klimaregnskap

klimaregnskap, or climate accounting, is a systematic approach to quantify and report the greenhouse gas (GHG) emissions and other climate-related impacts associated with an organization, product, service, or project over a defined period. The aim is to provide a transparent basis for planning reductions, monitoring progress, and communicating climate performance to stakeholders.

Typically, klimaregnskap uses boundaries aligned with international frameworks—commonly the GHG Protocol scopes 1 (direct emissions), 2 (indirect emissions from purchased energy), and 3 (other indirect emissions). It may be complemented by life cycle assessment (LCA) methods to capture cradle-to-grave emissions of a product or service. Calculation relies on activity data and emission factors.

Methodological standards frequently referenced include the Greenhouse Gas Protocol, ISO 14064, ISO 14067 for product footprints, and PAS 2050 for product life cycles. Reporting may be integrated into annual sustainability reports, regulatory filings, or municipal climate programs. The process typically includes defining objectives and boundaries, collecting data, calculating emissions, setting targets, and reporting results with some form of assurance.

Applications cover corporate climate strategy, procurement decisions, and public policy. klimaregnskap can support scenario analysis, target setting aligned with climate goals, and alignment with frameworks such as the Task Force on Climate-related Financial Disclosures (TCFD).

Limitations include data gaps, varying boundaries, uncertainty in emission factors, and potential double counting of emissions in complex value chains. Despite these challenges, klimaregnskap is widely used to improve transparency and guide climate action.