Your SME Carbon Accounting Starter Guide
Why Carbon Accounting Matters for SMEs
Carbon accounting—once a corporate exercise for multinationals—is now a strategic priority for small and mid-sized enterprises (SMEs), too.
Clients, investors, and regulators increasingly expect transparent reporting of greenhouse gas (GHG) emissions. Even when it’s not legally required, demonstrating accountability helps SMEs win new contracts, strengthen client trust, and reduce costs.
The good news: getting started doesn’t need to be complicated. With a structured approach, SMEs can measure their carbon footprint efficiently and turn data into meaningful climate action.
Step 1: Define Your Scope
Every carbon footprint starts with understanding where your main impacts lie.
In line with the GHG Protocol, emissions are grouped into three categories:
Scope 1: Direct emissions from owned or controlled sources (e.g., company vehicles, boilers).
Scope 2: Indirect emissions from purchased energy (e.g., electricity, heating, cooling).
Scope 3: All other indirect emissions (e.g., business travel, purchased goods, waste, suppliers).
For SMEs, the biggest impacts often come from electricity use, supplier activities, and logistics. Start by focusing on what you can measure and influence.
Step 2: Collect the Data You Already Have
Before investing in new systems, make use of what’s already available.
Typical data sources include:
Utility bills (electricity, gas, water)
Fuel receipts or vehicle mileage
Waste management invoices
Procurement or accounting data for supplier purchases
Employee travel or commuting data
Start small — collecting 12 months of basic operational data is a strong foundation for your first carbon footprint.
Step 3: Choose a Reliable Framework
Consistency and credibility matter. Aligning your approach with recognized standards ensures your results are meaningful.
The most commonly used frameworks for SMEs are:
GHG Protocol — the global standard for measuring and reporting emissions.
ISO 14064-1 — provides detailed requirements for quantifying and verifying GHG emissions.
Good news is that they have recently agreed to merge into a common set of reporting standards, so you won’t have to choose in the near future.
At Suya Consulting, we help SMEs navigate in these frameworks, considering their sector, data availability, and reporting goals.
Step 4: Calculate, Analyze, and Prioritize
Once data is collected, emission factors (e.g., from the U.S. EPA or DEFRA UK) are applied to calculate emissions in CO₂ equivalents (CO₂e).
The next step is to interpret results:
Which activities generate the most emissions?
Which can be reduced quickly (e.g., switching to renewable electricity)?
Where do you need supplier collaboration?
This analysis becomes your carbon reduction roadmap — guiding future actions and investment.
Step 5: Communicate and Commit
Transparency builds trust. Even a first-year carbon footprint report shows initiative and leadership.
Share results in your sustainability or ESG report.
Highlight progress in proposals or on your website.
Set reduction targets aligned with science-based goals or your clients’ climate expectations.
Carbon accounting is not about perfection—it’s about progress, consistency, and credibility.
Conclusion: Start Small, Think Long-Term
Every major sustainability journey starts with a few structured steps. By defining your scope, gathering available data, and following a trusted framework, your SME can build a credible foundation for sustainability reporting and carbon reduction.
At Suya Consulting, we specialize in helping SMEs turn carbon data into measurable impact — efficiently and strategically.
💡 Ready to calculate your first carbon footprint?
Contact Suya Consulting to get expert guidance tailored to your business.
