To determine a company's carbon footprint, you have to measure how much they are emitting. There are three different levels of emissions:
Scope 1: What fossil fuels are burnt in the course of doing business, including LPG gas to warm offices, run forklifts and pool cars.
Scope 2: What emissions are caused by the electricity you use.
Scope 3: Emissions created by suppliers, eg paper, transport, freight and flights. This is still a bit contentious. Some company's don't consider any Scope 3 emissions as they believe them to be the supplier's scope 1 emissions responsibility. We feel it's definitely part of a shared responsibility.
So now you've determined your carbon footprint.
It's best practice to reduce as much of your emissions as possible... It's impossible to reduce everything at the moment, that's why businesses "offset" emissions they can't avoid. Offsets are investments in renewable (clean) energy or technology to remove carbon from the the atmosphere (yes trees are the best 'technology' we have so far).
The dotted black line is the standard boundary of what companies usually offset to in-order to claim carbon neutrality.

This is where The Body Shop Australia's emissions come from. (Note: we only started "carbon accounting" in 2007.)
We're not perfect but we're trying to be transparent about our carbon management journey so others might pick up on a few things that might help them.
Scope 3 emissions we're currently recording include:rental cars, reimburse private car mileage, air travel (domestic), air travel (international), A4 & A3 office paper and bathroom paper towels.
The Body Shop acknowledges a need to measure more Scope 3 emissions, including; freight transport, staff commuting, taxis, couriers and waste disposal. We continue to work with our suppliers to calculate these scope 3 emissions and commit to adding them to our carbon accounts as soon as they are discovered.
The good news is that based on 2007 levels (our base year), we have already reduced our emissions by 12%!Here's a good summary of all our emissions and offsets
so far. Click on the graphs to get a better look at it.So in 2009/10 we switched from GreenPower offsets to Gold Standard and Voluntary Carbon Standard (VCS) offsets.
Gold Standard offsets are world's best practice and sometimes have an additional social benefit to the local community as they provide employment in developing countries.
We teamed up with Climate Friendly, who helped us to chose two Gold Standard Projects to offset our Scope 1 & 2 Emissions:
- a wind farm in Turkey and
- a landfill to gas project in China
(More about these coming soon!)















