Table of Contents:

1. What is the Carbon Footprint

2. Regulatory Framework and Market Pressures

3. How to Calculate Scope 1, 2 and 3 Emissions

4. Main Benefits for Companies

5. Effective Reduction Strategies

6. Risks for Inaction

7. How Metrikflow Can Support You

1. What is the Carbon Footprint

The Carbon Footprint represents the total amount of greenhouse gases generated, directly or indirectly, by an organization. It is measured in tonnes of CO₂ equivalent. The GHG Protocol defines three categories:

• Scope 1: direct emissions (e.g. fuels burned internally);

• Scope 2: indirect emissions from purchased electricity or heat;

• Scope 3: indirect emissions across the entire value chain (suppliers, transport, product usage and end of life).

In the industrial sector, Scope 3 can account for over 80% of total emissions. Understanding it is essential to define truly effective decarbonization strategies.

2. Regulatory Framework and Market Pressures

From a legal perspective, gender equality certification in Italy is currently voluntary, but it is supported by a framework of public incentives and some related obligations. It should be noted that, regardless of certification, companies with over 50 employees are already required to draft the Biennial Report on the Situation of Male and Female Personnel (as per Legislative Decree 198/2006, Equal Opportunities Code): this report, to be submitted to the authorities, documents the company's situation in terms of recruitment, training, promotions, remuneration, and other contractual conditions by gender. The Gender Equality Certification, on the other hand, is a further and voluntary step that involves implementing a management system and achieving certain standards according to UNI/PdR 125:2022.

To encourage companies to adopt it, the legislator has provided significant incentives. According to art. 5 of the law 5 November 2021 no.162, private companies with the certification are granted an exemption from paying employer social security contributions, amounting to 1% of contributions due up to a maximum of 50,000 € annually per company.

This relief (allocated with a fund of 50 million € per year) has been operational since 2022 and refinanced for subsequent years. Also, owning the certification provides advantages in public tenders: with the new Procurement Code (Legislative Decree 36/2023), contracting authorities assign a reward score to certified companies during the bid evaluation phase, and foresee a 20% reduction in any guarantee required in tenders for such companies. In practice, a certified company will have a small competitive advantage in public tenders, which can translate into greater chances of winning contracts. Non-repayable contributions have also been established at the national and regional levels to help especially SMEs and micro-enterprises cover consultancy and certification costs (for example, the Lombardy Region finances part of the expenses for those undertaking this path by the end of 2024).

The relevance of this certification goes beyond mere regulatory compliance: it represents a strong signal to employees, partners, and investors about the company's commitment to an equitable and inclusive workplace. Obtaining certification means being able to “certify” – also in the sustainability report or CSR communication – that the company adheres to best practices in gender equality, thereby strengthening the company's reputation. Indeed, among the tangible benefits recognized are: a more positive and collaborative internal climate, a greater ability to attract and retain talent (especially female), and a perception of the brand as more innovative and responsible. Companies certified UNI/PdR 125 can indeed boast a virtuous image both as an “employer of choice” and towards clients and the public. In the long run, adopting gender equality policies also contributes to increased competitiveness: diverse teams, where different viewpoints coexist, tend to generate more innovative solutions and perform better. On the other hand, companies that neglect these aspects risk losing opportunities (both in terms of incentives and human value) and falling behind in a context where social sustainability is increasingly carrying more weight in companies’ overall evaluations (consider ESG scores, where the “Social” dimension is increasingly scrutinized).

3. How to Calculate Scope 1, 2 and 3 Emissions

The calculation of the Carbon Footprint requires a rigorous and structured process based on the globally used GHG Protocol standard for emission reporting. It starts with defining the organizational boundary (which sites, branches, or entities to include) and operational boundary (which emission sources to consider).

Once the boundary is identified, data collection begins: for example, the amount of fuels and gases consumed (Scope 1), kilowatt-hours of purchased electricity (Scope 2), and complex data related to the supply chain, transport, waste, and product use (Scope 3).

The collected data is then multiplied by specific emission factors (provided by databases like DEFRA, Ecoinvent, or ISPRA) to obtain the CO2 equivalent amount. This leads to the construction of the GHG inventory.

Reporting can subsequently be verified by third parties and published according to standards such as the CSRD or GRI. The complexity of Scope 3 often requires prioritization of the most relevant categories through materiality analysis, starting with estimates and then evolving towards more accurate data in subsequent years.

4. Main Benefits for Companies

Calculating and monitoring your carbon footprint is not just a compliance obligation, but a powerful strategic tool.

It provides awareness of high environmental impact areas and allows the identification of operational waste and inefficiencies. This often translates into economic savings, for example, through energy efficiency interventions or resource use reduction.

At the reputational level, a company that measures and communicates its carbon footprint is perceived as transparent and responsible, enhancing its image with customers, investors, and institutions.

Furthermore, effective emissions management can increase ESG rating scores and facilitate access to capital, tenders, and strategic partnerships.

5. Effective Reduction Strategies

Once the emission baseline is calculated, a structured decarbonization path can begin. This starts with setting clear goals, possibly aligned with scientific initiatives such as the SBTi (Science Based Targets initiative).

The main levers include energy efficiency, through plant modernization and adopting energy management systems (e.g. ISO 50001), and the use of renewable energy, through green contracts or on-site installations.

Logistics and transport can also be optimized to reduce emissions, as well as the supply chain: engaging suppliers and preferring low-impact materials can make a difference. Product eco-design contributes to reducing emissions throughout the lifecycle.

For emissions that cannot be reduced in the short term, certified offset projects can be used, provided they are used as a complementary measure and not a substitute for reduction actions.

6. Risks for Inaction

Companies that do not address the carbon footprint risk facing economic, regulatory, and reputational consequences.

On the one hand, the increasing European regulation, particularly the CSRD and CBAM mechanism, entails reporting obligations and potential costs related to the carbon price. Non-compliant companies could be excluded from international supply chains or public tenders.

From a reputational standpoint, ignoring emissions can expose the company to public criticism and undermine stakeholders' trust, negatively impacting customer loyalty and talent attraction.

Finally, there is the risk of losing competitiveness. Companies that do not adapt to new environmental standards may be overtaken by more agile competitors ready to innovate with a low-carbon perspective. Proactive emissions management thus becomes a distinctive element and competitive advantage.

7. How Metrikflow Can Support You

Metrikflow is the platform designed to simplify sustainability management:

• Automates the calculation of Scope 1, 2 and 3 emissions;

• Uses updated emission factors;

• Integrates supplier and logistics data;

• Supports audits and certifications (ISO 14064, GHG Protocol);

• Helps define and monitor reduction targets;

• Provides dashboards and ready-to-use ESG reporting.

Start building a solid, effective, and compliant decarbonization strategy. With Metrikflow, change is simple, measurable, and concrete.