Municipal Accounting | Climate Accounting

Sustainability assessment of cities and
municipalities. The
importance of
municipal
accounting.

Municipal accounting is an important process for cities and municipalities to assess and improve their environmental performance. It is a method to determine the ecological footprint of a city or municipality by recording resource consumption and environmental impacts. As a trusted partner, we support you in reducing these environmental impacts to create a more sustainable future for the residents of your city or municipality.

Municipal accounting is a comprehensive process that encompasses various areas of municipal administration. These include transport, energy supply, waste management, water supply and building use. By collecting and evaluating data from these areas, we can identify fields of action that can then be addressed in a targeted manner.

Sustainable urban
management. Advantages
of municipal
accounting.

Municipal accounting offers cities and municipalities numerous advantages. By measuring and assessing the ecological footprint of a city or municipality, key areas for action can be identified where measures need to be implemented to reduce environmental impacts, leading to a positive development of environmental performance - we will be happy to support you in this endeavor.

Communal accounting can also contribute to raising awareness and understanding of environmental issues among the urban population and encourage citizens to adopt environmentally friendly behaviors. Businesses in the Community area can be inserted into the reduction projects, as they also account for a significant proportion of emissions. Networking with regional companies can contribute to innovative solutions and strengthen the economy.

All in all, municipal accounting contributes to making cities and municipalities more sustainable and environmentally friendly. Resources and energy can be saved through the targeted improvement of action areas, which not only benefits the environment but also the quality of life for citizens.

sustainable nachhaltigkeitsberatung climate accounting kommunale bilanzierung management

sustainable nachhaltigkeitsberatung climate accounting kommunale bilanzierung stadt

Accounting for GHG emissions in German municipalities.

The BISKO standard was developed specifically for municipal use. It supports the preparation of energy and greenhouse gas accounting to guide the environmental management of a municipality. The use of this framework is intended to ensure a uniform methodology and thus increase comparability between municipalities. The balances help a municipality's environmental officers to identify important fields of action and to monitor the success of the measures implemented.

In contrast to companies, BISKO applies the end-energy-based territorial principle. This means that all final energy consumption occurring in the area under consideration is taken into account.

In addition, emissions are reported in three scopes in accordance with the Global Protocol for Community-Scale Greenhouse Gas Emission Inventories (GPC), similar to greenhouse gas accounting.

Scope 1

Scope 1 comprises the direct emissions resulting from sources owned or controlled by the municipality. This includes emissions from its own combustion processes in stationary plants such as electricity and heat production as well as its own vehicles. In addition, Scope 1 also includes direct process emissions such as N₂O emissions in agriculture. These emissions arise directly from the municipality's activities and are therefore considered Scope 1 emissions.

Scope 2

Scope 2 includes all indirect emissions resulting from the generation of grid-bound secondary energy sources, such as electricity and district heating, which are purchased by companies, private households or the public sector and consumed within the organizational system boundary. These emissions are indirect, as they are not generated directly by the municipality but are produced by third parties. However, the municipality has control over the choice of its energy source and the consumption of energy carriers - therefore these emissions are considered as Scope 2 emissions.

Scope 3

Scope 3 includes other indirect emissions in the upstream and downstream value chain that have an impact on the activities of the private or public actor but do not occur at their own or directly controllable sources. These emissions result from activities that are outside the direct control of the organization but still have an impact on its business activities. Examples of Scope 3 emissions are emissions that arise from the manufacture of raw materials, the production of goods or services, the transportation of goods or the disposal of waste.

Get in touch now and achieve your climate goals.

Your contact person

Christian Kubis

Director

T

+49 (157) 80 61 54 85

E christian.kubis@sustainable.de

Climate protection at municipal level.Framework conditions and options for action.

Sustainability assessment of cities and municipalities. The importance of municipal accounting.

Sustainable urban management. Advantages of municipal accounting.

Accounting for GHG emissions in German municipalities.

Get in touch now and achieve your climate goals.

Climate protection at municipal level.
Framework conditions and options for action.

Sustainability assessment of cities and
municipalities. The
importance of
municipal
accounting.

Sustainable urban
management. Advantages
of municipal
accounting.