Greenhouse gas emission reduction tool - The Sustainability Management Wiki

Authors: Annika Wenst, Lynn Lewandowsky, Antonia Hutters
Edited by:
Last updated: June 23, 2026

Executive summary

The Greenhouse Gas (GHG) Emission Reduction Tool helps organizations identify, prioritize, plan, and monitor measures that reduce greenhouse gas emissions. It responds to growing regulatory and strategic pressure from climate-related requirements by giving companies a structured way to translate sustainability goals into practical action. The tool is especially useful for organizations that know they need to reduce emissions but lack the internal knowledge, resources, or methods to determine where to begin.

The tool is organized around a clear workflow. The Instructions tab explains how to use the tool and emphasizes that accurate company data is essential for meaningful results. The Goal tab captures basic company information, climate targets, and current Scope 1, Scope 2, and Scope 3 emissions. This creates a baseline for identifying the most relevant sources of emissions and comparing future reductions against organizational and legal targets.

The Measures tab provides a structured catalog of potential reduction actions. Measures can be filtered by emission scope, economic sector, category, cost, implementation difficulty, CO₂ savings potential, and implementation period. This enables organizations to focus on measures that are relevant, feasible, and aligned with their priorities. Example cases help users understand possible investment needs, energy savings, emissions savings, cost savings, and financial indicators such as payback period and return on investment.

The Reductions tab turns selected measures into concrete implementation projects. It uses the Plan-Do-Check-Act logic to support feasibility checks, prioritization, assignment of responsibilities, deadlines, monitoring, and revision. Organizations can enter energy savings and emission factors to calculate annual emissions savings, making it possible to track the impact of each action.

The Simulation tab visualizes progress toward the organization’s target pathway and compares actual reductions with an ideal path to net zero. This helps organizations identify gaps, test scenarios, communicate progress internally and externally, and support sustainability reporting.

The tool’s main strengths are its simple structure, practical filtering options, example-based guidance, and support for knowledge transfer. Its limitations include reliance on manual Excel-based data entry and the quality of user-provided data. Future improvements could include greater automation, database integration, reporting-standard alignment, and sector-specific adaptations.

1 Motivation and background

Greenhouse gases (GHG) are a collection of gases that play a key role in causing global warming and climate change.¹ Nowadays, various national and international regulations and agreements require companies to reduce these greenhouse gas emissions to counteract climate change. These include, for example, the Paris Climate Agreement, the European Green Deal or the Directive on Corporate Sustainability Reporting.²^,³ The Paris Climate Agreement has the overarching goal of limiting the rise in temperature to 1.5°C above pre-industrial levels.² The European Green Deal aims to restructure Europe’s economy, energy, transport, and industries to create a more sustainable future.⁴ The Corporate Sustainability Reporting Directive (CSRD) requires companies to report in detail on climate targets, greenhouse gas emissions and sustainability strategies.³ In summary, all these regulations collectively establish legal obligations and reporting requirements, compelling companies to take measurable steps to reduce their greenhouse gas emissions and integrate sustainability into their business strategies.

Nowadays, almost all companies are aware that they need to reduce their greenhouse gas emissions. However, many of these companies do not know how to achieve this goal and lack the skills, knowledge, and appropriate tools.⁵

This is exactly where our tool provides support. The aim is to be able to provide concrete recommendations for action. With our tool, companies can identify where the company currently causes the most emissions, which measures are most urgent, and where these can be implemented most quickly.

2 Existing tools and templates

The tool is not based on specific existing solutions. Comparable tools with a similar focus or objective are generally not publicly available. While there are numerous GHG accounting tools, reduction tools are rare and usually subject to a fee.⁶^,⁷^,⁸^,⁹^,¹⁰ Even when short descriptions were available, only the main objective was usually apparent. Further approaches or methods could not be determined.

Therefore, it cannot be said that the tool was derived from or inspired by existing solutions. Ultimately, the tool is based on specialist knowledge and expertise acquired through professional experience and academic work.

3 New tool

Based on the described limitations of access to existing tools, this tool has been created. It is designed to be as clear and straightforward as possible, so that anyone in a company would have the opportunity to devote themselves to the task of finding reduction measures suitable for their company and planning the implementation process. Each step of the tool is explained in detail below to provide a thorough understanding of the tool.

3.1 Instructions

The Instructions tab is intended to introduce users to the tool and provide them with a concise overview. In addition to the introductory welcome message, it first points out that the tool was designed for companies to systematically identify and plan GHG reduction measures. The tool consists of several measures, each focusing on different aspects of GHG reduction.

The tool includes individual instructions in each tab for completion, to clarify how the tool should be filled out and to explain what is expected of those completing it. This ensures that there is no confusion and that all fields are filled out with the required information.

First, it should be noted that all empty fields must be filled with text or numerical data by the company. The tool also includes various drop-down menus where one of the predefined options must be selected. Furthermore, it is pointed out at the outset that it is advisable to answer as accurately as possible. It is likely that in some cases no concrete data is available, but especially when filling in quantities, costs, and descriptions, concrete data will yield a more accurate result.

In the final step, the tool emphasizes once again that all this information and the fields to be filled in form the basis for the calculation. The total reduction potential and the prioritization of measures depend on the quantity and quality of the data.

Finally, the introduction includes an acknowledgment addressed to the company, which highlights the topic of sustainability.

3.2 Goal

The Goal tab serves as a guideline for the company. First, companies should enter their name and the associated industry. Next, they should enter the location of the company and the number of employees. The first part also asks for annual sales because this is often a benchmark for mandatory government regulations. Finally, the company has the opportunity to fill in their individual climate neutrality target.

The tool has an information box on this sheet to highlight the legal requirements and set a frame of reference for the planned GHG reduction measures. It mentions that the Federal Climate Protection Act obliges all German companies to reduce their emissions. By 2030, emissions should be reduced by up to 65%. In the following periods, up to 88% of company-related emissions should be reduced and by 2040 there should be a reduction of up to 100%. In the latter case, we are then talking about net zero.¹¹

In the next step, the company should fill in the table regarding their current scope emissions. According to the GHG Protocol, Scope 1 includes all direct emissions from sources owned or controlled by the company, such as vehicles or heating systems. Scope 2 refers to indirect emissions from purchased energy, for example electricity, heating, or cooling. Although these emissions occur at the energy provider’s facilities, they are attributed to the company consuming the energy. Scope 3 covers all other indirect emissions across the company’s value chain, both upstream and downstream, but outside the company’s direct control. This includes, for example, supplier emissions as well as emissions from the use or disposal of products.¹²

In this tool, emissions are divided into these scopes because many regulatory frameworks for reporting and reduction are based on them. For instance, companies following the Science Based Targets Initiative (SBTi) must define targets for each Scope.¹⁰ Using this categorization therefore ensures consistency and allows companies to filter by the Scope that contributes most to their emissions. It should also make it easier for companies to handle this information and encourage them to do so in a conscious manner.

This should not only be done in numbers but also visualized in percentage distribution. Ultimately, this data and these targets form the basis and motivation for calculating the reduction potential of the specific measures.

3.3 Measures

The worksheet Measures provides an overview of possible actions to reduce GHG emissions. The first column classifies the measures into the three scopes, the meaning of which is explained in chapter 3.2 Goal.

The second column lists the economic sectors in which companies can classify themselves. This classification can be used to filter sector-specific measures. The first sector comprises all companies in the raw materials industries associated with the natural environment, such as agriculture and mining. The secondary sector includes manufacturing companies. This includes, for example, companies that manufacture goods from the raw materials of the primary sector. The tertiary sector, also known as the service sector, covers a wide range of areas, including banking and legal services, retail, hospitality and waste disposal. This classification allows companies to directly exclude certain measures that are not applicable in a particular sector.¹³

The third column, Category, divides the measures into individual categories such as heating, machinery, electricity, vehicle fleet and maintenance. This structure enables companies to filter specifically for areas where they suspect there is significant potential for improvement, or to exclude areas that are not applicable to them.

Measure briefly describes the respective measure, while Explanation provides a brief explanation. This gives companies a quick overview of the proposed measures.

In the Relevance column, companies can indicate whether this measure is an option for them, whether it is not feasible, or whether it has already been implemented. This selection determines whether the measure appears in the next tab Reductions described in chapter 3.4.

The next three columns indicate the investment amount, the difficulty level of implementation and the potential CO₂ savings with a color scale. They are divided into low, medium and high depending on whether low is good, for example for investment costs or bad for example for CO₂ savings, the corresponding color appears. The columns are already prefilled, but can be customized by companies, as these conditions may vary from company to company. These color scales allow companies to see at a glance which measures make the most sense for them and enables a prioritization, for example based on the potential CO₂ savings.

The column Implementation Period indicates how quickly a measure can be implemented. This is also already filled in but can be changed. This is especially useful if a company has a specific time span in which it has to reduce GHG emissions. For example, if a company wants to reduce greenhouse gases as quickly as possible, it can filter for measures that are implemented in less than a year. If it first wants to implement the measures with the lowest costs, it can filter for this in the first column.

In addition, the last part of the table provides specific examples of some measures that companies can use as a guide. The first example column indicates the size of the company in which the measure was implemented. Company size is a decisive factor in the costs and CO₂ savings of a measure. It is therefore important that companies relate this example measure to their size. The following columns list the investment costs, energy savings, CO₂ savings and cost savings. This provides a precise overview of the resources required to implement such a measure and at the same time shows the contribution the measure can make to achieving CO₂ reduction targets. In addition, key performance indicators such as payback period, net present value, return on investment (ROI) and period of use are provided, which are particularly relevant for the economic evaluation of a measure. The last column provides further information on the individual examples, enabling companies to evaluate the measure for their own projects as well as a link to the respective source for more details. The given examples are intended solely as guidance and support for the implementation of measures within a company. Since the investment costs, potential CO₂ savings, and economic efficiency depend heavily on the respective companies and their circumstances, these values must be adjusted individually for each measure.

Overall, this tab provides a good overview of possible measures. It allows companies to filter suitable measures according to their specific needs. At the same time, the examples can be used as a comparison between industries to see what has already been implemented in some companies.

3.4 Reductions

After providing an overview of all potential measures and their respective costs and CO₂ savings potential in the previous tab, the Reductions tab offers the opportunity to develop a more concrete project plan. A company should select the measures it wants to implement based on its own preferences and filters in the previous tab. Once the desired measures have been selected, they are automatically displayed in the Measures column of this tab. This table enables the company to view all its selected measures at once and plan the implementation process further. Each measure can be viewed as a separate project that must be implemented within the company.

The following columns are structured according to the Plan-Do-Check-Act (PDCA) cycle of ISO 14001.¹⁴ The PDCA cycle provides companies with a structured guideline for improving their environmental performance, fulfilling legal and other obligations, and achieving environmental goals, such as the reduction of GHG emissions. This structure is not only consistent with a sustainability perspective, but it also supports strategic decision-making by linking operational project planning with measurable environmental impacts.¹⁴

The process begins with the planning phase, which is represented by the status column, which contains a drop-down menu where the progress of the measure can be recorded. The first option is the feasibility check so that it is immediately clear whether the respective measure can be implemented in the company at all, as otherwise all subsequent columns become irrelevant. Once the feasibility check has been successfully completed, the priority of the measure can be selected as high, medium, or low. Then the status can be set to planning, which includes finding a responsible person or department that will implement the measure and set a deadline for when the measure should be implemented and revised. The final step of the cycle is represented by the last three columns of the table Energy savings per year, CO₂ factor and Emissions savings per year. These are the key performance indicators for the measure, through which information about its success is provided. The higher the automatically calculated emission savings per year, the greater the success of reducing GHG emissions. To calculate this value, the company must first provide specific data on the energy consumption of the measure. In practice this can be challenging as companies do not always have the necessary information readily available. However, average values can sometimes be determined through consultation with manufacturers or suppliers of the product used. The CO₂ factor can be found online in many databases such as Probas or GEMIS.¹⁵^,¹⁶

For example, if a company has implemented the measure of separating heated and cooled building areas and has installed insulated doors between production halls and office buildings, less warm and cold air will be lost, meaning less energy will be required to heat or cool those areas. The energy consumption before and after the measure was implemented should be obtained from the energy provider’s bill. The difference between these two values gives the total energy saved per year, which can then be multiplied by the CO₂ factor. In this case the CO₂ factor for example could be 0.236 kg CO₂-equivalent, the greenhouse gas effect of average temperature in Germany from Probas.¹⁶ Lastly, the multiplied factor is the total emission savings per year, which is important for the next tab of the tool.

In summary, this tab enables the transition from general measures to concrete implementation. The implementation process can not only be structured and planned, but initial reductions achieved can also be recorded.

3.5 Simulation

The final tab of the tool is called Simulation which summarizes the most important information and offers a visualization of the results. The years up to the set target are specified in one column. Then there is a column showing the business as usual emissions recorded at the start of the company’s entire reduction process. These serve as a starting point for evaluating the reduction measures. Next are the emissions after the reduction measures were implemented, as calculated in the previous tab. It is important to add that some measures may be implemented in the same year. In this case, the reduced emissions need to be added together and then entered there. The ideal path to net zero is shown on the right side of the table. This corresponds to the requirements of the Federal Climate Action Act as explained at the beginning.¹¹ The ideal path serves to simplify the comparison between target and actual values. This allows the company to quickly see how its reduction measures perform, compared to its legal obligation. In addition, it highlights gaps where further emission reductions are needed.

Furthermore, a graph visualizes the table. The graph offers the company the opportunity to forecast the development of its emission reductions throughout the entire reduction implementation process. However, it serves not only for visualization purposes but also supports the decision-making process of measures. It enables scenario analyses that show long-term effects of implementing measures early versus later in the process or test the effects of possible investment-intensive measures. The visualization provides an even clearer comparison between the ideal path and the company’s actual progress. It enables a realistic assessment of whether the target can be achieved or not. Finally, it improves the internal and external communication of sustainable activities. Internally, it helps management teams to track the progress and set and revise interim targets. Externally, it can be used for sustainability reporting to demonstrate transparency and accountability to important stakeholders.

However, it must be emphasized that such simulations are based on assumptions and the availability of data. The simulation is therefore only as accurate as the data itself. Nevertheless, it can be very useful for basic decision-making or for forecasting trends. Companies always have the opportunity to customize the simulation by entering new data. This means that the graph can also be a daily updated image of the GHG emissions that are currently being produced in a company. This allows current and future measures to be monitored and structured easily.

4 Discussion

An overall strength of the tool is the detailed tabs and the clear structure of the provided measures. In particular, the Measures tab allows companies to set highly specific filters regarding the many different categories, enabling them to find the most suitable measures. For instance, by filtering by sector and price, a company can identify the most cost-effective measure immediately.

Another strength of the tool is the accompanying examples and their concrete effects. The industry classification and corresponding data provide a framework for companies to use for orientation. Even if the company operates in a different industry, it can draw parallels to reality and draw conclusions about its own business based on the example provided. Finally, visualizing the data in a graph also offers an advantage, as companies can see the development at a glance. The graph simplifies the complex data behind it and makes it easier for external parties to see the development.

One weakness is the lack of concrete values. Every company is unique, which makes it difficult to provide specific reduction or cost data. For example, a construction company will incur different costs when replacing light bulbs than a service company. To address this issue, the tool provides a color scale. The traffic light color scale not only makes it easier to choose suitable measures visually, but also enables the transferability of the information. Concrete case studies have been added in order to obtain a more specific assessment. This supports the informative value of the color scale.

Another weakness of the tool lies in its heavy dependence on the quality of the data entered. Inaccurate, incomplete, or incorrect information provided by companies can significantly distort the results. This then leads to a distorted assessment of the measures, and the progress reflects reality to a limited extent. Although the tool contains tips and recommendations that remind users to use data that is as detailed as possible, this risk remains. Responsibility for the validity and accuracy of the data therefore lies solely with the companies and the data they enter.

A key limitation of the tool stems from its Excel basis and the associated manual data entry. This form of application is often unsuitable for larger companies, as they generally require more complex software solutions with interfaces to internal databases in order to ensure efficient and automated processing. Manual entry would likely be too time-consuming due to the diverse and enormous amount of data. At the same time, however, the Excel-based nature of the tool can also be seen as an advantage for small companies. These companies may have a smaller amount of data to enter, and the tool therefore offers a practical solution.

One of the tool’s key added values lies in its knowledge transfer. Companies not only receive a tool for reducing emissions but also learn about the legal framework at the same time. The structured presentation of measures creates an understanding of the key areas of action. The tool is also considered to be of added value, however, as it attempts to provide companies with the knowledge and expertise they need to reduce their GHG emissions. The process can also be seen as a learning process in itself, and previous uncertainties can potentially be eliminated. At the same time, structures are being established within the company that form a basis for future-oriented decisions. Another added value lies in the support it provides for communication. The results of the tool can be used both internally and externally in a variety of contexts.

5 Conclusion and outlook

In summary, the GHG reduction tool is extremely useful for companies as it can be quite overwhelming to determine how to start reducing emissions. This tool provides companies with a structured framework for tackling the challenge of reducing emissions in a systematic and transparent manner. By combining qualitative and quantitative assessment, it supports decision-making processes that combine environmental responsibility with economic considerations. It fills an important gap, especially for small and medium-sized enterprises, as there are few freely available and user-friendly tools that guide companies through this process. In this sense, the tool creates tangible added value and can serve as a starting point for building internal knowledge and establishing long-term sustainability strategies.

Looking ahead, further development of the tool should focus on increasing automation and integration. A digital version, for example as a web-based application, would not only improve user-friendliness but also increase scalability and data security. Integration of emission factor databases and established reporting standards such as CSRD, Global Reporting Initiative (GRI) or SBTi could further improve accuracy and comparability between companies. This would reduce the need for manual data entry and increase automation and efficiency.

In addition, industry-specific adaptations could increase the relevance of the tool. These improvements would make the tool an even more powerful instrument for strategic decision-making and sustainability reporting.

References

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1
Eurostat. Greenhouse gas (GHG). https://ec.europa.eu/eurostat/statistics-explained/index.php?title=Glossary:Greenhouse_gas_(GHG) (2023). ↩︎
2
United Nations Framework Convention on Climate Change. The Paris Agreement. https://unfccc.int/sites/default/files/resource/parisagreement_publication.pdf (2016). ↩︎
3
Europäische Union. Richtlinie (EU) 2022/2464 Des Europäischen Parlaments Und Des Rates Vom 14. Dezember 2022 Zur Änderung Der Verordnung (EU) Nr. 537/2014 Und Der Richtlinien 2004/109/EG, 2006/43/EG Und 2013/34/EU Hinsichtlich Der Nachhaltigkeitsberichterstattung von Unternehmen. Off. J. Eur. Union L vol. 322 15–80 (2022). ↩︎
2
United Nations Framework Convention on Climate Change. The Paris Agreement. https://unfccc.int/sites/default/files/resource/parisagreement_publication.pdf (2016). ↩︎
4
Europäische Kommission. Mittelung Der Kommission an Das Europäische Parlament, Den Europäischen Rat, Den Rat, Den Eurpäischen Wirtschafts- Und Sozialausschuss Und Den Ausschuss Der Regionen. https://commission.europa.eu/system/files/2019-12/european-green-deal-communication_de.pdf (2019). ↩︎
3
Europäische Union. Richtlinie (EU) 2022/2464 Des Europäischen Parlaments Und Des Rates Vom 14. Dezember 2022 Zur Änderung Der Verordnung (EU) Nr. 537/2014 Und Der Richtlinien 2004/109/EG, 2006/43/EG Und 2013/34/EU Hinsichtlich Der Nachhaltigkeitsberichterstattung von Unternehmen. Off. J. Eur. Union L vol. 322 15–80 (2022). ↩︎
5
SME Climate Hub. New data reveals two-thirds of surveyed small businesses concerned over navigating climate action. https://smeclimatehub.org/da/new-survey-reveals-small-business-barriers-climate-action/ (2022). ↩︎
6
Persefoni. Persefoni — Plattform für Klimamanagement und CO₂-Bilanzierung. https://www.persefoni.com/de (n.d.). ↩︎
7
Plan A. CO₂-Bilanzierung Software von Plan A. https://plana.earth/de (n.d.). ↩︎
8
Greenly. How Greenly works? – Greenly. https://greenly.earth/en-us/how-it-works (n.d.). ↩︎
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Planted. Planted I The 5 best carbon accounting softwares 2025. https://en.planted.green/nachhaltigkeit-wissen/die-5-besten-softwarelosungen-fur-carbon-accounting-fur-2024 (2024). ↩︎
10
ClimatePartner. Emissionen reduzieren: Datenbasiert und von Expertise begleitet. https://www.climatepartner.com/de/loesungen/reduktion (n.d.). ↩︎
11
Federal Office of Justice. Federal Climate Action Act of 12 December 2019 (Federal Law Gazette I, p. 2513), as Last Amended by Article 1 of the Act of 15 July 2024 (Federal Law Gazette I No. 235). 2513 (2019). ↩︎
12
The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard. (World Resources Institute, Geneva, Switzerland : Washington, DC, 2004). ↩︎
10
ClimatePartner. Emissionen reduzieren: Datenbasiert und von Expertise begleitet. https://www.climatepartner.com/de/loesungen/reduktion (n.d.). ↩︎
13
Schafran, A., McDonald, C., Lopez Morales, E., Akyelken, N. & Acuto, M. Replacing the services sector and three-sector theory: urbanization and control as economic sectors. Reg. Stud. 52, 1708–1719 (2018). ↩︎
14
Umwelt Bundesamt. ISO 14001 – Umweltmanagementsystemnorm. https://www.umweltbundesamt.de/themen/wirtschaft-konsum/wirtschaft-umwelt/umwelt-energiemanagement/iso-14001-umweltmanagementsystemnorm (2013). ↩︎
14
Umwelt Bundesamt. ISO 14001 – Umweltmanagementsystemnorm. https://www.umweltbundesamt.de/themen/wirtschaft-konsum/wirtschaft-umwelt/umwelt-energiemanagement/iso-14001-umweltmanagementsystemnorm (2013). ↩︎
15
GEMIS. GEMIS: Globales Emissions-Modell integrierter Systeme. https://iinas.org/arbeit/gemis/ (n.d.). ↩︎
16
Umweltbundesamt. Probas. https://www.probas.umweltbundesamt.de/ (n.d.). ↩︎
16
Umweltbundesamt. Probas. https://www.probas.umweltbundesamt.de/ (n.d.). ↩︎
11
Federal Office of Justice. Federal Climate Action Act of 12 December 2019 (Federal Law Gazette I, p. 2513), as Last Amended by Article 1 of the Act of 15 July 2024 (Federal Law Gazette I No. 235). 2513 (2019). ↩︎