Step-by-Step Guide for Greenhouse Gas Emissions Accounting

This guide provides a comprehensive framework for software companies to account for their greenhouse gas (GHG) emissions, specifically focusing on scope 3 emissions. The document outlines a structured approach consisting of six key steps: establishing a governance structure, mapping the value chain and reporting boundaries, collecting data and calculating emissions, committing to a target and tracking progress, reporting emissions, and taking actions to reduce scope 3 emissions. The guidance is designed to assist companies in benchmarking against peers and identifying best practices while adhering to the GHG Protocol Corporate Value Chain Standard. It aims to contextualize the standard within the software sector, addressing unique challenges and resources that companies may encounter. The document emphasizes the importance of accurate emissions accounting in light of increasing customer and investor demand for transparency and accountability regarding environmental impact. It serves as a supplement to existing guidance on broader GHG accounting and reporting practices.