The members of Industrieverband Büro und Arbeitswelt e.V. (IBA) consider reducing their CO_2e‑emissions to be a corporate obligation in order to contribute to a future worth living. The established standard of the Greenhouse Gas Protocol (GHG Protocol) is used for accounting purposes.

Reporting approach according to Scope 1, 2 and 3

IBA members have agreed to report fully on Scope 1 and Scope 2 of the GHG Protocol. This creates transparency regarding all direct and indirect emissions from their own facilities and purchased electricity.

In Scope 3, members focus on categories that are particularly relevant to the industry:

• 3.01 Purchased goods and services
• 3.04 Transport and distribution (upstream)
• 3.09 Transport and distribution (downstream)
• 3.12 Disposal of sold products

In addition, there are other categories that are determined individually for each company according to the principle of materiality. This clear focus ensures that the significant emission drivers along the value chain are identified and that targeted reduction measures can be developed. The aim is not only to meet legal requirements, but also to make a measurable contribution to the reduction of emissions as an association.

Working together to reduce CO₂ emissions

IBA members are actively committed to supporting the EU’s ambitious climate targets. The European Green Deal calls for a 55% reduction in greenhouse gas emissions by 2030 (compared to 1990) and climate neutrality by 2050. Germany, as the primary area of activity for the IBA, is going even further with its Climate Protection Act: 65% fewer emissions by 2030 and greenhouse gas neutrality by 2045.

IBA members want to consistently reduce their emissions and thus make a tangible contribution. In doing so, they take into account the individual circumstances of each company, such as size, vertical integration, location and product focus, which have a significant impact on emissions levels and make direct comparisons difficult.

Despite these differences, a clear pattern emerges: the largest share of emissions, at more than 80%, is in Scope 3, which is particularly influenced by the input materials used. This commonality highlights where all companies need to start in order to contribute to the European climate goals.

Scope 1 – Direct emissions from own facilities and vehicles

The largest sources of emissions in Scope 1 are heating systems and, where applicable,

truck and company car fleets.

Challenge:

Heat supply and goods delivery are essential for production.

Approach to reduction:

• When processing large quantities of wood: Use of wood-fired heating systems by burning production residues, which already cause low emissions.
• Hydrogen or electric trucks are not yet widely available for the car fleet. Further developments are being closely monitored so that alternative drive energies can be used as soon as possible.

Scope 2 – Indirect emissions from purchased electricity

Approach to reduction:

• In-house production of electricity using photovoltaics and wind power.
• Purchase of certified green electricity.
• Continuous optimisation of energy efficiency in production and administration.

Scope 3 – Indirect emissions along the value chain

The largest share of emissions is caused by the purchase of production materials, especially steel, aluminium, plastics, foams, textiles and wood-based materials.

Challenge:

Material procurement is crucial for production performance. Emission values are heavily dependent on upstream suppliers.

Approach to reduction:

• Material savings and increase in the proportion of recycled materials.

Further measures may include:

• Transport optimisation for deliveries and shipments:
  Data provided by freight forwarders is often incomplete (only mileage or total tonnage).
• Establishing incentives to reduce emissions from employee commuting.
• More accurate assessment and optimisation of waste disposal:
  Uniform accounting database for recycling and incineration required.
• Strengthening activities in the area of circular economy (R‑strategies).