Direct emissions are emission sources from your own company. These include emissions from your leased vehicles and emissions from your production facilities.<\/p>\n\n\n\n
Scope 2 Indirect Emissions<\/strong> Examples:<\/p>\n\n\n\n Before we delve deeper into the subject, let's start with a diagram. <\/p>\n\n\n\n The sustainability chart of accounts serves as the basis for sustainability reports. It must be defined with its own sustainability categories and subcategories. The values displayed are based on sustainability journal entries.<\/p>\n\n\n\n The first step in the setup process is to define sustainability codes. You associate specific characteristics\u2014such as the emissions scope and the basis for calculating emissions\u2014with each code. Each category is associated with one or more subcategories in which the emission factor is specified.<\/p>\n\n\n\n Emissions are recorded in the sustainability journal. This can be done either manually or calculated based on GL entries. The journal works just like any other journal; you must enter details such as the posting date, document number, account, account category, and account subcategory. We would be happy to send you more information and discuss with you the best way to document your sustainability activities.<\/p>\n\n\n\n
Indirect emissions are emissions resulting from the generation of electricity, heat, or steam that an organization purchases and consumes. For example, if a company purchases electricity from a coal-fired power plant, it is responsible for the emissions associated with the production of that electricity, even though it does not emit them directly. Scope 2 emissions are reported separately from Scope 1 emissions, which are direct emissions from sources owned or controlled by the organization.Indirect emissions from other companies \u2013 Scope 3<\/strong>
Scope 3 emissions are greenhouse gas emissions that occur outside an organization's direct control.
This therefore refers to emissions from suppliers, customers, and end users.<\/p>\n\n\n\n\n
How does it work?<\/h2>\n\n\n\n
Sustainability Accounting Framework <\/h3>\n\n\n\n
Sustainability Categories<\/h3>\n\n\n\n
Sustainability Journal <\/h3>\n\n\n\n
In the example below, CO2 and CH4 values are calculated based on the entered distance for
Line 1 and fuel\/electricity for Line 2. The calculation is based on: <\/p>\n\n\n\n\n
![\"\"](\"https:\/\/alistar.net\/wp-content\/uploads\/2025\/08\/Sustainability-Journal-in-Microsoft-Dynamics-365-Business-Central-1024x437.webp\")
<\/figure>\n\n\n\nWould you like to learn more about sustainability reporting in Business Central?<\/h2>\n\n\n\n