As international efforts to reduce greenhouse gas emissions continue in light of growing acceptance that climate change is real, man-made and looming, increasing numbers of businesses are striving to measure, report and reduce their carbon footprints.

Many seek the confidence, authority and reputation enhancement that comes from using a recognised methodology and quantification to apply certified standards to their carbon assessments. There is no doubt about the recognised benefits of this approach, but inevitably the structure of assessments is driven by the structure of the required reporting. For example, where a quantification methodology requires reporting of direct and indirect emissions - also known as scope 1 and scope 2 emissions - data collation is organised to match that requirement. As a result, a business’s subsequent carbon-reduction initiatives tend to be channelled along similar lines.

When you have a hammer, every problem becomes a nail...