The carbon footprint (CF) is the total quantity of greenhouse gas emissions (GGE) caused directly or indirectly by the activities of an organisation or that accumulated through the phases of the life cycle of the products it manufactures or uses in its operations. The main greenhouse gases are defined in the Kyoto Protocol: carbon dioxide (CO₂), methane (CH₄), nitrogen oxide (N₂O), hydrofluorocarbons (HFC), perfluorocarbons (PFCs), sulphur hexafluorides (SF₆) and nitrogen trifluoride (NF₃).

The calculation of the carbon footprint of business activities helps to identify high-emission areas that can be eliminated, mitigated or improved. Basically. the calculation of a carbon footprint is an indicator of sustainable development.

The calculation should be made by taking into account both direct emissions (those generated by the organisation itself through its activities) and indirect emissions (those generated by stakeholders in their relationship with the organisation). The GHG Protocol defines and classifies the direct and indirect emissions of an organisation as follows:

• Scope 1: All the direct greenhouse gas emissions generated by an organisation’s activity.
• Scope 2: Indirect emissions from the consumption of electricity, heat or steam acquired from suppliers.
• Scope 3: Other indirect emissions from organisations that do not belong to the organisation but have an impact on its activities as suppliers.

At present, the entire ACCIONA Group measures its carbon footprint within Scope 1 and Scope 2. However, as happens in other organisations, the real challenge lies in calculating Scope 3, which can reach 20% of total emissions generated. In other words, stakeholders should notify ACCIONA of the generation of indirect greenhouse gases that have an impact on their business relationship.

We are seeking solutions that allow us to monitor and calculate emissions from ACCIONA’s business activities and those of its stakeholders. The latter should provide granular visibility of the emissions associated with each process, in order to detect areas where actions related to decarbonization can be proposed. That these solutions allow the quantitative impact of incorporating decarbonization solutions into the value chain of the company analysed is a factor that is taken into account. Bearing in mind that ACCIONA generates 100% renewable energy, the inclusion of the calculation of emissions avoided through sustainable generation should be included or considered. These solutions may be at different stages of development, but they should be in the minimum viable product (MVP) phase at least.