Organizational Assessments: LCA, CCF and OEF

There is a growing need for clarity and evidence regarding the environmental impact of organizations across a wide range of industries, such as construction, manufacturing, and services. Global and regional institutions are increasingly requiring companies to systematically identify, document, and disclose their operational emissions and environmental impacts. As a result, corporate sustainability efforts are increasing, and organizations are increasingly looking for ways to measure and reduce their total greenhouse gas emissions and other environmental impacts.

At the organizational level, there are established methods for assessing the environmental impact of companies. Examples include organizational Life Cycle Assessment (O-LCA), Corporate Carbon Footprint (CCF), and Organizational Environmental Carbon Footprint (OEF). These methods are regulated by international and European standards and provide valuable, verifiable data on a company's overall environmental performance. They form the basis for sound strategic decision-making and are therefore a key building block for the transition to a climate-neutral and sustainable economy.

These methods create transparency about an organization's overall environmental impact and provide a basis for decision-making in order to:

• systematically reduce emissions and achieve climate neutrality goals,

• comply with legal requirements (e.g., CSRD/ESRS, EU taxonomy),

• and secure competitive advantages through credible sustainability communication.

O-LCA is a comprehensive method for assessing the total environmental impact of an organization across its entire value chain—from raw material procurement, production, and distribution to use, service provision, and end-of-life processes. It is based on the basic principles of ISO 14040/44 and the guidelines of ISO/TS 14072. As with product-related LCAs, various environmental impact categories are considered, e.g., global warming potential (GWP), ozone depletion potential (ODP), or water consumption (WDP). On this basis, hotspots can be identified, emission reduction measures developed, and sustainability strategies optimized holistically.
The O-LCA forms the methodological basis for the CCF and the OEF.

The Corporate Carbon Footprint (CCF) determines and evaluates the total greenhouse gas emissions generated by a company's business activities. It covers the entire company – from energy and material procurement, production, transport, and business travel to disposal and recycling processes. The calculation is performed in accordance with ISO 14064-1 and the GHG Protocol and takes into account all relevant emission sources across three scopes:

• Scope 1: Direct emissions from owned or controlled sources (e.g., fuels, company-owned vehicles).

• Scope 2: Indirect emissions from purchased energy (e.g., electricity, heat, steam).

• Scope 3: Other indirect emissions along the value chain (e.g., upstream and downstream transport, business travel, waste).

A CCF provides a holistic basis for identifying hotspots, developing emission reduction strategies, and systematically pursuing sustainability goals such as climate neutrality.

Corporate Carbon Footprint (CCF)

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The Organizational Environmental Footprint (OEF) expands the CCF to include additional environmental aspects. It is a comprehensive approach to holistically assessing an organization's environmental impact. Not only greenhouse gas emissions are analyzed, but also other environmental impacts such as resource consumption, acidification, eutrophication, and water withdrawal. This broader perspective enables the OEF to provide robust data for:

• Strategies to reduce environmental impacts beyond climate protection

• Sustainability reporting in accordance with international standards (e.g., GRI, CSRD/ESRS)

• Compliance with statutory and voluntary environmental requirements The OEF thus provides companies with a sound basis for decision-making, enabling them to implement targeted and transparent environmental improvement measures.

The ISO (International Organization for Standardization) is currently working on a standard to define credible net-zero strategies for organizations in order to create a standardized framework for the decarbonization of organizations and progress toward achieving net-zero goals on a global scale. ISO 14060 “Net Zero Aligned Organizations” is intended to provide companies with a structured approach for setting, implementing, and reviewing science-based net-zero targets. This will make progress verifiable and ensure that a balance is achieved between emissions and the removal of greenhouse gases from the atmosphere.
While ISO 14060 is still in development, IWA 42 (International Workshop Agreement) already provides preliminary guidance for achieving net-zero emissions.
We are happy to support you in aligning your company with net-zero emissions as part of a certification audit: We evaluate your progress against scientifically based targets and reduction milestones as part of a certification assessment in accordance with ISO IWA 42 (Net Zero Guidelines) to confirm that the company is on track to achieve its net-zero targets.