Frequently asked questions
The Climate Reporting Tool
In this article, we have compiled questions for the climate reporting tool, divided into methodology, roadmap, and user access.
📊 Data Quality and Method
How are emissions calculated? Is there a conversion factor at the account level?
Greenhouse gas emissions are calculated based on transactions on various SAF-T accounts in the accounting system.
- Each SAF-T account is assigned one or a combination of several emission factors based on what is normally recorded as expenses on various accounts.
- For some accounts, we use a weighting of emission factors where there are life cycle analyses and consumption statistics.
- Transactions are aggregated monthly per account and adjusted for consumer price index and energy prices.
Why are SAF-T accounts used for emissions categorization?
SAF-T accounts must be available in the accounting records if requested by the Norwegian Tax Administration. Thus, all Norwegian accounting software can export a standardized SAF-T report file (XML format).
- SAF-T accounts can be used as the basis for a simple yet complete and comparable greenhouse gas reporting.
- Each accounting system is responsible for the SAF-T ID categorization in its system, and the accountant or finance manager can easily activate automatic categorization of the SAF-T account ID.
Which SAF-T version do you use?
We use the new SAF-T version 1.3, with 4 digits. This is the latest standard and must legally be implemented in all accounting systems to report tax in 2025.
What databases do you use?
We use Exiobase 4 for spend-based emissions calculations.
Do you use a product or sector-based approach to estimate emissions?
In Exiobase 4, there are two available sets of input-output models and emission factors:
- Transactions between industries (IXI): Provides information on how much one industry delivers to or buys from another industry. Classified into 163 NACE categories (industry codes).
- Transactions between products (PXP): Provides information on how much of a product is used to make other products. Classified into 200 CPA product categories.
Ducky uses the IXI version of the model to calculate emissions at the account level in the climate reporting tool.
Do you adjust emissions in category 3.1, goods and services?
We do not offer any adjustments for category 3.1 yet. We see that it is possible to differentiate by sector and are in dialogue with ERP systems to produce consistent information about suppliers. This is a good step towards capturing information at the line item level on invoices.
The accounts in the accounting system are divided for accounting and tax purposes (VAT etc.). The purchased goods category cannot be differentiated based on the current account setup, although more detailed data exists for various services.
🗺️ Roadmap and Future Opportunities
Will the tool focus on tracking changes over time?
Issues with the spend method (e.g., where an expensive train trip might seem to have higher emissions than a cheap flight) can be addressed by separating travel modes in different accounts or using information from travel expense reports.
Our top priority is to increase precision in data collection. We are developing functionality that allows companies to set up indicators and measure them over time (e.g., number of flights or liters of fuel). Users will be able to override spend data with more accurate activity data (kWh, liters) and move from generic emissions data to product-specific data (e.g., from Environmental Product Declarations).
When will new functionality with indicators be released?
Functionality will be rolled out continuously throughout Q1 2025. The package will include indicators for energy and greenhouse gases (ESRS E1-5 and E1-6), as well as a selection of S- and G-indicators.
Will the new functionality be adapted to CSRD regarding ESRS tagging (ESEF)?
Yes. The sustainability reporting file format is XBRL (eXtensible Business Reporting Language). Once the Brønnøysund Register Center has defined the final formats for ESRS, LSME, and VSME, we will support them for direct upload to Altinn.
Can this tool be used to report to Eco-Lighthouse or CSRD?
Yes. The tool is designed to help SME companies address both direct and indirect requirements. The data is compiled for the appropriate purpose and format, whether it’s EU directives or certification schemes like Eco-Lighthouse.
👥 Who can use the tool?
- Do you need to have Visma? No. We offer SAF-T file upload for all customers. Contact
mads@ducky.ecofor setup. - Municipalities and county councils? Yes, we are working to ensure that the tool is also useful for the public sector.
- Large companies? Yes. Even though we focus on SMEs, the functionality is equally applicable for large companies as a supplement to address specific topics in sustainability reporting in a simple and affordable way.
❓ Other Questions
How is double reporting handled in the tool?
Financial data is already recorded in such a way that nothing is counted twice internally. When using activity data (e.g., liters of fuel), the system runs a check against accounts where this is usually recorded. Either the spend data is overridden, or the user is notified of discrepancies.
Double entries between companies are a natural part of the GHG Protocol (one company’s Scope 1 is another’s Scope 3). The tool follows these international standards.