Measuring (and checking) the carbon weight of a product translates the cost of producing it into money.

– The measurement and verification of carbon weights is shared between suppliers throughout the invoicing chain (right up to the end customer): each supplier sends its customer the weight of its product, which is then reflected in the weights of its own products.

– The weighting of purchases is based on cash cost accounting (where it exists).

The supplier is in the best position to give the weight of his product, just as he is in the best position to give its cost. He passes it on to the invoice, right to the end of the chain.

The differences :

– During the ramp-up period (particularly for imports) you don’t necessarily have the supplier’s carbon weight. Hence the need for reference weights (conservative if possible) on a standard product nomenclature.

– The carbons emitted or captured during production require expert assessments: from living species or industrial processes, bearing in mind that those linked to the combustion of fuels are pre-counted from the moment they are extracted (oil, gas, coal), cut (wood) or produced (biofuel).

– In order to pass on the carbon used quickly and accurately, it is recorded on a cash basis, except in the case of large commitments where it is essential to spread the costs over time to ensure that the sales weights are accurate.

View and download The rules of enlarged measures

See an example, The enlarged accounts of a catering company

See The trajectories