Regulatory requirements for carbon accounting
BMWK
2024
Fraunhofer IAO
The societal and regulatory requirements facing companies concerning sustainability reporting are rapidly increasing. Increasing numbers of rules set specific requirements for carbon accounting, often leading to ambiguity regarding the methods and scope of the collection, quantification and reporting of CO2 emissions.
In the context of a report for the Federal Ministry for Economic Affairs and Climate Action (BMWK), Prognos got to grips with the current regulatory developments in the area of carbon accounting. The following graphic gives an overview of the core results in which the regulatory requirements are arranged according to:
Overall, it can be said that the collection and calculation of C02 emissions at product level as well as the use of primary data are attributed greater significance.
The developments will increase data quality and the quality of carbon accounting in the future, but they also go hand in hand with greater challenges for the company.
The complicated construct of sustainability requirements with seemingly ever new approaches and methods can thus lead to uncertainties among companies about interrelationships.
Nevertheless, there are synergies to be found between the various requirements, the potential of which will have to be made use of in light of growing expenditure.
The GHG protocol, the leading recognised guideline for recording and balancing CO2 emissions in recent years, is constantly evolving and can offer assistance on this subject.
The report was compiled as part of the scientific accompanying study for an ad-hoc BMWK working group on the decarbonisation of the automotive value chain, set up as part of the “Transformation of the Automotive Industry” expert body.
Recording emissions data and company reporting (PDF in German)
More on the decarbonisation of the automotive industry
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Project team: Alex Auf der Maur, Nico Dietzsch, Stina Lorenz, Dr Jan Trenczek
Latest update: 18.06.2024
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