How Ekometrics Calculates Your Carbon Footprint

In short: we read your spending data from your FEC (Fichier d’écritures comptables), match each expense to an official ADEME emission factor (kgCO₂e per euro), then sum everything across Scopes 1, 2, and 3. We exclude items that don’t generate emissions (salaries, taxes, stocks, etc.). You get a clear, traceable report plus tips to improve accuracy.

Think of emission factors as an “average footprint per euro” for each expense category.

1) What data do we use?

• Your FEC (General Ledger entries): accounts, labels, net of VAT amounts, dates, suppliers (if available).

• Monetary emission factors (kgCO₂e / €1,000) from official databases: they indicate, on average, the footprint of €1 spent by type of purchase (supplies, travel, electricity, etc.).

2) What we count vs. what we ignore

Included (expenses tied to “physical” goods/services)

• Purchases (group-6 accounts): materials, goods, 606x (water, energy, cleaning products, admin supplies…)

• External services (group 61–62): maintenance, IT & software, rent, telecoms, transport, etc.

• Travel & transport (group 625)

• Tangible fixed assets (group 21–22): equipment, machinery (Scope 3 “capital goods”)

  
  

Excluded (no direct emissions)

• Stocks (group-3): we don’t count inventory values; we count the corresponding purchase in group-6 accounts to avoid double counting

• Salaries & social charges (group-64)

• Taxes, financial items, purely accounting entries (groups 63–69 and classes 1/4/5/7/8/9)

3) The 5-step method

1. Import & cleaning. Time period, net-of-VAT amounts, EUR conversion if needed.

2. Select relevant lines. Inclusion/exclusion rules (purchases & services = yes; stocks/salaries/taxes = no).

3. Match expense → factor.

   • Direct mapping when the account is explicit (e.g., 6063 cleaning products).

   • Otherwise, smart search (keywords/similarity) to the closest factor family.

4. Line-by-line calculation. Factors come as kgCO₂e / €1,000 → we convert to kgCO₂e / €.

5. Aggregation & output. Totals by Scope (1/2/3), GHG category, account, supplier, month; highlight top “drivers”.

4) Scopes (GHG Protocol standard)

• Scope 1: fuels you purchase and burn directly (vehicles, boilers, etc.).

• Scope 2: electricity / heat / cooling you purchase.

• Scope 3: everything else upstream (purchased goods & services, capital goods, travel, waste, transport & distribution, etc.).

Our tool automatically assigns each expense to the right Scope based on the factor used.

5) What you receive

• A traceable report compliant with the GHG Protocol.

• A Scopes 1/2/3 breakdown with the main emitting drivers.

• A line-by-line export (factor used, source, rationale, quality).

• The version of the factors and rules used (reproducibility).

6) Frequently asked questions

Why don’t you count stocks (3xx)?Because inventory is an asset value, not an expense. We count the purchase (60xx) to avoid double counting.

Do you count salaries or taxes?No. They are not direct sources of emissions. Employee-related travel is counted via 625x.

What if I don’t operate in France?We default to France factors but can use other geographies. Tell us where you operate.

Can I provide my kWh / liters / km data?Yes—and that’s even better: we’ll use physical factors that are more precise.

7) Why this approach works

• Fast & scalable: one FEC export covers most of the year.

• Complete: captures mainly upstream Scope 3, where most emissions usually lie.

• Actionable: shows which purchases weigh the most, guiding reductions and supplier choices.

Monetary factors are the best starting point: simple, fast, comparable. Over time, by adding activity data and improving labels, your footprint becomes more precise—without losing clarity.