Development of the Concept of Optimization and Compensation of the Carbon Footprint

Global changes in economic processes, the redistribution of capital, stricter environmental requirements and increased attention of investors to projects developing in the field of sustainable development are generating a rapid transition of the world economy from a traditional economy to a “green” one. The carbon tax, carbon dividends and quotas introduced in many developed countries encourage companies to take care of the environment, function within the framework of preserving the planet for future generations and accounting for their carbon footprint.


Climate risks affect the investment attractiveness of companies in the regional and international market. Companies are becoming increasingly concerned about the sustainability of their production and its compliance with the implemented environmental standards and requirements for direct and indirect emissions from production and transportation.



HPBS develops concepts to reduce the carbon footprint based on the analysis of the company’s resource-intensive business processes:

  • Electricity consumption
  • Transport
  • Production processes
  • Raw material supply chains
  • Distribution channels
  • Waste management


The carbon footprint should be compensated after the optimization of greenhouse gas emissions, for the rational use of natural resources and company finances. Compensation of greenhouse gases at the moment looks clearer and simpler. Optimization is a time-consuming process that requires the work of an interdisciplinary team.


Scope 1 – Reduction of direct emissions:

  • Modernization of production
  • Optimization of machinery and transport
  • Modernization of power supply and air conditioning systems


Scope 2 – Reduction of indirect energy emissions:

  • Improving energy efficiency
  • Changing energy supply sources to more environmentally friendly or renewable
  • Emissions compensation: offsetting, purchase of REC certificates


Scope 3 – Reduction of indirect emissions:

  • Optimization of GHG emissions throughout the supply and supply chain (upstream and downstream)
  • Optimization of emissions over the product life cycle
  • Life cycle analysis and EPD certification


  • Reforestation
  • Carbon dioxides capture and disposal
  • Financing of renewable energy development projects
  • Reduction of greenhouse gas emissions in cities and towns
  • Carbon capture in agriculture


The reduction of greenhouse gas emissions is stimulated by the CBAM mechanism (Carbon Border Adjustment Mechanism) introduced by the European Union. This enhances the presence of such mechanisms on the market as: offsetting – compensation for greenhouse gases, cap and trade system – trading in quotas for greenhouse emissions, voluntary trading in carbon units.


Carbon credits

Accounting for greenhouse gas emissions

“Innovations for carbon footprint accounting, optimization, and offsetting”