TL;DR: Carbon assessments are no longer optional, they're becoming a key part of business strategy. While new EU rules (CSRD) may exempt some Dutch SMEs from formal reporting, clients and partners still expect emissions transparency. This guide explains how companies can approach carbon assessments strategically, avoid common pitfalls (like ignoring Scope 3 or relying too much on spend-based data), and build internal systems that make the process efficient and actionable. Early movers who prioritise transparency and data quality will gain a competitive edge as climate expectations from markets and stakeholders continue to rise.
A note on CSRD and the Omnibus Package
In the Netherlands and across Europe, regulatory pressure is increasing. The Corporate Sustainability Reporting Directive (CSRD) will soon require many large companies to report on their climate impact in unprecedented detail. However, recent changes proposed in the EU Omnibus Package suggest a narrowing of that scope. Companies with fewer than 1,000 employees or revenues under €50 million may no longer fall under CSRD requirements.
For Dutch SMEs, this means that compliance is becoming a less urgent motivator. But that doesn’t reduce the importance of carbon assessment. In practice, larger clients, who are still subject to CSRD, will request emissions data from their suppliers. And that includes SMEs.
In other words, the pressure is shifting downstream. Companies that can clearly demonstrate their carbon footprint will strengthen relationships, improve tender eligibility, and enhance credibility in increasingly climate-conscious value chains.Legal compliance may be delayed or relaxed for some, but expectations from partners and markets are rising. Companies that lead on transparency and data quality will gain a competitive edge.
This guide is designed for companies that are ready to move beyond basic carbon footprinting. Whether you’re building your first lifecycle model or refining an existing emissions dashboard, you’ll find clear answers, advanced insights, and practical steps to help you navigate the carbon assessment process with confidence.
How to approach a carbon assessment
A successful carbon assessment is not just a technical exercise; it’s a strategic process that requires good planning, collaboration, and continuous improvement. Here’s how to approach it effectively:
Build the right team
Assign a responsible lead, but involve stakeholders across departments: finance, operations, procurement, HR, and IT. Carbon data lives in different corners of your organisation; bringing people together early will save time later.
Start with purpose
Be clear about why you're doing the assessment. Is it for reporting? Risk management? Supply chain transparency? Setting targets? Your objective will shape the scope, data needs, and outputs.
Prioritise progress over perfection
It’s better to have a solid estimate you can improve over time than to wait for perfect data. Document assumptions, acknowledge limitations, and be transparent about the methodology you use.
Be mindful of the emission (scope 1-2-3) boundaries
Use the GHG Protocol as a guide to define your organisational and operational boundaries. Cover Scope 1 and 2 by default, and prioritise the most material Scope 3 categories. For companies operating in the Netherlands, the co2emissiefactoren.nl database offers reliable local emission factors to improve calculation accuracy.
Discover the difference between scope 1, 2 and 3 emissions.
Don’t skip stakeholder communication
Let internal teams know what data is needed and why. If you're relying on suppliers, provide clear guidance and templates. You’re not just collecting data—you’re building a shared understanding of climate responsibility.
Use technology, but don’t outsource thinking
Excel is perfectly fine for an initial measurement, but digital tools can help you scale faster, collaborate more efficiently, and improve your reporting. At the same time, it’s important to remember that good software doesn’t replace critical thinking. A careful analysis remains essential for drawing the right insights and making informed decisions.
The 5-step carbon assessment process
For a step-by-step breakdown of the carbon assessment process, from defining your scope to setting science-based targets, check out our dedicated guide: How to Conduct a Carbon Assessment in 5 Steps
In our Ultimate Guide, we’ll focus instead on how to make your approach strategic, scalable, and future-proof.
Common pitfalls to avoid
Even well-intentioned companies can stumble in their carbon assessment journey. Being aware of common pitfalls can help you avoid costly detours and credibility risks.
Ignoring scope 3
It’s tempting to focus on Scope 1 and 2 emissions only. They are more controllable and easier to measure. But for most companies, especially in the Netherlands, Scope 3 accounts for the majority of emissions. Start with the most material categories—such as purchased goods, upstream transport, or business travel—and expand as data improves.
Over-relying on spend-based data
Spend-based methods (using euros spent as a proxy for carbon) can be helpful for early assessments. But they provide only rough estimates. Activity-based data (like litres of fuel or kWh of electricity) is more accurate and better for tracking progress. Aim to transition from spend- to activity-based as your process matures.
Lack of documentation
Every assumption you make—from emission factors to organisational boundaries—should be documented. Transparency builds trust and makes future assessments easier to reproduce and improve.
Working in silos
Sustainability teams often lead carbon assessments, but they can’t do it alone. Procurement, finance, HR, and facilities all hold critical data. Involve them early and often.
Failing to connect data to action
Measurement is not the end goal. Your carbon assessment should feed into decisions—on operations, suppliers, product development, or strategy. Without action, the value of the exercise is limited.
Overlooking the role of software
Many companies start with spreadsheets. But as your assessment expands, software helps you maintain consistency, ensure auditability, and scale your efforts. The right platform won’t replace your team’s insights, but it will save time, reduce errors, and support cross-department collaboration.
Making it work: tools, teams, and execution
A successful carbon assessment depends not only on good data but also on the right people, systems, and processes. Here's how to build the internal foundation to make your assessment repeatable, efficient, and decision-ready:
Build internal capacity
Designate a clear owner—someone who coordinates timelines, data requests, and team input. While this role often sits in sustainability or operations, it should be supported by leadership and integrated across departments.
Foster cross-functional collaboration
Carbon data flows through procurement, logistics, finance, HR, and more. Set up a cross-functional working group to keep communication aligned and roles clear.
Use tools that support scale
While early-stage assessments can start in Excel, growing demands for auditability, stakeholder reporting, and collaboration make software increasingly valuable. Carbon accounting tools can simplify data entry, apply verified emission factors, and generate audit-ready reports—all while reducing human error and saving time. Choose platforms that support integrations with financial or procurement systems for smoother workflows.
Engage your value chain
If Scope 3 emissions are material,and they often are, start engaging suppliers early. Provide templates or surveys, clarify expectations, and incentivise accurate disclosures.
Make reporting part of the narrative
Transform your findings into a story. Translate data into visual dashboards, management reports, or supplier feedback. Clear communication helps build support internally and demonstrate credibility externally.
Looking ahead: why carbon assessments will only grow in importance
As we approach 2030, carbon assessments will become an integral part of how companies operate, compete, and collaborate (World Economic Forum).
Even if your company is not legally required to disclose emissions today, market expectations are shifting. Larger clients will continue to demand emissions data from suppliers. Financial institutions are linking sustainability performance to investment conditions. And public awareness of corporate climate action continues to rise.
By 2030, carbon data will likely be embedded in:
Every B2B procurement decision
Access to green financing or ESG-linked loans
Insurance premiums and climate risk models
Product labelling and customer communications
Early movers will gain a structural advantage. They’ll already have systems, teams, and targets in place when regulations tighten or competitors catch up.
Discover in this article how to succesfully combine sustainability and profitability.
Conclusion: don’t just measure, act
Carbon assessments are no longer just a compliance tool; they are increasingly becoming a strategic foundation for future-proof business operations. Whether legally required or not, expectations from customers, supply chain partners, investors, and governments are rising. Transparency about your CO₂ emissions (scope 1-2-3) is increasingly becoming a prerequisite to stay in the game. At the same time, gaining insight into your footprint offers opportunities for improvement and innovation.
By investing today in reliable data, internal collaboration, and a clear approach, you build more than just reports. You gain control over your impact, strengthen your position in the value chain, and take concrete steps towards a competitive and climate-resilient business.
Looking for extra info?
Explore our FAQ guide on carbon assesments.
