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?
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).
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 source | Emission factor | Unit | Source |
|---|---|---|---|
| Electricity (RO grid) | 0.265 | kg CO₂e/kWh | Transelectrica 2024 |
| Diesel | 2.68 | kg CO₂e/litre | DEFRA 2024 |
| Petrol | 2.31 | kg CO₂e/litre | DEFRA 2024 |
| Natural gas | 2.04 | kg CO₂e/m³ | DEFRA 2024 |
| LPG | 1.51 | kg CO₂e/litre | DEFRA 2024 |
| Plane — economy | 0.133 | kg CO₂e/km | DEFRA 2024 (RFI incl.) |
| Electric train | 0.041 | kg CO₂e/km | DEFRA 2024 |
| Road freight transport | 0.062 | kg CO₂e/t·km | DEFRA 2024 |
| Freon R-134a | 1.774 | t CO₂e/kg | IPCC 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:
- Cat. 1 — Purchased goods and services: Raw materials, packaging, IT services, office consumables
- Cat. 4 — Upstream transport: Transport of raw materials from suppliers (t × km × factor)
- Cat. 5 — Waste generated: Waste sent to landfill (467 kg CO₂e/tonne) vs. recycled (21 kg CO₂e/tonne)
- Cat. 6 — Business travel: Flights (km × aviation factor), train, car
- Cat. 7 — Employee commuting: Employees × km × days × % own cars × vehicle factor
Frequently asked questions about the carbon footprint
What is a company’s carbon footprint?
The total greenhouse gases generated directly and indirectly by the company’s activities, expressed in tonnes of CO2 equivalent (t CO2e) per year. It is calculated under the GHG Protocol Corporate Standard or ISO 14064-1, across three categories: Scope 1 (direct emissions from own sources), Scope 2 (purchased electricity and heat) and Scope 3 (the rest of the value chain).
How is the carbon footprint actually calculated?
The base formula is: Emissions (kg CO2e) = Activity (unit) × Emission factor (kg CO2e/unit). It is applied to each source separately, then summed. For electricity in Romania, for example, consumption in kWh is multiplied by the national grid factor of 0.265 kg CO2e/kWh.
Which emission factor applies to electricity in Romania?
0.265 kg CO2e/kWh, per Transelectrica 2024, for the national grid. For fuels, DEFRA 2024 factors are used — diesel 2.68 kg CO2e/litre, petrol 2.31 kg CO2e/litre, natural gas 2.04 kg CO2e/m3. For refrigerants, GWP100 values from IPCC AR6 apply.
Where do I get the data I need?
For Scope 1 and Scope 2, almost everything is already in documents you hold: electricity and gas invoices, fuel receipts for the fleet, service records for refrigerants. That is why Scope 1 and 2 can be calculated relatively quickly. Scope 3 is the hard part, because the data comes from outside the company — from suppliers and carriers.
Do I have to calculate Scope 3 as well?
It depends who is asking. For CSRD reporting, Scope 3 is required by ESRS E1-6. If you are a supplier to a reporting company, your own Scope 1 and 2 becomes that client’s Scope 3 — so the first thing requested will still be your Scope 1 and 2. In practice you start with Scope 1 and 2, then map the Scope 3 categories relevant to your activity.
Calculate your carbon
footprint now — free
Scope 1, 2 and 3 calculator with all updated emission factors. Instant results, JSON and PDF export.