Development of a simplified tool for estimating the carbon footprint of water supply services

The European Sustainability Reporting Standards (ESRS) also require the estimation of the carbon footprint (or CO2 equivalents) – at least for large companies and, starting in 2026, for all publicly listed SMEs or capital market-oriented SMEs (tradable bonds). In Austria, not many companies will be directly affected (ESRS reporting obligation), but indirectly, many more companies will be impacted due to the trickle-down effect: companies as part of the value chain of reporting-obligated enterprises. Additionally, media inquiries or inquiries through the banking sector are expected or are already taking place. Therefore, a simple estimation of greenhouse gas emissions (GHG) or CO2 equivalents will be useful for many companies and will become an important communication tool.