IBA editorial team With their joint Statement on the Accounting and Reduction of Greenhouse Gas Emissions, the members of the German Interior Business Association (Industrieverband Büro und Arbeitswelt – IBA) are sending a clear signal. For the first time, the document establishes shared principles for greenhouse gas accounting across the industry, providing guidance for companies, customers and the wider public. In this interview, Amelie Schulte, Sustainability Manager at Assmann Büromöbel and a member of the IBA Working Group on Regulatory Frameworks, explains why this step is so important, why Scope 3 plays a pivotal role, and what challenges companies are likely to face.
Ms Schulte, why was this the right time to publish a joint statement on greenhouse gas accounting and reduction?
Over the past few years, the requirements placed on businesses have changed considerably. More and more customers are asking for reliable climate-related data, while the European Green Deal and new EU legislation is introducing additional reporting obligations. We therefore felt it was important, as an industry, to establish a common point of reference. The initiative originated within the IBA Working Group on Regulatory Frameworks. In addition to summarising the relevant requirements, the aim was to demonstrate how companies in the office and workplace sector are approaching greenhouse gas accounting in practice. The statement provides member companies with a common framework while also explaining why greenhouse gas inventories produced by different organisations are not always directly comparable, even when they pursue the same objectives.
Why has the IBA chosen to align its approach so closely with the Greenhouse Gas Protocol?
The Greenhouse Gas Protocol is the internationally recognised standard for greenhouse gas accounting. If we want to achieve meaningful comparability, we also need a common methodology. At the same time, we wanted to keep the entry threshold as low as possible for companies beginning this journey. That is why we recommend reporting Scope 1 and Scope 2 emissions in full. The necessary data are already available in most organisations and can usually be collected with relatively little effort. Scope 3, on the other hand, often requires additional information from across the supply chain. Here, we are taking a gradual, step-by-step approach.
The statement focuses on selected Scope 3 categories. Why these in particular?
During the development of the statement, member companies compared their existing greenhouse gas inventories. It quickly became clear that, for almost every organisation, the vast majority of emissions arise within Scope 3, particularly through purchased materials and services. Materials such as steel, aluminium, plastics, wood-based materials and textiles have a far greater influence on the carbon footprint of our products than the manufacturing process itself. Transport and end-of-life treatment of products also make a significant contribution. These findings clearly indicate where the greatest opportunities for reducing emissions lie.
Some Scope 3 categories are nevertheless classified as optional. What role does the principle of materiality play here?
Not every category is equally relevant for every company. That is why we apply the principle of double materiality. Companies assess both the impact their activities have on the environment and climate, and the impact that environmental and climate-related issues have on their own business model. This enables organisations to identify the sources of emissions that are most material to their operations. On the one hand, this creates greater comparability; on the other, it recognises the diversity of business models within our industry.
So Scope 3 remains the greatest challenge?
Definitely. The real challenge lies less in the calculation itself than in the availability and quality of data. Companies depend on information provided by their suppliers—for example, data on recycled content, material composition or product-specific emission factors. Smaller suppliers, in particular, often do not yet have this information available or cannot provide it in the required level of detail. That is why we see collaboration across the entire supply chain as a key success factor. The better the quality of the underlying data, the more robust greenhouse gas inventories will become in the future.
What role do partnerships with suppliers play in this process?
A very important one. Sustainability cannot be achieved by individual companies acting alone. At Assmann, for example, we work closely with suppliers on topics such as the use of electric lorries, packaging optimisation and increasing the use of recycled materials. Projects like these only emerge through dialogue. In many cases, there are already far more opportunities than initially become apparent. The important thing is to start, work together and learn through experience.
Can you give us a practical example?
One good example is our fully recycled furniture edging, which we developed together with our partner REHAU. Production offcuts from our manufacturing process are collected separately, returned to the supplier and then processed back into new edging material. In this way, the material remains entirely within the circular economy. At first glance, it may seem like a relatively small component. In reality, however, the project demonstrates very clearly how circular economy principles can work in practice. When many initiatives like this come together, they make a significant contribution to conserving resources and reducing greenhouse gas emissions.
What other measures are already helping to reduce emissions today?
Many companies within the industry have been investing in renewable energy, photovoltaic systems and energy-efficient production processes for several years. At Assmann, we source only certified renewable electricity and continue to expand our photovoltaic capacity. In addition, most of the heat required for our production processes is generated through the energy recovery of wood residues from our own production. At the same time, we are gradually transitioning our company car fleet to electric vehicles and working closely with our logistics partners to develop lower-emission transport solutions.
The European Green Deal is significantly increasing the demands placed on businesses. Do you see this primarily as an opportunity or a risk?
Both. Naturally, new European legislation brings additional administrative requirements. Companies operating internationally, in particular, must keep track of differing national implementation measures, which ties up resources. At the same time, however, the Green Deal represents a major opportunity. It provides a common framework and sets a clear direction of travel. For our industry, this creates an opportunity to drive innovation and integrate sustainability systematically into products and processes. I believe we should view these developments not as a burden, but as an opportunity to take responsibility and strengthen our competitiveness over the long term.
What signal should the new IBA Statement send?
Above all, that our industry is prepared to take responsibility. With this statement, we demonstrate that we are developing common standards, increasing transparency and actively working to reduce our emissions. At the same time, we want to encourage companies to engage more deeply with their own greenhouse gas accounting. Sustainability is not a competition to achieve the best figures. What matters is that we work from a common foundation and continue improving, step by step.
Ms Schulte, thank you for the interview.
