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CSRD Free guide March 2026

Emission scopes explained simply: classify scope 1, 2 & 3 safely

Which emissions in your company belong to Scope 1, 2 or 3 and why is this crucial for your carbon footprint, targets and reporting? This guide provides you with a clear, practical classification according to the GHG Protocol, including typical examples and common pitfalls.

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Including: Scopes classification & Scope 3 examples as well as current practical requirements for reporting and supply chain.

Emission scopes explained simply: classify scope 1, 2 & 3 safely

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Contents of the guide

Do the emissions count as Scope 1, 2 or 3?

You can find out more about this and everything to do with the GHG protocol in the guide

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Basics & overview of the GHG protocol

They understand what the GHG Protocol stands for, how it is structured and why it is the standard for a reliable greenhouse gas balance.

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Systematics & delimitation of the balance sheet

You will learn how to define a carbon footprint in a meaningful way (organization, locations, activities) so that results remain comparable and comprehensible.

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Recognize & structure emission sources

You are given a clear logic for identifying and clearly categorizing relevant sources of emissions within the company and along the value chain.

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Data basis & calculation explained clearly

You will learn which data is typically required, how calculations work in principle and how to deal pragmatically with data gaps.

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Implementation, documentation & next steps

You will receive practical tips on responsibilities, processes and documentation as a basis for internal controlling, customer inquiries and reporting.

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For whom?

This guide is for you if...

You want to establish or improve a greenhouse gas balance in your company
The guide shows you how to create a reliable carbon footprint in accordance with a recognized standard - from the initial structure to proper documentation.
you want to classify emissions correctly within the company and along the value chain
You receive a clear system for identifying emission sources, categorizing them sensibly and avoiding typical delimitation errors.
you need to create a reliable database for calculations and verifications
You will learn which data is typically required, how calculations work and how to deal pragmatically with data gaps or estimates.
You want to efficiently fulfill requirements from ESG, customer inquiries or reporting
The guide helps you to set up the basics in such a way that results are comprehensible, verifiable and usable for internal decisions and external reporting.
Find out more about the CSRD/VSME module directly

GHG balance: annual timetable

Q1

Data & delimitation

Update data sources, confirm balance sheet framework and clarify responsibilities.

Q2

Calculation & plausibility

emissions, check outliers and clearly document assumptions.

Q3

Measures & goals

Derive hotspots, prioritize reduction measures and sharpen targets.

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Reporting & audit readiness

Report results, bundle evidence and finalize preparation for audits.

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