Corporate Carbon Footprint (CCF) - CO₂ balance sheet for companies

The CCF is an integral indicator of your Organizational Footprint (OEF) and is indispensable for sustainability reporting in accordance with the EU Corporate Sustainability Reporting Directive (CSRD).
Identify potential savings, reduce your emissions sustainably, and actively manage your climate risks. Kiwa supports you in calculating your CCF in accordance with the Greenhouse Gas (GHG) Protocol and ISO 14064 – precisely, compliantly, and transparently.

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What is CCF?

The Corporate Carbon Footprint (CCF) is an important metric for sustainability reporting and enables compliance with guidelines such as the EU Corporate Sustainability Reporting Directive (CSRD). It is calculated according to the GHG Protocol and ISO 14064 and takes into account both direct and indirect greenhouse gas emissions. By calculating and tracking your CCF, you can identify cost-effective ways to reduce your greenhouse gas emissions (in kg CO₂e) and efficiently manage climate change risks for your business.

Why do you need a CCF?

Regulatory requirements (EU & Germany)

The EU Directive on Sustainability Reporting (CSRD) is increasingly requiring more companies to disclose their carbon footprint.

The German Supply Chain Due Diligence Act (LkSG) and future national regulations are also increasing the pressure for transparency.

A certified CCF meets these compliance requirements in a legally compliant manner and creates transparency and trust in your company.

Market access and competitive advantages

More and more business partners, tenders, and supply chains are demanding proof of CO₂ balances. A certified CCF opens up new markets for you and makes you the preferred partner for sustainability-oriented customers.


This allows you to proactively position yourself as a climate-conscious company and secure decisive competitive advantages over competitors without climate transparency.

Transparency and product optimization

A CCF makes your CO₂ emission sources visible and shows precisely where the greatest climate impacts occur. This transparency enables you to optimize processes in a targeted manner, use resources more efficiently, and make your products more climate-friendly.


Use these data-driven insights to reduce costs while measurably improving your sustainability performance.

Benefits at a glance

A CCF provides concrete support in:

  • Save costs
  • Reduce CO₂ emissions
  • Create transparency and trust
  • Win new markets

Which GHG Protocol scopes apply to you?

Scopes are the standardized classification of greenhouse gas emissions according to the GHG Protocol. They structure your emissions into direct and indirect sources along the entire value chain.

Scopes 1 and 2 are mandatory for everyone. You must always account for direct emissions (own combustion, vehicles) and purchased energy (electricity, heat, cooling).

Scope 3: decides Materiality analysis. Upstream and downstream emissions (supply chain, transport, product use, waste, business travel) are determined according to their relevance to your company using a materiality analysis. This allows you to remain cost-efficient while still capturing all significant sources of emissions.

How to get your CCF with Kiwa

    Kickoff and planning

    We hold a joint kickoff meeting in which we introduce you to the topic, define the scope of the investigation, and set your specific goals.

    Data collection and calculation

    We will provide you with an Excel spreadsheet and a checklist for structured data collection, then we will calculate your carbon footprint using our certified CCF tool.
    R<THiNK

    Validation and verification

    We prepare a detailed background report, have your CCF checked by an independent validation/verification body in accordance with ISO 14064-3, and issue your CCF certificate.

    Evaluation and recommendation

    Together, we evaluate the results, discuss potential for optimization, and support you in ESG reporting and the development of climate protection measures.

Your advantage with Kiwa

Why CO₂ accounting with Kiwa?

Your advantages with Kiwa

  • ISO 14064 expertise: 15+ years of experience in CO₂ accounting
  • R<THINK online tool: Transparent, digital platform for CCFs
  • Speed: 6-8 weeks for standard CCFs
  • Everything from a single source: CCF calculation and independent, accredited verification
  • Cross-industry: We also create CCFs for your industry
  • International recognition: IBU program holder, Notified Body, DAkkS accredited, UKAS accreditation via Kiwa NQA

Frequently asked questions about the CCF

Is a corporate carbon footprint (CCF) mandatory?

No, not for all companies. But for companies that fall under the Corporate Sustainability Reporting Directive (CSRD), calculating the CCF is a mandatory requirement for fulfilling their reporting obligations.

 

In addition, business customers in the B2B sector are increasingly demanding CO₂ balances from their suppliers, which means that the CCF is also becoming relevant for companies that are not subject to reporting requirements.