With its COI Business Module, a company

continuously decarbonises its offer


lets its partners know


What does its Business Module give a company?

– 3 carbon measures: the weight(s) of its offer, its footprint and its decarbonation result

– Its 2 main carbon accounts: carbon balance sheet and income statement

– 3 good practices : indicate its carbons to the customer, help its supplier to do the same with its own Module, have its accountant keep and validate the carbon accounts on an ongoing basis.


Are you an accountant or chartered accountant ?

1. Download the free Principles and good practice of carbon accounting (how to create and maintain a company’s carbon accounts)

2. You will find the accounting principles and controls that you already apply to the company’s monetary accounts


Up to date with international carbon standards (scopes 1, 2 and 3), the accounting measure has six qualities compared to traditional counting :

1- The accounting balance, with as many carbons coming in as going out.

2- Accounting reconciliation, the supplier’s outgoing weights are the customer’s incoming weights.

3- Accounting exhaustiveness, the scope is aligned with the monetary scope.

4- Accounting significance, estimates focus on carbon-significant lines.

5- Accounting prudence: when we do not have the supplier’s carbons, we take an estimate from a public source plotted with a prudence coefficient.

6- The specialisation of material accounting on real products, Greenhouse Gases : financial carbons are counted separately from real carbons.

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