Corporate Carbon Footprint (CCF)

Why does Scope 3 matter so much – and what does it actually include?

Understanding a company's climate impact starts with measuring it consistently and transparently. AMANN's Corporate Carbon Footprint (CCF) quantifies the greenhouse gas emissions generated across our global operations and value chain in accordance with the internationally recognized Greenhouse Gas (GHG) Protocol.

The CCF provides a comprehensive picture of where emissions occur and helps identify the areas with the greatest potential for reduction.

A Corporate Carbon Footprint (CCF) measures the greenhouse gas emissions associated with a company's operations and value chain. It typically covers Scope 1, Scope 2 and relevant Scope 3 emissions and helps identify where emissions occur and where reduction measures can have the greatest impact.

AMANN's Corporate Carbon Footprint covers emissions across Scope 1, Scope 2 and Scope 3. Together, these three scopes capture direct emissions from our operations, emissions associated with purchased energy and emissions occurring throughout our upstream and downstream value chain.

Scope 1 – Direct emissions
Emissions from sources that are directly owned or controlled by AMANN, such as fuel combustion at our sites.

Scope 2 – Indirect energy emissions
Emissions associated with the generation of purchased electricity and other purchased energy consumed by AMANN.

Scope 3 – Value chain emissions
Other indirect emissions occurring across AMANN's upstream and downstream value chain, including emissions associated with purchased raw materials and other relevant activities.

Scope 3 represents by far the largest share of AMANN's total corporate emissions. This reflects the importance of our upstream value chain, particularly purchased raw materials, in AMANN's overall carbon footprint.

This also highlights why reducing emissions cannot be achieved through operational improvements alone. Supplier engagement, improved primary data and collaboration across the value chain are essential parts of AMANN's climate strategy.

By improving the quality and availability of emissions data from suppliers, AMANN can better understand where emissions occur and identify opportunities to reduce them.

The GHG Protocol defines 15 different Scope 3 categories covering a wide range of upstream and downstream activities. However, not every category is relevant to every company or business model.

AMANN evaluates the relevance of each category based on its potential contribution to overall emissions and its significance for our value chain. Categories that are not relevant to AMANN's business model are therefore excluded from the Corporate Carbon Footprint.

For example, categories such as franchises, downstream leased assets, and downstream investments are considered not relevant to AMANN and are therefore not included in our CCF.

This approach ensures that our Corporate Carbon Footprint focuses on the emission sources that are most relevant to AMANN's business and value chain.

A complete Corporate Carbon Footprint looks beyond a company's own operations and focuses on the emission sources most relevant to its value chain.

How can different greenhouse gases be compared?

Carbon dioxide is not the only greenhouse gas that contributes to climate change. Methane (CH₄), nitrous oxide (N₂O) and other greenhouse gases also contribute – but they do not have the same warming effect.

So how can they be measured together?

The answer is carbon dioxide equivalents (CO₂e). CO₂e is a common unit that expresses the warming impact of different greenhouse gases in terms of the equivalent amount of CO₂. This makes it possible to combine and compare different gases within a single carbon footprint.

CO₂ equivalents (CO₂e) are a common unit used to express the climate impact of different greenhouse gases in terms of the equivalent amount of CO₂. They are calculated using Global Warming Potential (GWP), usually over a 100-year time horizon, to make emissions from different gases comparable.

A company's greenhouse gas emissions can come from many different sources and contain different gases. Reporting them all in CO₂e provides a common basis for calculating, comparing and tracking a total carbon footprint.

Without this conversion, adding emissions from different greenhouse gases would be like adding different units of measurement without first making them comparable.

CO₂e is based on a metric called Global Warming Potential (GWP).

GWP describes the relative warming impact of a greenhouse gas compared with the same mass of CO₂ over a defined time horizon, typically 100 years.

For example, if a greenhouse gas has a GWP of 100, one tonne of that gas is expressed as 100 tonnes of CO₂e.

The specific GWP values used depend on the applicable reporting framework and methodology.

The same physical amount of two different greenhouse gases can result in very different amounts of CO₂e.

This is because different gases have different warming potentials and atmospheric lifetimes.

CO₂e is used throughout greenhouse gas accounting, including Scope 1, Scope 2 and Scope 3 emissions.

For example, a company may have emissions from fuel combustion, purchased electricity, raw material production or logistics. These activities can generate different greenhouse gases, which are converted into CO₂e to create a consolidated Corporate Carbon Footprint.

CO₂e is also used for Product Carbon Footprints (PCFs), which express the climate impact of a defined quantity of thread in CO₂e.

CO₂e makes climate data easier to understand, compare and use. Customers can use carbon footprint information expressed in CO₂e when evaluating products, comparing options or incorporating emissions data into their own climate and Scope 3 calculations.

AMANN reports its Corporate Carbon Footprint in tonnes of CO₂e, in line with the greenhouse gas accounting principles of the GHG Protocol. This allows emissions from different greenhouse gases and sources to be combined into a consistent corporate footprint.

The same principle applies at product level, where Product Carbon Footprints express the climate impact of a thread in CO₂e.

CO₂e converts the climate impact of different greenhouse gases into one common unit, making emissions easier to calculate, compare and communicate.

How can you compare carbon footprints if everyone measures them differently?

Not reliably. Consistent methodologies are essential for making emissions data comparable and meaningful. AMANN follows the Greenhouse Gas (GHG) Protocol to measure and report its corporate greenhouse gas emissions and uses the resulting data to guide its decarbonization strategy.

The Greenhouse Gas (GHG) Protocol is an internationally recognized framework for measuring, reporting and managing greenhouse gas emissions. AMANN uses the GHG Protocol to calculate and report its Corporate Carbon Footprint and to support its climate and decarbonization approach.

Comparing carbon footprints is only meaningful when emissions are measured according to consistent rules. For this reason, AMANN calculates its Corporate Carbon Footprint (CCF) according to the internationally recognized Greenhouse Gas Protocol, the leading framework for greenhouse gas accounting.

The GHG Protocol defines:

• Which emission sources should be included 
• How emissions are categorized into Scope 1, 2 and 3 
• When previously reported emissions need to be recalculated 
• How greenhouse gas emissions should be reported consistently over time 

Following this framework helps ensure that AMANN's climate data is transparent, internationally comparable and aligned with widely recognized accounting and reporting practices.

For customers, this provides greater confidence that AMANN's emissions data can be understood and integrated into their own sustainability and Scope 3 reporting using a recognized methodology.

A consistent methodology makes greenhouse gas emissions more transparent, comparable and useful for tracking climate progress.

Why can a company's carbon footprint increase even when seemingly nothing has changed?

Climate data is continuously evolving. As companies improve data availability, calculation methods and the use of primary information, previously reported emissions may need to be updated.

Changes in reported emissions do not necessarily indicate a decline in environmental performance. Often, they reflect improved data quality and a more accurate understanding of where emissions occur.

Emission data can change when companies improve data quality, update calculation methods or make structural changes that affect comparability over time. Under the GHG Protocol, significant changes may require previously reported emissions or the base year to be recalculated.

At AMANN, transparency is more important than reporting artificially stable or lower numbers. As our data collection progresses, we increasingly rely on primary data from suppliers and operational processes to improve the accuracy of our Corporate Carbon Footprint.

These improvements help us identify emission hotspots more precisely and define more effective reduction measures.

The internationally recognized Greenhouse Gas (GHG) Protocol recommends recalculating previously reported emissions when significant changes occur that affect data accuracy or comparability.

This can include:

• Improved data sources or availability of more accurate primary data  
• Changes in calculation methodologies 
• Structural changes affecting comparability over time 

Applying these adjustments ensures that emissions data remains consistent and that progress can be measured against a reliable baseline.

Accurate climate data is the foundation for credible climate action. By continuously reviewing and improving our calculations, AMANN ensures that its sustainability data remains reliable, transparent and aligned with internationally recognized reporting standards.

Transparency is not about reporting the lowest possible numbers – it is about reporting the most accurate ones.

Changing emission figures do not always mean changing performance – better data can lead to more accurate and comparable carbon footprints.

Curious to lear more?

→ What are Product Carbon Footprints?
→ How resource-efficient are AMANN's processes?
→ What is AMANN's sustainability strategy?

Technical terms

• Corporate Carbon Footprint (CCF)
• Corporate greenhouse gas emissions
• Corporate GHG inventory
• Greenhouse gas accounting
• Carbon accounting
• Scope 1, Scope 2 and Scope 3 emissions
• Carbon dioxide equivalents (CO₂e)
• Greenhouse Gas Protocol
• Emission factors
• Primary emissions data
• Base-year recalculation

• Carbon footprint methodology

   

Common descriptions

People often search for:
 

• What is a Corporate Carbon Footprint?
• How to calculate a company's carbon footprint
• How to measure corporate greenhouse gas emissions
• What are Scope 1, Scope 2 and Scope 3 emissions?
• What is included in a Corporate Carbon Footprint?
• Why is Scope 3 important?
• How do companies calculate Scope 3 emissions?
• What are CO₂ equivalents (CO₂e)?
• How does the GHG Protocol work?
• What is the difference between CCF and PCF?
• Why do carbon footprint figures change?
• Why are greenhouse gas emissions recalculated?
• What is a base year in carbon accounting?
• What is primary data in emissions reporting?
• How can companies improve carbon footprint data quality?

• How do companies track their greenhouse gas emissions?

   

Alternative terminology

Different industries and software providers may use slightly different terminology.

• Corporate carbon footprint assessment
• Company carbon footprint
• Organizational carbon footprint
• Corporate GHG emissions inventory
• Organizational greenhouse gas inventory
• Corporate emissions accounting
• Greenhouse gas inventory management
• Scope 3 emissions accounting
• Carbon footprint calculation
• GHG emissions measurement
• Greenhouse gas reporting
• Carbon accounting methodology
• Emissions data recalculation
• Base-year emissions recalculation
• Carbon footprint data quality