Headerbild für den Wissensbibliothek-Artikel "Was ist eine Klimastrategie und warum ist sie für Unternehmen jetzt wichtig?"
#Knowledge
Climate strategy & accounting
Innovation & transformation

Companies in Transition: Understanding Emissions, Developing Strategies, Securing the Future.

Why the Greenhouse Gas Protocol is crucial for small and medium-sized enterprises & Fokus Zukunft as your partner for accounting and decarbonization.

Info about the article

Author
Christina Schäferkord
Article from
08.07.2025
Updated on
08.12.2025
Approximate reading time
minutes
Share article

Why carbon footprint accounting is important for companies

Climate protection is now a key challenge for companies in all industries—especially for SMEs. To remain successful and sustainable, emissions must be recorded transparently and effective reduction strategies must be developed. The Greenhouse Gas Protocol is the world’s leading standard for greenhouse gas accounting.

At Fokus Zukunft, we support you in understanding, accounting for, and sustainably reducing your CO₂ emissions along the entire value chain. With our services in the development of our product carbon footprint (PCF), corporate carbon footprint (CCF), and holistic decarbonization strategies, we assist you on your journey to a climate-friendly future.

The Greenhouse Gas Protocol – the international standard

The GHG Protocol divides emissions into three categories, known as scopes:

  • Scope 1: Emissions coming directly from your own sources, such as company-owned vehicles or heating systems
  • Scope 2: Indirect emissions from purchased energy such as electricity or heat
  • Scope 3: All other indirect emissions along the supply chain, e.g., from business travel or purchased materials

This classification creates a clear methodological basis for systematically identifying the main drivers of emissions—a crucial prerequisite for developing effective climate protection measures in a targeted manner, and making success measurable.

Why is the Greenhouse Gas Protocol important for your company?

  • Regulatory requirements: Climate laws are becoming stricter and transparency increasingly more mandatory
  • Investor expectations: Investors prefer sustainable companies
  • Competitive advantages: Early engagement opens up new market opportunities
  • Risk management: Preparing for CO₂ costs and future market changes
  • Innovation: Promoting more efficient products and business processes

Our services: PCF & CCF with Fokus Zukunft

As a specialized partner, we help you comprehensively assess your emissions and develop customized decarbonization strategies based on these assessments:

  • Product Carbon Footprint (PCF): We analyze the CO₂ emissions of your products throughout their entire life cycle—from raw material extraction to disposal. This allows you to identify emission hotspots, make targeted reductions, and design more sustainable products.
  • Corporate Carbon Footprint (CCF): We record your company’s total emissions across all three scopes. The CCF balance sheet forms the basis for your corporate sustainability strategy.

Decarbonization strategy – the path to long-term sustainable corporate management

Accounting is only the first step. Together, we will develop a customized transition plan that prioritizes concrete measures and addresses the biggest emission levers. The goal is to reduce your emissions in the long term, increase energy efficiency, and promote climate protection, all while reducing costs and strengthen your market position through sustainable innovations. We accompany you from analysis to implementation – always with a practical approach tailored to your individual needs.

To summarize

A deep understanding of your emissions is essential for small and medium-sized businesses. The Greenhouse Gas Protocol provides the framework for making your carbon footprint transparent and taking targeted measures to reduce it. With us as your partner, you will be well equipped to meet regulatory requirements, secure competitive advantages, and shape your future sustainably.

For many of our medium-sized customers, climate accounting is the first step toward a systematic and effective sustainability strategy. Our task is to make this first step practical, comprehensible, and transparent—so that the measures derived from it don’t just exist on paper, but have a real impact. Based on the internationally recognized GHG Protocol, our standards support companies in recording, understanding, and reducing their emissions in a targetted manner.”

– Rebekka Schweizer, sustainability consultant at Fokus Zukunft

Further contributions

Climate strategy & accounting
Headerbild für den Wissensbibliothek-Artikel "Dekarbonisierung wirtschaftlich bewerten: So entsteht ein belastbarer Business Case"
#Knowledge

Making Your Climate Strategy Visible: Creating Transparency and Building Trust

A well-founded climate strategy provides the foundation – but effective communication is what makes targets, measures and progress visible. How can companies engage employees, build trust with stakeholders and meet the requirements of the EmpCo Directive at the same time?
Read more
Climate strategy & accounting
Headerbild für den Wissensbibliothek-Artikel "Monetär oder aktivitätsbasiert? Warum die Methode über die Aussagekraft Ihrer CO₂-Bilanz entscheidet"
#Knowledge

Decarbonization: Building a Robust Business Case

Which decarbonization measures make economic sense and which should be prioritized? This article shows how companies can compare investments on a sound basis, factor in CO₂ costs and regulatory developments, and build a robust business case.
Read more
Climate strategy & accounting
Headerbild für den Wissensbibliothek-Artikel "Nicht jede co₂e-Frage braucht dieselbe Datentiefe"
#Knowledge

Monetary or activity-based carbon footprint?

Monetary data provides a quick entry point into carbon accounting. But for major emission sources, it quickly reaches its limits. Our article explains when activity data becomes essential – and why the calculation method determines what you can later derive from your carbon footprint.
Read more
Climate strategy & accounting
Headerbild für den Wissensbibliothek-Artikel "CO₂-Bilanz erstellt: So leiten Unternehmen Ziele und Maßnahmen ab"
#Knowledge

Not Every CO₂e Question Requires the Same Level of Data Detail

While estimates or average values are often sufficient for initial insights, more detailed data is needed for specific decisions and emission reduction measures. Our article uses typical questions to show which level of data detail makes sense in which situations – and where the additional effort required for data collection really pays off.
Read more
Climate strategy & accounting
Headerbild für den Wissensbibliothek-Artikel "Klimaschutzbeiträge glaubwürdig und EmpCo-konform kommunizieren"
#Knowledge

CO₂ footprint completed: How companies can derive targets and actions

The CO₂ footprint is complete – but what comes next? The key is not only to document emissions data, but to use it to set clear priorities, define suitable climate targets and derive concrete measures. In this article, we show which steps can help companies turn transparency into a sound basis for decision-making.
Read more
Communication & brand
Headerbild für den Wissensbibliothek-Artikel "EmpCo-Altbestände: Gibt es eine offizielle Abverkaufsfrist?"
#Knowledge

Communicating Climate Contributions Credibly and in Line with EmpCo

The EmpCo Directive significantly changes the requirements for climate-related claims. This article explains how climate contributions can be communicated transparently, the role of Contribution Claims, and what companies should consider to ensure credible climate communication going forward
Read more
Bild der Fokus Zukunft Direktorinnen Janina Lang und Lena Scharr.
#Interview

10 Years of “Fokus Zukunft”: 5 Questions for Janina Lang & Lena Scharr

To mark the 10th anniversary of Fokus Zukunft, our directors, Janina Lang and Lena Scharr, discuss how sustainability has evolved, the milestones that have shaped the company, and what will be important in the future.
Read more
Communication & brand
Headerbild für den Wissensbibliothek-Artikel "CCF softwaregestützt erstellen: Unsere Partnerschaft mit Carbon+Alt+Delete"
#Knowledge

EmpCo Old Stock: Is There an Official Sell-Through Period?

What happens from 27 September 2026 to goods, packaging and labels that have already been produced and contain sustainability claims? The CPC Common Understanding provides guidance on how authorities should deal with genuine transitional situations and which measures companies should consider now.
Read more
Innovation & transformation
Headerbild für den Wissensbibliothek-Artikel "CCF softwaregestützt erstellen: Unsere Partnerschaft mit Carbon+Alt+Delete"
#Knowledge

Digital Product Passport: Creating the Right Conditions for Implementation Now

The Digital Product Passport is becoming a concrete reality – and for companies, preparation starts long before the passport itself. What matters is whether product data, responsibilities and processes are already set up effectively. Find out what is becoming important now and how companies can get started.
Read more
Communication & brand
Headerbild für den Wissensbibliothek-Artikel "Muss der Nachhaltigkeitsbericht Green Claims/EmpCo konform sein?"
#Knowledge

What EmpCo and the Swiss Unfair Competition Act (UWG) Mean for Companies

Many companies are no longer directly subject to CSRD reporting requirements due to the Omnibus package. But does that really mean sustainability reporting is losing relevance? This article shows why voluntary reporting creates orientation right now — for customer requests, banks, tenders and better internal decision-making.
Read more