In a sustainable society, companies will have to disclose appropriate non-financial performance indicators, including the carbon footprint. The existing calculation methodology is determined by the GHG Protocol which considers direct and indirect greenhouse gas emissions, dividing them into three scopes. In the master's thesis, the carbon footprint is calculated for a company with international operations that operates in the sector of energy contracting and invests in energy solutions. The focus is on evaluating indirect scope 3 emissions as there are still many unknowns in the calculation. It turns out that the emissions in scopes 1 and 2 represent a smaller share of the company's emissions. Nevertheless, it is necessary to address those emissions, as the company has a great influence on them. Most emissions in scopes 1 and 2 come from the use of company vehicles. In scope 3, the financing of energy projects was identified as a critical activity, as these projects consume a lot of energy during their lifetime and thus significantly contribute to the carbon footprint. Additionally, we have set up a mathematical model for forecasting greenhouse gas emissions for investment activities within scope 3. It shows that the carbon footprint is heavily influenced by the emission factors of energy sources, which differ from country to country. In some countries, from a carbon footprint perspective, investments in technologies that consume electricity can be more burdensome than alternative investments in technologies that consume fossil fuels.
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