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Carbon Accounting: Overview and data sharing

Free Scope 1, 2, and 3 upstream carbon accounting: methodology, data sources, reliability, and privacy.

Updated over a month ago

What is the Carbon Accounting module?

You have been invited by one or more customers to complete the supplier+s self-assessment. As a registered user, you also get free access to the Carbon Accounting module to calculate your Scope 1, Scope 2, and Scope 3 upstream emissions.

Watch the video tutorial and follow the step-by-step guide in our Carbon Accounting guide for supplier+s.


Calculation method and data sources

Carbon accounting combines activity data from your organization with emission factors. Emission factors are typically based on external datasets (industry statistics) and can also be refined using supplier-provided inputs.

supplier+s uses the following sources for emission factors:

  • Emission factors for fuels (Scope 1) and district heat (part of scope 2) are based on UK Government, Department for Energy Security and Net Zero, "Greenhouse gas reporting: conversion factors".

  • Emission factors for electricity (part of Scope 2) are taken from the energy think tank Ember.

  • Scope 3 upstream emission factors are sourced from item+s, a proprietary database developed by ctrl+s GmbH, operator of the supplier+s platform.

  • By inviting your suppliers to join the supplier+s platform, you can collect primary supplier data that is used to refine (or calculate) the emission factors used for your organization's carbon accounting.

The combination of activity data and emission factors follows two methodologies described and accepted by the GHG Protocol:

  • For energy and energy carriers (Scope 1 and 2), we use your input of physical activities (given in units like kWh or liters) and combine it with the corresponding emission factors. This method is referred to as the activity-based approach.

  • For Scope 3 upstream, we use your input of monetary activities (given in USD) instead. This methodology is referred to as the spend-based approach.

Unsure what Scope 1, 2 and 3 are? Check out our guide.


How reliable are the results?

The carbon accounting provided by supplier+s is based on methods, procedures, and external datasets that align with common reporting standards such as the GHG Protocol, and are accepted by initiatives such as CDP and SBTi (Science Based Target Initiative).

To keep the tool straightforward and usable without additional consulting support, supplier+s applies some simplifications for calculating Scope 3 upstream emissions.

Results also depend on the accuracy of the data you provide. For this reason, supplier+s cannot guarantee a complete and correct application of the tool.


How can I include primary data from my suppliers?

supplier+s allows you to invite your suppliers to join you on your decarbonization journey. This helps you collect primary data directly from suppliers, improve the precision of your carbon accounting, and track emission reductions over time.

A time-limited trial to invite your own suppliers is available to registered companies that have accepted at least one invitation from a client with a paid supplier+s license. See the Supply Chain Mangement section for details.

After the trial, inviting and managing suppliers requires a paid license. Pricing depends on the number of suppliers you wish to invite. Contact [email protected] for details.


Will my Carbon Accounting data be shared with the customer(s) that invited me?

We value your privacy and keep the input of sensitive data to an absolute minimum. Unlike the self-assessment data, the data you enter on energy consumption and your procurement details will always remain private and will never be shared with any of your customers.

If you choose to share results, use the “Copy results to self-assessment” function on the results page. Aggregated results are then transferred to the Organization Overview in the self-assessment: Scope 1, Scope 2, Scope 3 upstream emissions, and revenue.

Please note: If you have already filled in these fields in the Organization Overview of the self-assessment, copying the results will replace your entries with the aggregated Carbon Accounting values.

​The Carbon Accounting Module can also be used as a starting point for Supply Chain Management, where you invite suppliers to participate in supplier+s to gain more insight into their carbon performance. If you choose to do so, this may impact the data we process and share with your customers. See the Supply Chain Management section for details.

How is my sensitive data protected?

Any sharing of data with customers requires your explicit consent. For more information, refer to Data security and our Privacy Policy.


I cannot access Carbon Accounting. How do I unlock it?

The Carbon Accounting module becomes available after there has been at least one submission in your account. During the initial guided mode, the menu bar shows Carbon Accounting as locked.

If you do not know how to answer the Organization Overview questions yet, follow these steps:

  1. Complete the self-assessment, including Carbon Reduction Efforts, as thoroughly as you can.

  2. In the Organization Overview (Carbon Footprint section), toggle off “We know our carbon footprint”.

  3. Click Submit. Your first submission unlocks additional features in supplier+s, including Carbon Accounting and Supply Chain Management.

  4. Open Carbon Accounting and calculate your footprint.

  5. Use Copy results to self-assessment to transfer aggregated results to the Organization Overview.

  6. Click Submit again to share the updated information with your customer.


If you still have questions, contact [email protected].

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