One of the main challenges Mammut faced with regard to carbon accounting was the data availability and reliability, especially if covering all three scopes and categories. Here, the main difficulty was to find the right level of detail for each category. For Mammut, “Purchased Goods and Services” is the main contributor to the company’s overall footprint. These impacts occur during the production of materials and products, which requires a high granularity in this category. Even more so, since Mammut’s goal is not only to report their carbon footprint, but also to identify hotspots, define possible measures, and report the improvements during the next iteration. Consequently, Mammut quickly realized that common calculation models in Excel are limited in fulfilling these high requirements. With the Cozero Platform they now have transparency of all accounts and the power of accounting and controlling in their own hands, which serves as one single source of truth.
Another challenge is to find the right emission factors for specific use cases. Additionally, Mammut experienced that carbon accounting hasn’t been very accessible to most of the employees, and often sits within specific departments. However, to successfully transform the business, the carbon footprint needs to be integrated in everyone’s daily work. Technical data sheets in Excel and complex data entry processes are difficult to get people involved with. Also, carbon accounting and the requirements towards the results in terms of accuracy are constantly increasing.