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Regulatory requirements
for carbon accounting

Client

BMWK

Year

2024

Partner

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. 

An overview of carbon accounting rules

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:

  • their focus on product or company level, as well as
  • their demand on the data basis of the assessment.

Grafik: Regulatorische Anforderungen im Überblick

 

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.

Higher quality carbon accounting, significant challenges for companies 

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.

Background

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.

Links and downloads

Recording emissions data and company reporting (PDF in German)

More on the decarbonisation of the automotive industry

More about our Sustainability Consulting services

Project team: Alex Auf der Maur, Nico Dietzsch, Stina Lorenz, Dr Jan Trenczek

Latest update: 18.06.2024

Do you have questions?

Your contact at Prognos

Dr Jan Trenczek

Senior Project Manager, Head of Corporate Services

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Nico Dietzsch

Consultant

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Stina Marie Lorenz

Consultant

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