Why is it important to report emissions: Measuring and reporting emissions helps companies identify the main sources of emissions (energy, fuel, material consumption or travel) and look for savings. According to PwC, tracking the carbon footprint brings a competitive advantage, fulfilling customer/supplier requirements, growing investor interest and cost reduction.

1. Businesses (including small and medium-sized enterprises)

Moreover, Slovak companies are increasingly subject to EU requirements (e.g. the CSRD Directive from 2024) for mandatory sustainability reporting, including emissions data. Responsible reporting also helps strengthen corporate reputation and prepare for legislative changes (e.g. emissions targets or allowance trading).

Emission types: Emissions are divided into three "Scope" categories according to the GHG Protocol - Scope 1 (direct emissions from own sources, e.g. combustion of fuels in companies), Scope 2 (indirect emissions from purchased energy, mainly electricity, heat, cooling) and Scope 3 (all other indirect emissions in the supply chain, transport, waste, etc.). According to the GHG Protocol standard, reporting should include all relevant scopes, with the largest emissions often in Scope 1 and 2.

Steps to get started:

1. Set emission limits and sources: Determine organizational and operational boundaries (which plants, vehicles, buildings belong to the company) and identify Scope 1, 2, 3 accordingly. Map sources – for example, combustion of fuels in own boiler rooms or vehicles (Scope 1), purchase of electricity or heat (Scope 2), and supplies of materials, business trips, waste or transport of goods (Scope 3). When transitioning to a low-carbon business, it is key to “establish a baseline of emissions, set mitigation targets and monitor their implementation”.
2. What to measure and track: Collect data on fuel consumption (petrol, diesel, gas), electricity, heat, company vehicle mileage, refrigeration emissions (F-gases) and waste. The most important thing is to identify the activities with the highest energy consumption – these are often the ones that allow the greatest savings. Also measure other sources (e.g. airports, telephone data centres) if they are significant. According to PwC, measuring the carbon footprint “is an indirect indicator of the consumption of energy, products and services” by a company and a detailed analysis should include all activities that generate emissions.
3. Tools and calculators: Use proven free tools for calculating CO₂. For example EPA Simplified GHG Calculator from the US EPA is free and suitable for small to medium-sized companies. There are also online calculators (e.g. Slovak Delphia carbon footprint calculator) or the GHG Protocol Excel templates. PwC and other organizations provide methodologies, but for a quick estimate you can also start with simple tools (https://iep.sk/Kalkulacka) that calculate emissions based on input fuel and energy data. The GHG Protocol also offers a set of tools (emission factors, calculation tables) for different sectors.
4. Registration system: Implement an internal data collection system – e.g. Excel templates or specialized software. It is important to regularly summarize consumption (energy invoices, refueling, transport tickets, material expenses). Quality data ("emission factors") and their continuous updating are the basis for a reliable report. Use public databases of emission factors (e.g. national or IPCC factors) to convert consumed units into CO₂ equivalents.
5. Interpretation of results: Once you have calculated your annual carbon footprint, analyse which activities are the biggest contributors to emissions. Compare the result with previous years or sector benchmarks. PwC points out that by tracking energy consumption, you can identify “which part of your operations consumes the most energy and where to look for cost reductions”. Evaluate the impact of specific measures (e.g. increasing efficiency, switching to renewable energy) and set realistic emission reduction targets.
6. Communication of results: Present the results of the report to the company's management, investment and business partners. According to PwC, customers and suppliers often require information on the carbon footprint, and investors (e.g. through the CDP initiative) appreciate transparent reports. For large companies, it is appropriate to publish the results in the form of a sustainability report or ESG report (either separately or according to the CSRD) so that they are easily accessible to the public and regulatory authorities. Smaller companies can communicate the results, for example, in an annual report or on a website to improve their image.

Examples and tools: Recommended tools are e.g. EPA Simplified GHG Calculator (US gov.), Slovak IEP Carbon Footprint Calculator (the ministry's easy-to-use online application), or companies like Delphia offer free online calculators. More examples of approaches can also be found in GHG Protocol Resources and in the PwC report “Calculating the Carbon Footprint”.

2. Public sector (cities, schools, public institutions)

Why is it important to report emissions: Cities and public institutions are key players in climate policy – they own infrastructure, buildings and services that are large consumers of energy. Their activities (heating buildings, public transport, lighting, waste and water management) directly affect the total CO₂ emissions in the region. The SIEA documents remind us that “Regions, cities and municipalities are important links in the creation of climate policies,” because they can quickly implement mitigation measures and adapt to climate change. By accurately measuring emissions, local governments can better set spatial plans and projects – e.g., school insulation, modernisation of public buildings or development of public transport. In addition to the climate benefits, this opens up access to financing for cities – SIEA points out that the methodologies for cities (Global Protocol for Cities – GPC) help improve access to domestic and foreign climate financeMany EU grant programs (e.g. the Covenant of Mayors) require baseline emissions inventories, and it is therefore advantageous to have them ready.

Emission types: Here too, the division into Scope 1, 2, 3 applies. Cities usually record mainly Scope 1 (fuels in urban transport, heating in their own buildings) and Scope 2 (purchased electricity and heat for public buildings). Scope 3 includes emissions associated with activities outside the direct administration of the city - for example, emissions from city vehicles rented by institutions, from waste produced by residents or long-distance transport through the city. For simplified purposes, municipalities can also measure directly waste and water – both have their impact on greenhouse gases (waste separation reduces methane potential in landfills).

Steps to get started:

1. Collection of consumption data: Find out the energy and fuel consumption of all public buildings and services (schools, offices, cultural facilities). Also include public transport and vehicle fleet (buses, municipal vehicles), public lighting, the amount of waste produced and water consumption. According to the GPC, the city should “create a baseline of emissions” in the reference year. Statistics on energy supplies, data from waste and water management records and public transport contracts can be used as a starting point.
2. Use of methodologies and tools: Cities can use methodologies such as the Global Protocol for Community-Scale Greenhouse Gas Emissions (GPC) or the Covenant of Mayors guidelines, which offer measurement procedures for municipalities. Although specialized software is often not free, you can also do a lot with freely available spreadsheets (e.g. predefined Excel tools based on the GHG protocol). Tools designed for businesses (e.g. EPA calculators) can also be used for quick estimates – but be careful to adjust their inputs to suit the city’s conditions. Some citizen platforms or local initiatives (e.g. smart city support tools) may offer helpful calculators for free.
3. Registration system: Create a supposed database (spreadsheets or GIS system) where you will regularly record building consumption, vehicle traffic, waste weight, etc. The advantage of the public sector is that much of the data is already collected by the operators (energy bills, gas and electricity invoices, waste reports). Ensure that the data is consistent and verifiable. As SIEA recommends, “ensure consistent and transparent measurement and reporting of emissions” at the level of cities and regions.
4. Interpretation of results: After adding up emissions, track which sectors dominate (e.g. buildings vs. transport). Analyze trends – if energy consumption is decreasing, which measures are working. Compare the results with emissions from similar cities or the national average. Another important step, according to GPC, is to set targets – for example, a percentage reduction in emissions by a certain year – and track their achievement over time.
5. Communication of results: Cities can publish the results in strategic documents – e.g. in a climate strategy or a sustainability action plan. Also communicate them to citizens (e.g. on the city website or through the press) to promote environmental awareness. If the city is part of European initiatives (Covenant of Mayors), they will have to report these inventories regularly to EU authorities. The results should also go to higher authorities (regional or national administration), which allocate funds or award grants for climate projects on their basis.

Examples and tools: There are professional publications for cities (e.g. "Carbon Footprint as an Indicator of Sustainable Urban Development" by SIEA). There are also freely accessible instructional materials from global initiatives (e.g. GPC Manual for download). A climate calculator application for households can also be of practical help (https://iep.sk/Kalkulacka), which demonstrates the impacts of personal consumption on emissions (however, the IEP institution itself primarily targets individuals). Supporting tools also find their representatives in the EU: e.g. Citizen CCC to foster smart city projects. It is important for cities to use uniform methodologies that are part of the European framework (Covenant of Mayors/GPC). As a good practice, it can be mentioned that thousands of cities have developed their emissions using GPC and send them to the Covenant of Mayors civic network.

3. Individuals (households)

Why is it important to measure emissions: Each of us contributes to CO₂ emissions through our daily activities (electricity generation in the home, heating, personal transport, food, consumption and waste). The Slovak Ministry of the Environment therefore offers Individual carbon footprint calculator (developed by IEP), which quickly calculates an annual footprint based on transport, housing and consumption data. This helps individuals understand “that global CO₂ pollution is made up of kilograms and grams that each of us puts on the planet.” Younger people in particular can use this feedback to make lifestyle changes (e.g., reduce cars, heating, or meat consumption).

Types of personal emissions: Three areas are commonly tracked in personal (household) carbon footprint models: household energy (heat generation, electricity for appliances), transport (gasoline, diesel, air and car travel) a waste (transformative emissions from waste production). Be aware that, for example, home heating (gas or electricity) is your Scope 1, electricity is Scope 2, and emissions from food or purchased goods are your Scope 3. To illustrate the categories, the EPA points out: "Daily activities – using electricity, driving, disposing of waste – cause greenhouse gas emissions. The calculator estimates your footprint in the areas of: domestic energy, transport and waste".

Steps to get started:

1. Collection of personal data: Find out your annual energy consumption (gas, electricity, or heating oil bills), car mileage (or public transport ticket), and how many household members travel by plane. Also include food habits (meat, dairy products have a higher emission factor) and waste (monthly waste volume). The more detailed the data, the more accurate the calculation.
2. Using calculators: Use online carbon calculators designed for households. For example Carbon Footprint Calculator from the US EPA (also available in Slovak) allows you to calculate the footprint of domestic energy, personal transport and waste. The Ministry of Environment refers to the Slovak Carbon footprint calculator (IEP), where you enter data about cars, housing, consumption and it will show you the total footprint. Similar tools are also offered by WWF or Carbon Footprint Ltd. (e.g. https://calculator.carbonfootprint.comsk), where you enter various fuels and energy sources and the calculator calculates the result. All of these are free and their basic use is sufficient.
3. Registration system: For personal records, simple tools can be used – a notebook or a spreadsheet. Some mobile apps and websites allow you to record daily activities (e.g. driving, flying, grocery shopping) and track your carbon footprint over time. When entering data, follow the instructions of the calculator (per year, not per month). For example, the IEP takes into account not only the energy consumption in the house, but also the number of appliances, which improves accuracy.
4. Interpretation of results: The result of the calculation is usually a number in tons of CO₂-equivalent per year. Compare it with the average (a Slovak household has ~5–7 tCO₂/year per person) or with your previous year. Observe which factor makes up the largest part - for example, car travel may be the largest source. The EPA advises using personal data rather than standard values to make the result more accurate. For example, if the largest item is transportation, consider changing behavior (e.g. fewer cars, more public transport, cycling). The Ministry of Environment points out that the calculator shows how transfer from car to bus or train whether reducing meat consumption significantly reduces the personal footprint.
5. Communication and sharing: You can share the results of your personal carbon footprint with family or friends to support changes together (e.g. a family commitment to cook less meat, save energy). If you are interested, let them know in the community or via social media - the more people understand that their daily actions have an impact, the greater the pressure for broader social changes. At the public level, municipalities or schools can organize competitions for the lowest household carbon footprint and thus support awareness. According to Minister Budaj, "protecting the Earth is no longer an abstract threat and we see that it is also our personal choice."

Examples and tools: The verified household calculator in the Slovak environment is considered IEP Calculator (Ministry of Environment). It is internationally recognized EPA Household Carbon Footprint Calculator (EPA USA). Web calculators on sites like WWF footprint calculator, CarbonFootprint.com whether greenery-app.comAfter calculating the result, it is also recommended to use applications for reducing your footprint (e.g. the Spotrebitel.eu calculator) and search for tips on saving energy and more sustainable habits. Spring