The climate emergency is no longer up for debate. And businesses, large and small, are being called upon to take action. For many, the first concrete step is to implement carbon accounting: that is, the rigorous quantification of their greenhouse gas (GHG) emissions.
More and more Belgian micro-enterprises and SMEs are getting involved. Not because they have to (not yet, anyway), but because they see a real benefit in doing so. We explain why and how in simple terms.
Is it mandatory for Belgian companies to carry out a carbon assessment?
It is not yet mandatory for all companies in Belgium to calculate their carbon footprint. But things are changing fast:
- Companies that consume a lot of energy or are subject to the European ETS system are already required to report their emissions.
- The European CSRD directive is gradually requiring large companies to publish their climate reporting… and they will hold their suppliers accountable.
- Public procurement, subsidies, and labels increasingly include criteria related to environmental issues.
In short: measuring your carbon footprint is not (yet) mandatory for everyone, but it is already a strong market expectation.
The benefits of calculating your carbon footprint for an SME
A carbon accounting approach is a strategic lever, a marker of credibility, and a strong signal sent to your customers and your teams.
Understanding your emissions and environmental impact
Calculating your greenhouse gas balance sheet allows you to identify your organization’s main sources of emissions (transportation, purchasing, digital, etc.). This gives you a clear picture of your environmental footprint and your impact.
Reduce your costs and optimize your resources
Lower emissions often mean less waste. Calculating your emissions highlights concrete areas for optimization: unnecessary travel, overconsumption of energy, distant suppliers. This allows you to improve your economic performance while reducing your climate impact.
Define an effective action plan
Carbon accounting is not just a diagnosis. It serves as the basis for a realistic action plan, with clear priorities for reducing your greenhouse gas emissions where the impact is greatest.
Strengthen your credibility
Customers, partners, and clients want reliable information. Being able to present a rigorous quantification (even partial) of your carbon data is proof of your seriousness and commitment.
Mobilize your teams
A carbon accounting project can become a unifying tool. Your employees will better understand the impact of their work and get involved in concrete initiatives, which will strengthen internal cohesion and buy-in.
How to carry out a carbon assessment step by step
You don’t need to spend a fortune on a carbon footprint tool. What matters is having a clear method, consistent data, and sincere objectives.
Here are the key steps:
Define the scope
The first step is to define the scope of your carbon footprint assessment. This involves specifying who is involved (the entire company, a site, a specific activity) and which emissions will be taken into account.
These emissions are grouped into three categories called scopes:
- Scope 1: direct emissions produced by your own facilities or equipment (e.g., fuels, gas).
- Scope 2: indirect emissions related to purchased energy, such as electricity or heat.
- Scope 3: all other indirect emissions, including purchases, transportation, travel, digital technology, and waste.
In most Belgian organizations, scope 3 accounts for more than 70% of total emissions. Ignoring it would therefore mean missing the point.
Collecting data
Once the scope has been defined, the information needed to calculate the carbon footprint must be gathered. This information comes from a variety of sources: energy bills, kilometers traveled, purchase amounts, and information related to travel and meals served.
The quality of activity data has a direct impact on the reliability of the result. However, it is better to have an imperfect initial diagnosis than to have no insight into your emissions at all. The important thing is to get started and then gradually refine the data collection over time.
Applying emission factors
Once the information has been collected, it is converted into tons of CO₂ equivalent. To do this, emission factors are used, i.e., coefficients that reflect the climate impact of a given activity.
These factors come from recognized reference databases, such as ADEME’s Base Empreinte®, to ensure the reliability and comparability of the results.
Analyzing the results
The result of a carbon footprint calculation is not a judgment or a label.
It is a map of your emissions that highlights the areas with the highest emissions and the priorities for action. This analysis is the starting point for a credible climate strategy tailored to the reality of your organization.
Implement an action plan
Once the results are known, it is time to take action. This may include reducing travel, making more responsible purchases, improving energy efficiency, or developing new partnerships.
The choice of actions depends on your business, your resources, and your objectives. What matters is to define measurable actions, set a realistic timeline, and establish long-term monitoring.
In short, carbon accounting works like financial accounting: it is not an end in itself, but an essential management tool to guide your decisions and make progress over time.
Update and communicate responsibly
Regularly updating your carbon accounting is essential to make it a truly effective management tool. The frequency depends on your maturity: approximately every three years for a small start-up, and every year or even every month for a more advanced organization.
Updating your carbon footprint allows you to:
- Track the evolution of your emissions over time
- Evaluate the effectiveness of your action plan
- Identify new areas for improvement
- Anchor the approach over time by integrating it into your management cycles or strategy.
Your carbon accounting can then be used to your advantage in your calls for tenders, certification processes, or impact reports. But to remain credible and avoid greenwashing, a few principles must be respected:
- Accuracy: avoid vague phrases such as “carbon neutral.” Instead, use concrete data such as: “Our GHG emissions decreased by 23% between 2021 and 2024, mainly due to a reduction in business travel.”
- Transparency: specify the scope covered, the scopes taken into account, the assumptions used, and any known limitations.
- Continuity: communicate regularly about your progress and updates. Effective climate communication is not a one-off event, but an ongoing process over time.
Conclusion
Carbon accounting is not a formality. It is an act of responsibility, consistency, and foresight.
This isn’t just for large companies. It’s within reach for everyone, as long as you adopt a method that’s suited to your size. You’re not too small to take action. You’re just the right size to get started, learn, and progress year after year.
Whether you’re just starting out or already committed, BetterBusiness supports you in setting up carbon accounting tailored to your challenges, resources, and reality on the ground.
