## 2 Materials and Methods  
The carbon footprint, as a metric generated by enterprise activities, can originate from various sources within a company's operations. Therefore, it is categorized into groups based on characteristics and activities demonstrating positive or negative carbon footprint values. These groups are defined as Scopes and are divided into three categories according to their involvement in the enterprise's carbon footprint: direct emissions from the company (Scope 1), indirect emissions from the company (Scope 2), and emissions generated throughout the supply or value chain (Scope 3), including all activities occurring before and after active participation in the product's or service's lifecycle. These Scopes and corresponding company activities contributing to carbon emissions are illustrated in Figure 1 [7]. **Direct emissions (Scope 1):**  
* **Building heating and cooling:** These emissions originate directly from fuels burned onsite for heating, cooling, or hot water generation. * **Transportation:** Includes emissions from company vehicles and transportation of materials and products, as well as employee commuting when using company resources. * **Energy consumption in manufacturing processes:** Occurs when energy sources (such as natural gas or diesel) are utilized directly on-site. * **Direct emissions from manufacturing processes:** Emissions that are not part of energy combustion but are produced directly from chemical or other process activities. **Indirect Emissions (Scope 2):**  
* **Building heating and cooling:** Emissions occur if the energy used for heating and cooling is sourced externally. * **Energy used in manufacturing processes:** These emissions result from electricity purchased and consumed that is generated off-site. * **Transportation:** Includes emissions associated with electricity or other energy sources used for transportation outside the company's control (e.g., public transport or external carriers). **Other Indirect Emissions (Scope 3):**  
Several categories for upstream and downstream emissions within the supply chain are summarized in Tables 1 and 2, according to the standards of the GHG Protocol. Policy  
Figure 1: Carbon footprint scopes, according to the GHG Protocol. makers need to strengthen guidelines around GHG reporting, particularly in standardizing Scope 3 emissions accounting, reporting of parameters outside CO2, and calculation methods [8]. Figure 2 illustrates the flowchart of the calculation procedure for emission assessments. This process consists of several interrelated activities, some of which require decision-making steps that directly influence the subsequent calculation results. The key steps and their descriptions are as follows: \begin{table}
\begin{tabular}{p{113.8 pt} p{113.8 pt}} \hline \hline
**Upstream Emissions (Supply Chain)** & **Description** \\ \hline \hline \
\begin{tabular}{l} Purchase of goods and services \\ \end{tabular} &
\begin{tabular}{l} Emissions associated with the production and procurement of goods and services purchased by the organization. \\ \end{tabular} \\ Capital goods & Emissions associated with the production and acquisition of capital goods (e.g., buildings, machinery) used by the organization. \\ Fuel- and energy-related activities (not included in Scope 1 or Scope 2) \\ Transportation and distribution within the supply chain & Emissions associated with the transportation and distribution of goods and materials within the supply chain. \\ Operational waste & Emissions resulting from the operational waste generated by the organization. \\ Commuting & Emissions from business-related travel undertaken by employees (e.g., flights, car rentals). \\ Employee commuting & Emissions associated with employee commuting to and from the workplace. \\ Leased assets within the supply chain & Emissions related to the production and use of leased assets within the supply chain. \\ \hline \hline \end{tabular}
\end{table} 
Table 1: Upstream emissions (supply chain) [9].