What data is required for a corporate carbon footprint and ESG reporting?
To compile a complete corporate carbon footprint in accordance with the GHG Protocol, SMEs primarily require energy bills (electricity and gas), fuel receipts for company vehicles, and data on business travel. Most of this information can already be found within accounting departments or obtained from energy suppliers. ESG Lift guides you through an accurate checklist to automate your emission calculations for streamlined ESG reporting.
Data Checklist for Carbon Footprint and CO₂ Accounting
Scope 1 – Direct Emissions:
• Gas consumption (m³ or kWh from utility bills)
• Heating oil consumption (litres)
• Fuel consumption of company vehicles (litres of diesel/petrol/CNG)
• Refrigerant leakage/fill quantities (from air-conditioning maintenance logs, optional)
Scope 2 – Indirect Emissions (Electricity & Heating):
• Total electricity consumption (kWh from annual utility statement)
• District heating (kWh or MWh from invoices, if applicable)
• Guarantees of Origin / Green electricity certificates (optional)
Scope 3 – Upstream & Downstream Value Chain (Material Categories):
• Business travel (flight kilometres, rail kilometres, hotel stays)
• Employee commuting (optional, average estimates per employee)
• Waste generation by category (kg, from waste disposal invoices)
Where to Source This ESG Data Within Your Organisation?
• Energy & Utility Bills: Accounts payable or directly from the energy provider's annual statements
• Fuel Data: Fuel cards, accounting receipts, or vehicle logbooks
• Travel Expenses: Corporate travel expense claims from accounting
• Waste Disposal: Invoices and reporting from waste management contractors
What If Specific ESG Data Points Are Missing?
ESG Lift supports the use of industry averages and proxy estimations for data points that are not readily available. The Voluntary Standard (VS) permits this under defined criteria. VS Assist provides guidance on data quality standards and explains when estimated data is permissible for ESG reporting.
Carbon footprint data for SMEs: A comprehensive checklist of all required information for Scope 1, 2, and 3 emissions, and where to locate them within your organisation for robust ESG reporting.