04 - Scope 1, 2 & 3 Emissions: Data Modeling for ESG Software

Data modeling for Scope 1, 2, 3 emissions: data structure, calculations, aggregation and compliant ESG reporting.

What you'll learn

• Scope 3 dominates: For software companies, 55-75% of emissions are Scope 3. Failing to model it correctly means having a distorted picture of your carbon footprint.
• Scope 2 dual-reporting: ESRS E1 requires both methods (location-based and market-based). The market-based approach incentivizes purchasing certified renewable energy.
• Data quality is everything: The activity-based > spend-based hierarchy should guide data collection decisions. Start with spend-based estimates and improve them year after year.
• Calculation immutability: Never update a GHGCalculation in place. Version the factors and maintain a complete audit trail for ESG auditor review.
• SBTi as the north star: The Science Based target (-50% by 2030, -90% by 2050) should drive reduction priorities, not minimum CSRD compliance.

This article is part of the Green Software series on federicocalo.dev.

Read the full article

The complete article (25 min read) with code examples, diagrams, and practical exercises is available here:

➡️ 04 - Scope 1, 2 & 3 Emissions: Data Modeling for ESG Software

https://federicocalo.dev/en/blog/scope-1-2-3-emissions-data-modeling-esg-software

By Federico Calò — Software Developer & Technical Writer