A Methodological Proposal for Corporate Carbon Footprint and Its Application to a Wine-Producing Company in Galicia, Spain

摘要

Corporate carbon footprint (CCFP) is one of the most widely used indicators to synthesise environmental impacts on a corporate scale. We present a methodological proposal for CCFP calculation on the basis of the “method composed of financial accounts” abbreviated as MC3, considering the Spanish version “metodo compuesto de las cuentas contables”. The main objective is to describe how this method and the main outputs obtained work. This latter task is fulfilled with a practical case study, where we estimate the carbon footprint of a wine-producing company for the year 2006. Results show the origin of impacts generated, providing this firm with disaggregated information on the contribution to its CCFP of each one of its activities and consumptions.