Carbon Footprint: Methodology and Climate Challenges for QHSE

The carbon footprint (or carbon balance) measures the greenhouse gas emissions of an organization. It has become an essential tool for QHSE environmental management and CSR.

Definition

The carbon footprint (or carbon balance) refers to the quantitative measurement of greenhouse gas (GHG) emissions generated by the activities of an organization, a product, or a territory. Expressed in CO2 equivalent (tCO2e), it has become a central tool for environmental management and corporate CSR strategy.

Unlike a simple environmental declaration, the carbon footprint is based on a rigorous methodology that distinguishes direct emissions from indirect emissions related to the upstream and downstream of the activity.

Methodology: The GHG Protocol Scopes

The GHG Protocol (Greenhouse Gas Protocol), jointly developed by the WRI (World Resources Institute) and the WBCSD (World Business Council for Sustainable Development), structures the carbon footprint into three scopes:

Scope 1 — Direct Emissions

Emissions from sources owned or controlled by the company: stationary combustion (boilers, furnaces), mobile combustion (vehicle fleet), fugitive emissions (refrigerants, fluids), industrial processes.

Scope 2 — Energy Indirect Emissions

Emissions related to the generation of purchased and consumed electricity, steam, heat, and cold.

Scope 3 — Other Indirect Emissions

All other significant indirect emissions: procurement of goods and services, upstream/downstream transportation, business travel, use of sold products, end-of-life, capital assets.

Scope 3 often represents a very significant portion of the total footprint of service companies (typically the majority of emissions, but this percentage varies by sector and organization — it is not a universal figure).

Standards and Frameworks

The carbon footprint is based on international standards:

ISO 14064-1:2018: Quantification and reporting of GHGs at the organizational level
ISO 14064-2:2019: Projects for GHG emission reductions or removal enhancements
ISO 14067:2018: Carbon footprint of products
GHG Protocol Corporate Standard: The reference methodological framework

At the European level, the CSRD (Corporate Sustainability Reporting Directive, Directive (EU) 2022/2464 of 14 December 2022) and the ESRS (European Sustainability Reporting Standards) now mandate structured carbon reporting for large European companies.

Link with ISO 14001

ISO 14001:2015 (Environmental Management System) requires the identification of significant environmental aspects and impacts, including GHG emissions. The carbon footprint feeds into management review, environmental objectives, and continuous improvement.

Tools and Application

The ADEME (France, Agency for Ecological Transition) offers the Bilan Carbone® method and the free Base Empreinte tool. In Morocco, the climate commitment is part of the National Sustainable Development Strategy and the goal of carbon neutrality by 2050 (to be verified in official Moroccan texts and the country's Nationally Determined Contribution — NDC).

The IICP HSE Academy offers training in carbon footprint accounting (GHG Protocol, ISO 14064).

Sources et références

Code du travail marocain (Loi n° 65-99), Titre IV — articles 281 et suivants (principes généraux de prévention applicables au bilan carbone et au management environnemental) ILO NATLEX : https://natlex.ilo.org/dyn/natlex2/r/natlex/fe/details?p3_isn=67319
ISO 14064-1:2018 — Greenhouse gases — Part 1 (quantification et reporting des GES organisationnels) https://www.iso.org/standard/71286.html
GHG Protocol — Corporate Standard (WRI + WBCSD) https://ghgprotocol.org