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name: carbon-footprint description: > Analyze organizational carbon footprint covering Scope 1/2/3 emissions inventory, calculation methodology, reduction targets, offset evaluation, and progress tracking. TRIGGER when: user says /carbon-footprint, "carbon footprint", "emissions inventory", "GHG inventory", "carbon analysis", "Scope 1 2 3 emissions". argument-hint: "[reporting-period] [scope] [business-unit-or-facility]" user-invocable: true

Carbon Footprint Analysis

Quantify greenhouse gas emissions across Scopes 1, 2, and 3, establish reduction targets, evaluate offsetting strategies, and track decarbonization progress.

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Input Gathering

Input	Description	Required
Organizational boundary	Operational control, financial control, or equity share	Yes
Reporting period	Calendar or fiscal year	Yes
Facility / site list	All owned and operated locations	Yes
Energy consumption data	Electricity (kWh), natural gas (therms), fuel (gallons/liters)	Yes
Fleet and travel data	Vehicle mileage, fuel type, air travel records	Yes
Emission factors	EPA, DEFRA, IEA, or regional grid factors	Yes
Supply chain / procurement	Purchased goods spend, logistics data, waste volumes	No
Prior year inventory	Previous GHG inventory for trend analysis	No

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Step-by-Step Process

Step 1 — Boundary Setting and Scope Definition

Define what is in and out of scope:

Scope	Definition	Examples
Scope 1	Direct emissions from owned/controlled sources	Boilers, furnaces, fleet vehicles, refrigerants
Scope 2	Indirect emissions from purchased energy	Electricity, steam, heating, cooling
Scope 3	All other indirect emissions in the value chain	15 categories per GHG Protocol

Scope 3 Categories (prioritize by materiality):

Category	Description	Typical Materiality
1	Purchased goods and services	High (manufacturing, retail)
2	Capital goods	Medium
3	Fuel/energy-related activities	Medium
4	Upstream transportation	High (if significant logistics)
5	Waste generated in operations	Low-Medium
6	Business travel	Medium (services companies)
7	Employee commuting	Low-Medium
8	Upstream leased assets	Varies
9	Downstream transportation	Medium
10	Processing of sold products	High (B2B components)
11	Use of sold products	High (energy-using products)
12	End-of-life treatment	Low-Medium
13	Downstream leased assets	Varies
14	Franchises	Varies
15	Investments	High (financial sector)

Document inclusion/exclusion rationale for each category.

Step 2 — Activity Data Collection

Gather activity data by emission source:

Source	Data Required	Primary Collection Method
Stationary combustion	Fuel type, volume consumed	Utility invoices, meter readings
Mobile combustion	Fuel type, gallons/liters or miles + MPG	Fleet management system, fuel cards
Refrigerants	Type, quantity charged/leaked	Maintenance logs, HVAC records
Purchased electricity	kWh consumed per facility	Utility bills
Steam / heating / cooling	Energy content purchased	District energy invoices
Purchased goods	Spend data or physical quantities	Procurement system, ERP
Transportation	Weight-distance (ton-miles/km) or spend	TMS, freight invoices
Business travel	Miles by mode (air, rail, car)	Travel booking system, expenses
Waste	Tons by disposal method	Waste hauler reports

Apply data quality scoring (1-5) to each data source; flag anything below 3 for improvement.

Step 3 — Emission Calculations

Apply the GHG Protocol calculation approach:

Scope 1 (direct calculation):

• Emissions = Activity data x Emission factor x GWP
• Example: 10,000 therms natural gas x 5.3 kg CO2e/therm = 53 tCO2e

Scope 2 (dual reporting):

• Location-based: Grid-average emission factors (e.g., EPA eGRID, IEA)
• Market-based: Supplier-specific factors, RECs, PPAs, residual mix
• Report both; market-based reflects procurement choices

Scope 3 (tiered methodology):

Tier	Method	Data Requirement	Accuracy
Tier 1	Spend-based	$ spend x EEIO EF	Low
Tier 2	Average-data	Mass/units x avg EF	Medium
Tier 3	Supplier-specific	Primary data from suppliers	High

Progress from Tier 1 to Tier 3 over successive reporting years, starting with the highest-materiality categories.

Step 4 — Reduction Target Setting

Establish targets aligned with climate science:

Target Type	Framework	Requirement
Near-term SBT	SBTi	1.5C-aligned; 42% reduction by 2030 (from 2020)
Long-term SBT	SBTi Net-Zero Standard	90% reduction by 2050 at latest
Absolute target	Company-defined	Total tCO2e reduction by a specific year
Intensity target	Company-defined	tCO2e per revenue, per unit, per employee

Build an abatement cost curve (MAC curve) ranking reduction initiatives by $/tCO2e avoided:

Initiative	Abatement Potential	Cost per tCO2e	Payback Period
LED lighting retrofit	X tCO2e	-$50 (savings)	< 2 years
Renewable electricity procurement	X tCO2e	$0-20	Immediate
Fleet electrification	X tCO2e	$30-80	3-7 years
Process efficiency improvements	X tCO2e	$10-50	1-5 years
Supplier engagement (Scope 3)	X tCO2e	Variable	2-5 years

Step 5 — Offset and Inset Evaluation

Evaluate carbon credits for residual emissions only (after maximum abatement):

Criteria	Standard	Assessment Question
Additionality	Gold Standard, Verra VCS	Would the project happen without credit revenue?
Permanence	All standards	Is the carbon stored for 100+ years?
Leakage	All standards	Does the project shift emissions elsewhere?
Verification	Third-party auditor	Has an accredited body verified the claims?
Co-benefits	SDG alignment	Does the project deliver social/environmental co-benefits?
Vintage	Recent (< 3 years)	Are credits from recent project activity?

Prefer removal-based credits (direct air capture, biochar, enhanced weathering) over avoidance credits. Budget $15-150/tCO2e depending on credit quality.

Step 6 — Monitoring, Reporting, and Continuous Improvement

• Establish a quarterly emissions tracking cadence with automated data pipelines where possible.
• Compare actuals to the linear glide path toward the reduction target.
• Recalculate the base year if structural changes occur (M&A, divestiture, methodology change).
• Report externally via CDP, annual ESG report, and regulatory filings.
• Conduct annual third-party verification (limited or reasonable assurance).
• Update the MAC curve annually as technology costs and emission factors change.

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Output Format

## Carbon Footprint Report — [Organization] — [Period]

### Executive Summary
- Total GHG emissions: [X] tCO2e
- Scope 1: [X] tCO2e | Scope 2 (market): [X] tCO2e | Scope 3: [X] tCO2e
- YoY change: [+/-X%] absolute, [+/-X%] intensity
- Progress toward target: [X% of target achieved, Y% remaining by Z year]

### Emissions Inventory
| Scope / Category        | tCO2e   | % of Total | YoY Change | Data Quality |
|-------------------------|---------|------------|------------|--------------|
| Scope 1 — Stationary    | ...     | ...        | ...        | ...          |
| Scope 1 — Mobile        | ...     | ...        | ...        | ...          |
| Scope 1 — Fugitive      | ...     | ...        | ...        | ...          |
| Scope 2 — Location      | ...     | ...        | ...        | ...          |
| Scope 2 — Market        | ...     | ...        | ...        | ...          |
| Scope 3 — Cat 1         | ...     | ...        | ...        | ...          |
| ...                     | ...     | ...        | ...        | ...          |
| **Total**               | **...** | **100%**   | **...**    |              |

### Reduction Target Progress
- Base year: [year] — [X] tCO2e
- Target: [X% reduction by year]
- Current trajectory: [on track / behind / ahead]
- Gap to target: [X] tCO2e

### Abatement Initiatives
| Initiative              | Status     | Expected Abatement | Cost   | Timeline |
|-------------------------|------------|-------------------|--------|----------|
| ...                     | ...        | ...               | ...    | ...      |

### Methodology Notes
- Consolidation approach: [operational / financial control]
- Emission factors: [source and version]
- Scope 3 methodology tier by category: [table]

### Recommendations
1. [Prioritized next actions]

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Quality Checklist

• Organizational boundary clearly defined and consistently applied
• All material emission sources included (no cherry-picking)
• Activity data sourced from primary records (not estimates) where possible
• Emission factors current and from recognized sources (EPA, DEFRA, IEA)
• Scope 2 reported in both location-based and market-based methods
• Scope 3 screening completed; material categories quantified
• Data quality scored and improvement plan for low-quality sources
• Base year recalculation policy defined and applied
• Reduction targets aligned with SBTi or equivalent framework
• Third-party verification planned or completed

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Edge Cases

• Company with operations in countries lacking reliable grid emission factors: Use IEA country-level factors as default; document data gaps; apply conservative (higher) factors when uncertain.
• Significant M&A activity during reporting period: Apply the base year recalculation policy; restate historical emissions to include/exclude the acquired/divested entity.
• Renewable energy procurement via unbundled RECs: Market-based Scope 2 can use REC factors, but location-based must still use grid average; document REC vintage and geographic alignment.
• Scope 3 Category 11 (use of sold products) dwarfs all other emissions: This is common for fossil fuel, automotive, and electronics companies; report transparently, set absolute and intensity reduction targets, and invest in product redesign.
• Joint ventures or non-controlling interests: Apply the consolidation approach consistently; if equity share, include proportional emissions; if operational control, include only if the company operates the JV.
• Carbon credit vintage and registry double-counting concerns: Verify credits are retired on the registry, not just purchased; check for corresponding adjustments under Article 6 if applicable.