{"id":13343,"date":"2025-12-04T13:06:46","date_gmt":"2025-12-04T13:06:46","guid":{"rendered":"https:\/\/www.fokus-zukunft.com\/?p=13343"},"modified":"2025-12-04T13:06:47","modified_gmt":"2025-12-04T13:06:47","slug":"validation-of-our-accounting-methodology-by-gutcert","status":"publish","type":"post","link":"https:\/\/www.fokus-zukunft.com\/en\/2025\/12\/04\/validation-of-our-accounting-methodology-by-gutcert\/","title":{"rendered":"Validation of our accounting methodology by GUTcert"},"content":{"rendered":"<section id=\"block_e69896374b9d212a9b0d6becd13a8bd1\" class=\"block news-teaser \">\n    <div class=\"container pt-normal pb-normal bg-no\">\n        <div class=\"row\">\n            <div class=\"col-lg-8 \">\n                <h2>Further contributions<\/h2>\n            <\/div>\n            <div class=\"col-lg-4  align-self-end position-relative\">\n                <div class=\"\">\n                    <div class=\"slider-controls\">\n    <button class=\"slider-control-prev me-2\" data-target=\"#slider-block_e69896374b9d212a9b0d6becd13a8bd1\"  data-slide=\"prev\" aria-label=\"Vorheriger Slide\">\n\t\t<span class=\"slider-control-prev-icon\" aria-hidden=\"true\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\">\n  <g id=\"Group_1132\" data-name=\"Group 1132\" transform=\"translate(-1505 -3660)\">\n    <circle id=\"Ellipse_39\" data-name=\"Ellipse 39\" cx=\"20\" cy=\"20\" r=\"20\" transform=\"translate(1545 3700) rotate(180)\" fill=\"#fff\"\/>\n    <path id=\"Path_417\" data-name=\"Path 417\" d=\"M10.459,0,8.6,1.854l5.318,5.318H0V9.78H13.916L8.6,15.1l1.861,1.861,8.487-8.481Z\" transform=\"translate(1534 3688.48) rotate(180)\" fill=\"#2d765f\"\/>\n  <\/g>\n<\/svg>\n<\/span>\n\t<\/button>\n\t<button class=\"slider-control-next\" data-target=\"#slider-block_e69896374b9d212a9b0d6becd13a8bd1\"  data-slide=\"next\" aria-label=\"N\u00e4chster Slide\">\n\t\t<span class=\"slider-control-next-icon\" aria-hidden=\"true\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\">\n  <g id=\"Group_1133\" data-name=\"Group 1133\" transform=\"translate(-1560 -3660)\">\n    <circle id=\"Ellipse_38\" data-name=\"Ellipse 38\" cx=\"20\" cy=\"20\" r=\"20\" transform=\"translate(1560 3660)\" fill=\"#cbdcfc\"\/>\n    <path id=\"Path_416\" data-name=\"Path 416\" d=\"M10.459,0,8.6,1.854l5.318,5.318H0V9.78H13.916L8.6,15.1l1.861,1.861,8.487-8.481Z\" transform=\"translate(1571 3671.52)\" fill=\"#2d765f\"\/>\n  <\/g>\n<\/svg>\n<\/span>\n\t<\/button>\n<\/div>                <\/div>\n            <\/div>\n            <div class=\"col-12 mt-4\">\n                <div class=\"slider sameheightbox\" id=\"slider-block_e69896374b9d212a9b0d6becd13a8bd1\" data-slick='{\"arrows\": false, \"autoplay\": false, \"slidesToShow\": 4,\"responsive\": [{\"breakpoint\":1400,\"settings\":{\"slidesToShow\": 3}},{\"breakpoint\":1200,\"settings\":{\"slidesToShow\": 2}},{\"breakpoint\":768,\"settings\":{\"slidesToShow\": 1}}]}'>   \n                           <div class=\"item sameheightitem 76\">\n        <div class=\"leistungen\">\n                <div class=\"leistung leistung-126\">Climate strategy &amp; accounting<\/div>                \n                <\/div>\n                <img loading=\"lazy\" decoding=\"async\" width=\"516\" height=\"516\" src=\"https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2025\/11\/Blog_ets2-516x516.jpg\" class=\"attachment-quadrat size-quadrat\" alt=\"Headerbild f\u00fcr den Wissensbibliothek-Artikel zu ETS II\" srcset=\"https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2025\/11\/Blog_ets2-516x516.jpg 516w, https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2025\/11\/Blog_ets2-150x150.jpg 150w\" sizes=\"auto, (max-width: 516px) 100vw, 516px\" \/>                <div class=\"textbox\">\n                                <div class=\"cat\">#Knowledge<\/div>                <h3>ETS II: postponement to 2028?<\/h3>\n                <div class=\"excerpt\">The launch of the European Emissions Trading System ETS II is likely to be postponed until 2028. However, CO\u2082 pricing remains a key lever of climate policy. What does this mean for companies in Germany and what steps should be taken now? Our blog post summarizes the current situation and shows how you can remain strategically prepared.   <\/div>\n                <\/div>\n                <a class=\"more\" href=\"https:\/\/www.fokus-zukunft.com\/en\/2025\/11\/06\/ets-ii-postponement-to-2028\/\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"18.947\" height=\"16.96\" viewBox=\"0 0 18.947 16.96\">\n  <path id=\"Path_255\" data-name=\"Path 255\" d=\"M10.459,0,8.6,1.854l5.318,5.318H0V9.78H13.916L8.6,15.1l1.861,1.861,8.487-8.481Z\" transform=\"translate(0 0)\" fill=\"#2d765f\"\/>\n<\/svg>\nRead more<\/a>                 \n                \n               \n               <\/div>\n\t\t                           <div class=\"item sameheightitem 76\">\n        <div class=\"leistungen\">\n                <div class=\"leistung leistung-128\">Communication &amp; brand<\/div>                \n                <\/div>\n                <img loading=\"lazy\" decoding=\"async\" width=\"516\" height=\"516\" src=\"https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2025\/05\/Gutcert_Logos_FokusZukunft-516x516.png\" class=\"attachment-quadrat size-quadrat\" alt=\"Hier sind die GutCert Logos zu sehen, die die Erfassungsmaske sowie das Bilanzierungstool von Fokus Zukunft verifizieren.\" srcset=\"https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2025\/05\/Gutcert_Logos_FokusZukunft-516x516.png 516w, https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2025\/05\/Gutcert_Logos_FokusZukunft-300x300.png 300w, https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2025\/05\/Gutcert_Logos_FokusZukunft-150x150.png 150w, https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2025\/05\/Gutcert_Logos_FokusZukunft-260x260.png 260w, https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2025\/05\/Gutcert_Logos_FokusZukunft.png 500w\" sizes=\"auto, (max-width: 516px) 100vw, 516px\" \/>                <div class=\"textbox\">\n                                <div class=\"cat\">#Knowledge<\/div>                <h3>The circular economy: sustainability and innovation in harmony<\/h3>\n                <div class=\"excerpt\">The circular economy combines growth and environmental protection, closes material cycles and uses resources efficiently. Find out how companies can reduce costs and open up new markets as a result. <\/div>\n                <\/div>\n                <a class=\"more\" href=\"https:\/\/www.fokus-zukunft.com\/en\/2026\/03\/03\/the-circular-economy-sustainability-and-innovation-in-harmony-3\/\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"18.947\" height=\"16.96\" viewBox=\"0 0 18.947 16.96\">\n  <path id=\"Path_255\" data-name=\"Path 255\" d=\"M10.459,0,8.6,1.854l5.318,5.318H0V9.78H13.916L8.6,15.1l1.861,1.861,8.487-8.481Z\" transform=\"translate(0 0)\" fill=\"#2d765f\"\/>\n<\/svg>\nRead more<\/a>                 \n                \n               \n               <\/div>\n\t\t                           <div class=\"item sameheightitem 76\">\n        <div class=\"leistungen\">\n                <div class=\"leistung leistung-125\">Sustainability strategy<\/div>                \n                <\/div>\n                <img loading=\"lazy\" decoding=\"async\" width=\"516\" height=\"516\" src=\"https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2025\/05\/Gutcert_Logos_FokusZukunft-516x516.png\" class=\"attachment-quadrat size-quadrat\" alt=\"Hier sind die GutCert Logos zu sehen, die die Erfassungsmaske sowie das Bilanzierungstool von Fokus Zukunft verifizieren.\" srcset=\"https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2025\/05\/Gutcert_Logos_FokusZukunft-516x516.png 516w, https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2025\/05\/Gutcert_Logos_FokusZukunft-300x300.png 300w, https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2025\/05\/Gutcert_Logos_FokusZukunft-150x150.png 150w, https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2025\/05\/Gutcert_Logos_FokusZukunft-260x260.png 260w, https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2025\/05\/Gutcert_Logos_FokusZukunft.png 500w\" sizes=\"auto, (max-width: 516px) 100vw, 516px\" \/>                <div class=\"textbox\">\n                                <div class=\"cat\">#Knowledge<\/div>                <h3>The circular economy: sustainability and innovation in harmony<\/h3>\n                <div class=\"excerpt\">The circular economy combines growth and environmental protection, closes material cycles and uses resources efficiently. Find out how companies can reduce costs and open up new markets as a result. <\/div>\n                <\/div>\n                <a class=\"more\" href=\"https:\/\/www.fokus-zukunft.com\/en\/2026\/02\/24\/the-circular-economy-sustainability-and-innovation-in-harmony-2\/\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"18.947\" height=\"16.96\" viewBox=\"0 0 18.947 16.96\">\n  <path id=\"Path_255\" data-name=\"Path 255\" d=\"M10.459,0,8.6,1.854l5.318,5.318H0V9.78H13.916L8.6,15.1l1.861,1.861,8.487-8.481Z\" transform=\"translate(0 0)\" fill=\"#2d765f\"\/>\n<\/svg>\nRead more<\/a>                 \n                \n               \n               <\/div>\n\t\t                           <div class=\"item sameheightitem 76\">\n        <div class=\"leistungen\">\n                <div class=\"leistung leistung-128\">Communication &amp; brand<\/div>                \n                <\/div>\n                <img loading=\"lazy\" decoding=\"async\" width=\"516\" height=\"516\" src=\"https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2025\/05\/Gutcert_Logos_FokusZukunft-516x516.png\" class=\"attachment-quadrat size-quadrat\" alt=\"Hier sind die GutCert Logos zu sehen, die die Erfassungsmaske sowie das Bilanzierungstool von Fokus Zukunft verifizieren.\" srcset=\"https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2025\/05\/Gutcert_Logos_FokusZukunft-516x516.png 516w, https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2025\/05\/Gutcert_Logos_FokusZukunft-300x300.png 300w, https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2025\/05\/Gutcert_Logos_FokusZukunft-150x150.png 150w, https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2025\/05\/Gutcert_Logos_FokusZukunft-260x260.png 260w, https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2025\/05\/Gutcert_Logos_FokusZukunft.png 500w\" sizes=\"auto, (max-width: 516px) 100vw, 516px\" \/>                <div class=\"textbox\">\n                                <div class=\"cat\">#Knowledge<\/div>                <h3>The circular economy: sustainability and innovation in harmony<\/h3>\n                <div class=\"excerpt\">The circular economy combines growth and environmental protection, closes material cycles and uses resources efficiently. Find out how companies can reduce costs and open up new markets as a result. <\/div>\n                <\/div>\n                <a class=\"more\" href=\"https:\/\/www.fokus-zukunft.com\/en\/2026\/03\/11\/the-circular-economy-sustainability-and-innovation-in-harmony-4\/\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"18.947\" height=\"16.96\" viewBox=\"0 0 18.947 16.96\">\n  <path id=\"Path_255\" data-name=\"Path 255\" d=\"M10.459,0,8.6,1.854l5.318,5.318H0V9.78H13.916L8.6,15.1l1.861,1.861,8.487-8.481Z\" transform=\"translate(0 0)\" fill=\"#2d765f\"\/>\n<\/svg>\nRead more<\/a>                 \n                \n               \n               <\/div>\n\t\t                           <div class=\"item sameheightitem 76\">\n        <div class=\"leistungen\">\n                <div class=\"leistung leistung-125\">Sustainability strategy<\/div>                \n                <\/div>\n                <img loading=\"lazy\" decoding=\"async\" width=\"516\" height=\"516\" src=\"https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2025\/10\/Blog_chancen-risikoanalyse-1-516x516.jpg\" class=\"attachment-quadrat size-quadrat\" alt=\"Headerbild f\u00fcr den Wissensbibliothek-Artikel &quot;Chancen- und Risikoanalyse \u2013 Risiken erkennen, Chancen nutzen, Kosten vermeiden&quot;\" srcset=\"https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2025\/10\/Blog_chancen-risikoanalyse-1-516x516.jpg 516w, https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2025\/10\/Blog_chancen-risikoanalyse-1-150x150.jpg 150w\" sizes=\"auto, (max-width: 516px) 100vw, 516px\" \/>                <div class=\"textbox\">\n                                <div class=\"cat\">#Knowledge<\/div>                <h3>Opportunity &amp; risk analysis &#8211; recognizing risks, taking advantage of opportunities<\/h3>\n                <div class=\"excerpt\">The opportunity and risk analysis helps to systematically identify and assessnopportunities and recognize potential risks at an early stage. Keep reading to find out what an opportunity and risk analysis is, why climate risk analysis is an important part of it and what advantages it offers. <\/div>\n                <\/div>\n                <a class=\"more\" href=\"https:\/\/www.fokus-zukunft.com\/en\/2025\/11\/03\/opportunity-risk-analysis-recognizing-risks-taking-advantage-of-opportunities\/\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"18.947\" height=\"16.96\" viewBox=\"0 0 18.947 16.96\">\n  <path id=\"Path_255\" data-name=\"Path 255\" d=\"M10.459,0,8.6,1.854l5.318,5.318H0V9.78H13.916L8.6,15.1l1.861,1.861,8.487-8.481Z\" transform=\"translate(0 0)\" fill=\"#2d765f\"\/>\n<\/svg>\nRead more<\/a>                 \n                \n               \n               <\/div>\n\t\t                           <div class=\"item sameheightitem 76\">\n        <div class=\"leistungen\">\n                <div class=\"leistung leistung-129\">Innovation &amp; transformation<\/div>                \n                <\/div>\n                <img loading=\"lazy\" decoding=\"async\" width=\"516\" height=\"516\" src=\"https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2025\/08\/Blog_ESPR-1-516x516.jpg\" class=\"attachment-quadrat size-quadrat\" alt=\"Headerbild f\u00fcr den Wissensbibliothek-Artikel &quot;Die Scopes des Greenhouse Gas Protocol verst\u00e4ndlich erkl\u00e4rt&quot;\" srcset=\"https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2025\/08\/Blog_ESPR-1-516x516.jpg 516w, https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2025\/08\/Blog_ESPR-1-150x150.jpg 150w\" sizes=\"auto, (max-width: 516px) 100vw, 516px\" \/>                <div class=\"textbox\">\n                                <div class=\"cat\">#Knowledge<\/div>                <h3>ESPR and the Digital Product Passport: What should companies know and do?<\/h3>\n                <div class=\"excerpt\">The introduction of EU regulations Ecodesign for Sustainable Products Regulation (ESPR) and the Digital Product Passport (DPP) establish new requirements for transparency, recyclability, and product design. Read on to find out exactly what is changing and which products are affected. <\/div>\n                <\/div>\n                <a class=\"more\" href=\"https:\/\/www.fokus-zukunft.com\/en\/2025\/08\/13\/espr-and-the-digital-product-passport-what-should-companies-know-and-do\/\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"18.947\" height=\"16.96\" viewBox=\"0 0 18.947 16.96\">\n  <path id=\"Path_255\" data-name=\"Path 255\" d=\"M10.459,0,8.6,1.854l5.318,5.318H0V9.78H13.916L8.6,15.1l1.861,1.861,8.487-8.481Z\" transform=\"translate(0 0)\" fill=\"#2d765f\"\/>\n<\/svg>\nRead more<\/a>                 \n                \n               \n               <\/div>\n\t\t                           <div class=\"item sameheightitem 76\">\n        <div class=\"leistungen\">\n                <div class=\"leistung leistung-126\">Climate strategy &amp; accounting<\/div>                \n                <\/div>\n                <img loading=\"lazy\" decoding=\"async\" width=\"516\" height=\"516\" src=\"https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2025\/08\/Einteilung-der-Emissionen-in-Scopes-516x516.png\" class=\"attachment-quadrat size-quadrat\" alt=\"Dieser Grafik zeigt die Einteilung der Treibhausgasemissionen in Scopes\" srcset=\"https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2025\/08\/Einteilung-der-Emissionen-in-Scopes-516x516.png 516w, https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2025\/08\/Einteilung-der-Emissionen-in-Scopes-300x300.png 300w, https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2025\/08\/Einteilung-der-Emissionen-in-Scopes-150x150.png 150w, https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2025\/08\/Einteilung-der-Emissionen-in-Scopes-260x260.png 260w, https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2025\/08\/Einteilung-der-Emissionen-in-Scopes.png 500w\" sizes=\"auto, (max-width: 516px) 100vw, 516px\" \/>                <div class=\"textbox\">\n                                <div class=\"cat\">#Knowledge<\/div>                <h3>An Overview of the Greenhouse Gas Protocol&#8217;s Scopes<\/h3>\n                <div class=\"excerpt\">The Greenhouse Gas Protocol provides a structure for measuring and comparing greenhouse gas emissions by dividing them into three so-called scopes. But what exactly do these scopes entail? And why is distinguishing between them so crucial for achieving genuine climate targets? The following blog article explores these questions in depth.   <\/div>\n                <\/div>\n                <a class=\"more\" href=\"https:\/\/www.fokus-zukunft.com\/en\/2025\/12\/10\/an-overview-of-the-greenhouse-gas-protocols-scopes\/\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"18.947\" height=\"16.96\" viewBox=\"0 0 18.947 16.96\">\n  <path id=\"Path_255\" data-name=\"Path 255\" d=\"M10.459,0,8.6,1.854l5.318,5.318H0V9.78H13.916L8.6,15.1l1.861,1.861,8.487-8.481Z\" transform=\"translate(0 0)\" fill=\"#2d765f\"\/>\n<\/svg>\nRead more<\/a>                 \n                \n               \n               <\/div>\n\t\t                           <div class=\"item sameheightitem 151\">\n        <div class=\"leistungen\">\n                <div class=\"leistung leistung-126\">Climate strategy &amp; accounting<\/div>                \n                <\/div>\n                <img loading=\"lazy\" decoding=\"async\" width=\"516\" height=\"516\" src=\"https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2025\/07\/Header_Interview_Klimastrategie-516x516.jpg\" class=\"attachment-quadrat size-quadrat\" alt=\"\" srcset=\"https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2025\/07\/Header_Interview_Klimastrategie-516x516.jpg 516w, https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2025\/07\/Header_Interview_Klimastrategie-150x150.jpg 150w\" sizes=\"auto, (max-width: 516px) 100vw, 516px\" \/>                <div class=\"textbox\">\n                                <div class=\"cat\">#Interview<\/div>                <h3>6 Questions for Christine Maderspacher on Climate and Emission Reduction Strategies<\/h3>\n                <div class=\"excerpt\">As part of our Climate Strategy Focus Month, we spoke with Christine Maderspacher. In this interview, she explains what is important for an effective climate strategy, what role energy efficiency plays in this, and how companies can systematically reduce emissions. <\/div>\n                <\/div>\n                <a class=\"more\" href=\"https:\/\/www.fokus-zukunft.com\/en\/2025\/07\/14\/6-questions-for-christine-maderspacher-on-climate-and-reduction-strategy\/\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"18.947\" height=\"16.96\" viewBox=\"0 0 18.947 16.96\">\n  <path id=\"Path_255\" data-name=\"Path 255\" d=\"M10.459,0,8.6,1.854l5.318,5.318H0V9.78H13.916L8.6,15.1l1.861,1.861,8.487-8.481Z\" transform=\"translate(0 0)\" fill=\"#2d765f\"\/>\n<\/svg>\nRead more<\/a>                 \n                \n               \n               <\/div>\n\t\t                           <div class=\"item sameheightitem 76\">\n        <div class=\"leistungen\">\n                <div class=\"leistung leistung-126\">Climate strategy &amp; accounting<\/div><div class=\"leistung leistung-129\">Innovation &amp; transformation<\/div>                \n                <\/div>\n                <img loading=\"lazy\" decoding=\"async\" width=\"516\" height=\"516\" src=\"https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2025\/06\/Blog_GHGP-516x516.jpg\" class=\"attachment-quadrat size-quadrat\" alt=\"Headerbild f\u00fcr den Wissensbibliothek-Artikel &quot;Was ist eine Klimastrategie und warum ist sie f\u00fcr Unternehmen jetzt wichtig?&quot;\" srcset=\"https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2025\/06\/Blog_GHGP-516x516.jpg 516w, https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2025\/06\/Blog_GHGP-150x150.jpg 150w\" sizes=\"auto, (max-width: 516px) 100vw, 516px\" \/>                <div class=\"textbox\">\n                                <div class=\"cat\">#Knowledge<\/div>                <h3>Companies in Transition: Understanding  Emissions, Developing Strategies, Securing the Future.<\/h3>\n                <div class=\"excerpt\">In our new blog article, you can find out why greenhouse gas accounting based on the Greenhouse Gas Protocol is often the starting point for corporate sustainability and how you can use it as a basis for successfully developing a decarbonization strategy.<\/div>\n                <\/div>\n                <a class=\"more\" href=\"https:\/\/www.fokus-zukunft.com\/en\/2025\/12\/05\/companies-in-transition-understanding-emissions-developing-strategies-securing-the-future\/\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"18.947\" height=\"16.96\" viewBox=\"0 0 18.947 16.96\">\n  <path id=\"Path_255\" data-name=\"Path 255\" d=\"M10.459,0,8.6,1.854l5.318,5.318H0V9.78H13.916L8.6,15.1l1.861,1.861,8.487-8.481Z\" transform=\"translate(0 0)\" fill=\"#2d765f\"\/>\n<\/svg>\nRead more<\/a>                 \n                \n               \n               <\/div>\n\t\t                           <div class=\"item sameheightitem 76\">\n        <div class=\"leistungen\">\n                <div class=\"leistung leistung-126\">Climate strategy &amp; accounting<\/div>                \n                <\/div>\n                <img loading=\"lazy\" decoding=\"async\" width=\"516\" height=\"516\" src=\"https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2025\/06\/Blog_Was_ist_Klimastrategie-516x516.jpg\" class=\"attachment-quadrat size-quadrat\" alt=\"Headerbild f\u00fcr den Wissensbibliothek-Artikel &quot;&quot;\" srcset=\"https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2025\/06\/Blog_Was_ist_Klimastrategie-516x516.jpg 516w, https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2025\/06\/Blog_Was_ist_Klimastrategie-150x150.jpg 150w\" sizes=\"auto, (max-width: 516px) 100vw, 516px\" \/>                <div class=\"textbox\">\n                                <div class=\"cat\">#Knowledge<\/div>                <h3>What is a climate strategy and why is it important for companies now?<\/h3>\n                <div class=\"excerpt\">A targeted climate strategy is also becoming an increasingly important basis for sustainable success for small and medium-sized enterprises. But what exactly is a climate strategy? And why should SMEs take action now?  <\/div>\n                <\/div>\n                <a class=\"more\" href=\"https:\/\/www.fokus-zukunft.com\/en\/2025\/12\/02\/what-is-a-climate-strategy-and-why-is-it-important-for-companies-now\/\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"18.947\" height=\"16.96\" viewBox=\"0 0 18.947 16.96\">\n  <path id=\"Path_255\" data-name=\"Path 255\" d=\"M10.459,0,8.6,1.854l5.318,5.318H0V9.78H13.916L8.6,15.1l1.861,1.861,8.487-8.481Z\" transform=\"translate(0 0)\" fill=\"#2d765f\"\/>\n<\/svg>\nRead more<\/a>                 \n                \n               \n               <\/div>\n\t\t                            <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"<p>We are proud that our accounting tool for corporate carbon footprints, including Scope 3 materiality screening, has once again been successfully validated by the accredited testing organization GUTcert. Learn more about it here. <\/p>\n","protected":false},"author":3,"featured_media":12853,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[76],"tags":[77,80,156],"leistung":[126],"class_list":["post-13343","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-knowledge-en","tag-ccf-en","tag-co-balancing","tag-gutcert-en","leistung-klimastrategie-bilanzierung-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Validation of our accounting methodology by GUTcert - Fokus Zukunft<\/title>\n<meta name=\"description\" content=\"Our accounting tool for corporate carbon footprints, including Scope 3 materiality screening, has once again been validated by GUTcert.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.fokus-zukunft.com\/en\/2025\/12\/04\/validation-of-our-accounting-methodology-by-gutcert\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Validation of our accounting methodology by GUTcert - 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