environment, a carbon footprint answers concrete business needs.
Your customers ask for it. Large buyers now assess their suppliers on climate, through ratings such as EcoVadis or CDP questionnaires. Without carbon data, you lose points, and sometimes tenders.
Regulation is tightening. Above a certain threshold, a regulatory greenhouse gas emissions report becomes mandatory.
You steer better. Measuring your emissions often reveals hidden cost centers (energy, travel, purchasing) and direct savings.
Scopes 1, 2 and 3, in brief
The international method (the GHG Protocol) classifies emissions into three scopes.
Scope 1 covers direct emissions: on-site combustion, company vehicles, refrigerant leaks.
Scope 2 covers indirect emissions from purchased energy: electricity, heat, cooling.
Scope 3 covers all other indirect emissions, upstream and downstream: purchased goods and services, transport, travel, use and end of life of sold products.
For most companies, scope 3 represents the largest share of emissions, and it is also the hardest to measure, because it depends on data you do not hold. To gain precision, the GHG Protocol breaks it down into 15 categories (purchased goods and services, transport, travel, use and end of life of sold products, and so on). This breaks emissions down category by category, which then makes reduction easier to manage. We go through them in our article on scope 3.
Measuring the footprint of a specific product is a different exercise, life cycle assessment, which we cover in our article on life cycle assessment and product carbon footprint.
How do you calculate a carbon footprint?
The calculation always follows the same logic, whatever the method. Each step is covered in detail in our article on how to calculate your carbon footprint.
- Define the boundary. Which entities, which sites, which reference year.
- Collect activity data. Kilowatt-hours consumed, liters of fuel, kilometers traveled, euros of purchases, tons of materials.
- Apply emission factors. Each data point is multiplied by a coefficient that converts it into CO2e. The base formula: emissions (tCO2e) = activity data × emission factor.
- Analyze and rank. You identify the heaviest categories, which become your action priorities.
For conversion coefficients, the French reference is the ADEME Base Empreinte. We explain how to choose them in our article on emission factors and the Base Empreinte.
To put your result in context, divide your emissions by revenue or headcount. This carbon intensity lets you compare yourself to your sector and set realistic targets rather than working blind.
Plan the calendar: a first carbon footprint takes time, data collection being the longest phase, often two to three months. It will be imperfect, and that is normal: the goal is to establish a first measurement, then refine it year after year. The budget to plan for and the choice of tool are covered in our articles on the cost of a carbon footprint and on carbon accounting software.
Which method and which frameworks?
Several frameworks coexist to structure a carbon footprint: the GHG Protocol, the international reference, the ISO 14064 standard, and the Bilan Carbone® method, the French reference maintained by ADEME and the Association pour la transition Bas Carbone. They measure the same scopes but differ on how emissions are classified and on the level of requirement. The right choice depends on your context and your obligations. We compare them in our article on carbon footprint methods.
Is a carbon footprint mandatory?
For companies with at least 500 employees (250 in the French overseas departments and regions), yes. The regulatory greenhouse gas emissions report (BEGES) is mandatory, covers at least scopes 1 and 2 (scope 3 depending on the case), must come with a transition plan, and is updated every four years for private-sector companies. It is published on the ADEME Bilans GES platform. Failure to comply can lead to a fine of up to €50,000, and €100,000 in the event of a repeat offense. Everything is covered in our article on the mandatory carbon footprint (BEGES).
Below that threshold, the exercise remains voluntary but is increasingly expected by customers and lenders. Companies with 50 to 500 employees fall under a simplified version of the report, according to ADEME. Our article on the SME carbon footprint details what to do at that size.
How do you reduce your carbon footprint?
Measuring is not enough. A carbon footprint without an action plan is a diagnosis without treatment.
Reduction goes through three linked steps. Build an action plan on the priority categories revealed by the footprint. Set quantified, credible targets, ideally science-based through the SBTi (Science Based Targets initiative). Structure it all in a transition plan that commits the company over time.
The full approach is described in our article on reducing your carbon footprint, and its formalization in our article on the transition plan.
Be careful with the vocabulary of climate communication. Carbon neutrality, net zero and offsetting are often misused, and the mistake opens you up to greenwashing claims. We clarify these terms in our article on carbon neutrality, net zero and offsetting.
Carbon footprint and sustainability ratings
Your carbon footprint feeds directly into your ratings and sustainability reporting. GHG management counts toward the Environment theme of your EcoVadis score, climate sits at the center of CDP questionnaires, and the same data feeds your ISO 14001 management system and your CSRD reporting. Measure once, use everywhere. We cover each of these uses in our articles on carbon and EcoVadis, on what CDP expects from your carbon footprint and on carbon footprint and CSRD.
This is exactly where Ditto comes in. The platform centralizes your carbon data into a single source, flags the gaps for each framework, and a dedicated coach teaches you the method so you can run it yourself in the next cycle. Ditto has been an EcoVadis training partner since 2023, holds an EcoVadis Platinum rating, and is a CDP Accredited Solutions Provider. And for a first footprint, a platform like Ditto saves time, but a well-kept spreadsheet and a clear method are enough to lay solid foundations.
Talk to an expert about your carbon approach
A Ditto expert reviews your footprint, your obligations and your next steps with you.
Company carbon footprint: key takeaways
| Element | Summary |
|---|---|
| Definition | Annual inventory of an organization's GHG emissions, in tCO2e |
| Scopes | Scopes 1 (direct), 2 (energy), 3 (rest of the value chain, often the majority) |
| Calculation | Activity data × emission factor, over a defined boundary |
| Obligation | BEGES mandatory above 500 employees, updated every 4 years |
| Reduction | Action plan, SBTi pathway, transition plan |
| Business stake | EcoVadis and CDP points, compliance, savings, market access |
Frequently asked questions
What is a company carbon footprint?
It is the inventory, over one year, of the greenhouse gas emissions linked to a company's activity, expressed in metric tons of CO2 equivalent (tCO2e) and spread across three scopes, 1, 2 and 3.
Is a carbon footprint mandatory?
Yes for companies with at least 500 employees (250 in the French overseas departments and regions), through the BEGES, to be updated every four years and accompanied by a transition plan, with a fine of up to €50,000 (€100,000 for a repeat offense). Companies with 50 to 500 employees fall under a simplified version. Below that, the exercise is voluntary.
How much does a carbon footprint cost for an SME?
According to ADEME, expect roughly €2,000 to €5,000 through a platform, and around €10,000 for a full footprint supported by a consultancy. The price varies with company size, the boundary covered and the level of support.
Is a carbon footprint mandatory for CSRD?
CSRD and BEGES are two distinct obligations. A carbon footprint covering scopes 1, 2 and 3 nonetheless forms the basis of the climate reporting expected by CSRD (standard ESRS E1) for the companies subject to it. Measuring well therefore serves both.
