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Complete Guide — Company Sustainability

Carbon Footprint
Guide 2026

Everything you need to know about calculating your company’s carbon footprint: what Scope 1, 2 and 3 mean, how to calculate them, which emission factors apply in Romania and how to use the data for CSRD/ESRS reporting.

Definition: A company’s carbon footprint represents the total greenhouse gases (GHG) generated directly and indirectly by the company’s activities, expressed in tonnes of CO₂ equivalent (t CO₂e) per year. It is calculated in accordance with the GHG Protocol Corporate Standard or ISO 14064-1, across three categories: Scope 1, Scope 2 and Scope 3.

Scope 1, 2 and 3 —
what does each mean?

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Scope 1 — Direct emissions

Emissions from company-owned and controlled sources: combustion of fuels in boilers, heating plants, fleet vehicles, industrial processes, refrigerants.

Scope 2 — Indirect energy

Emissions from the generation of purchased electricity and heat. In Romania, the national grid emission factor is 0.265 kg CO₂/kWh (Transelectrica 2024).

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Scope 3 — Other indirect emissions

All other emissions from the value chain: purchased raw materials, transport and logistics, business travel, generated waste, use and disposal of sold products.

Emission factors used in Romania

CarbonDRI uses updated emission factors from official international sources, adapted for the Romanian context:

Emission sourceEmission factorUnitSource
Electricity (RO grid)0.265kg CO₂e/kWhTranselectrica 2024
Diesel2.68kg CO₂e/litreDEFRA 2024
Petrol2.31kg CO₂e/litreDEFRA 2024
Natural gas2.04kg CO₂e/m³DEFRA 2024
LPG1.51kg CO₂e/litreDEFRA 2024
Plane — economy0.133kg CO₂e/kmDEFRA 2024 (RFI incl.)
Electric train0.041kg CO₂e/kmDEFRA 2024
Road freight transport0.062kg CO₂e/t·kmDEFRA 2024
Freon R-134a1.774t CO₂e/kgIPCC AR6 GWP100

How is the carbon footprint calculated?

The basic formula for calculating GHG emissions is simple, applied to each emission source:

Emissions (kg CO₂e) = Activity (unit) × Emission factor (kg CO₂e/unit)

Example: 10,000 kWh electricity × 0.265 kg CO₂e/kWh = 2,650 kg = 2.65 tonnes CO₂e

Scope 3 categories — most relevant for SMEs:

Calculate your carbon
footprint now — free

Scope 1, 2 and 3 calculator with all updated emission factors. Instant results, JSON and PDF export.