Carbon Footprint Scopes 1-2-3: the methodological guide
Measure, manage and reduce your carbon footprint — and meet the requirements of the CSRD, clients and tenders.
In 30 seconds
The carbon footprint is no longer an optional “communication” tool: it is a market access condition (CSRD, clients, green financing). The real value is not the number — it is the reduction plan that follows.
1. Why now
The CSRD directive extends the obligation for sustainability reporting; your clients require your footprint in their Scope 3; and access to green financing (EBRD, IFC, AFD) increasingly depends on it. Anticipating secures your markets.
2. Understand the 3 scopes
Direct emissions
On-site combustion, vehicle fleet, industrial processes, fluid leaks.
Energy
Electricity, steam, heat and cold purchased and consumed.
Value chain
Purchases, transport, travel, product use, end of life. Often 70-90 % of the total.
3. The 5-step method
Scope & reference year
Define organisational and operational boundaries, the baseline year.
Activity data
Energy, fuels, procurement, freight, travel — based on reliable sources.
Emission factors
Application of recognised factors (ADEME/GHG Protocol databases), conversion to tCO2e.
Significant Items
Identification of hotspots and priority reduction levers.
Reduction trajectory
Objectives, quantified action plan, annual monitoring, CSRD communication.
Pitfalls to avoid
- Forgetting Scope 3 (the bulk of the footprint).
- Using inappropriate or outdated emission factors.
- Confusing Scope 2 “location-based” and “market-based”.
- Stopping at the number without a reduction plan.
- Non-traceable data — ungovernable for the CSR.
4. Why TargetUp
Evaluator of the CSR Label of CGEM and ESG/CSRD expert, TargetUp conducts your assessment (Scopes 1-2-3), builds your reduction trajectory, and ensures regulatory compliance — with possible funding for support.
Receive this guide + the data collection template
Your email: detailed guide + carbon data collection template. Free ESG pre-diagnostic available.
Move from assessment to action plan
Free ESG pre-diagnostic: scope, significant items and reduction trajectory.
Book my diagnosticWarning: emission factors, scopes and obligations evolve according to standards (GHG Protocol, ADEME) and regulations. This guide is indicative; TargetUp establishes your methodology and results during personalised support.