Identification of upstream emissions on the basis of selected medium-sized companies on the way to climate neutrality within the framework of the project “Klimaverbund Mittelstand”.


Der Mittelstandsverbund – ZGV e.V. / Project Climate Network

Duration  October 2021 – Oktober 2022



The project “Klimaverbund Mittelstand” is intended to support medium-sized companies in their efforts to reduce GHG emissions through climate protection advice by so-called “Klimaprofis” in energy efficiency and resource management. A total of about 1,000 consultations are expected to save about 50,000 t of greenhouse gas emissions.


The study aims to identify the Scope 3 emissions of the companies and to address them through suitable recommendations for action. However, by analysing the upstream value chain, not only GHG emissions can be identified and reduced, but also climate-induced opportunities and risks can be recognised. Furthermore, a guideline for use by climate professionals is to be developed on the basis of the findings obtained, in order to enable a further analysis of emissions and the implementation of climate protection and savings measures.

Tasks of IREES

  • Literature review regarding scope 3 emissions in companies and accounting methods

  • Analysis of upstream scope 3 emissions based on two selected companies

  • Accounting of Scope 3 emissions in companies with focus on products

  • Identification of emission hotspots in the companies

  • Derivation of recommendations for action for the selected companies

  • Summary of the results in the form of a guideline for further analyses by “Klimaprofis”

Project partner

  • Öko-Institut (Overall project management)

  • Fraunhofer ISI


Jana Deurer
Jana Deurer
Oliver Lösch
Oliver Lösch