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Climate strategy & accounting

Validation of our accounting methodology by GUTcert

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Author
Christina Schäferkord
Article from
04.12.2025
Updated on
04.12.2025
Approximate reading time
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“We are delighted to be among the consultancies that have received this validation and meet its high standards – a clear sign of our ongoing commitment to quality. A big thank you to our team, who made this great achievement possible.”

– Dr. Michael M. Obermeier, Cluster Lead Climate Strategy & Manager at Fokus Zukunft

Increasing demands for operational sustainability

In our daily interactions with our customers, we have seen that the increasing demands for compliance and voluntary action in the area of operational sustainability represent both a great opportunity and a challenge.

In the area of greenhouse gas accounting there are various standards that provide their own specifications for methodology and reporting—but just following any standard does not guarantee sufficient quality. The standards must be applied correctly. An accredited testing body must check whether an inventory meets the requirements in a validation process. We had an accredited testing body test our processes—and met all requirements.

Validation of our accounting tool by an accredited testing agency

At the beginning of the year the accredited auditing organization, GUTcert, revalidated our accounting tool for the complete Corporate Carbon Footprint (CCF), including our Scope 3 materiality screening. GUTcert is accredited by the German Accreditation Body DAkKS as a certification body for greenhouse gas balances and environmental verifiers.

Objective and approach of the validation

We want to guarantee that our customers are provided the highest quality standards in data collection, emissions calculation, and greenhouse gas reporting. This validation proves that our greenhouse gas balance sheet serves as a reliable basis for meeting all reporting requirements.

As part of the validation process, our tool was checked to ensure that it complies with the principles of the Greenhouse Gas Protocol—relevance, completeness, consistency, accuracy, and transparency. All relevant information and databases were reviewed and validated in collaboration with GUTcert.

In addition, the technical functionality and data security of our tool have been thoroughly tested.

Basis for testing:

  • Greenhouse Gas Protocol – Corporate Accounting and Reporting Standard (March 2004)
  • Greenhouse Gas Protocol – Corporate Value Chain (Scope 3) Standard (September 2011)
  • DIN EN ISO 14064-3:2020-05 – Specification for the validation and verification of greenhouse gas statements

A result that makes us proud

The audit report from GUTcert confirms that our accounting tool is a valid and transparent instrument for calculating and reporting greenhouse gas emissions in accordance with Greenhouse Gas Protocol standards. This result not only fills us with pride—it also verifies our promise of supplying high quality corporate carbon footprints.

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