Climate Balance Verified Emissions Management from Raw Material to Product

A guest contribution by Tobias Bergert* | Translated by AI 5 min Reading Time

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The transformation to a climate-neutral industry requires reliable figures instead of mere labels. With EMW Scale—Steel Carbon Accounting & Low Emission—EMW Steel Service Center presents an accounting model verified by an independent certification body, which precisely documents emissions along the supply chain and assigns them in a differentiated manner.

EMW Scale is already SAP-compatible today and thus seamlessly integrable into modern ERP environments.(Image: EMW Steel Service Center)
EMW Scale is already SAP-compatible today and thus seamlessly integrable into modern ERP environments.
(Image: EMW Steel Service Center)

The basis of EMW Scale is a batch-specific CO2e recording according to the cradle-to-gate principle, meaning from ore extraction to the delivery of processed products to EMW customers.

All emissions from raw material extraction, pig iron production, and transport to processing in the EMW plants are taken into account. The system is based on recognized standards such as the Greenhouse Gas Protocol Standard (GHG) and ISO 22095 for seamless traceability along the supply chain (Chain of Custody).

The core of the system is the linking of each batch with a verified environmental declaration—specifically, the EPD value (Environmental Product Declaration) of the respective supplier. If this value is below the reference value (product group-specific) of EMW Stahl-Service-Center, the difference is recorded as a real CO2e saving in an internal, regularly updated, and externally monitored CO2e bank. This value can, upon customer request, be specifically assigned for accounting purposes.

This creates order-specific product carbon footprints (PCF) that accountably separate physical emissions from the CO2 benefit of low-emission precursors—traceable, documented, and directly usable for ESG reports (Environmental, Social, Governance) and CBAM requirements (Carbon Border Adjustment Mechanism).

CO2e Bank With Real Value Claim

The CO2e bank of EMW Scale follows a consistent debit-credit principle, ensuring maximum transparency and integrity. The basis of every CO2e credit is an actually measurable and documented difference between product-specific emission values and the respective reference values based on recognized EPDs. Only verified emission reductions in the upstream value chain— such as through optimized raw materials or energy-efficient processing—are recorded as CO2e credits in the bank.

An overstatement or accounting embellishment is systematically excluded: The CO2e accounts are regularly monitored, validated, and documented, ensuring traceability for customers, auditors, and authorities at all times.

Customers receive only CO2e-reduced products, where the desired associated emission reduction is stored in the corresponding CO2e account and externally verified. Each allocation is data-driven, transparent, and traceable—an issuance without coverage is not possible. This protects against "greenwashing," pseudo-instruments, or unclear compensation models—overall, a reliable contribution to the decarbonization of supply chains.

Reliable Structure With Systematics

EMW Scale is already SAP-compatible today and thus seamlessly integrates into modern ERP environments. The system forms the basis for a fully digital representation of all CO2e-related transactions along the value chain—from goods receipt and internal material assignments to customer-specific sustainability reports.

The goal is the seamless automation and system integration of all processes to meet the increasing demands for transparency, traceability, and timeliness—particularly with regard to the EU Corporate Sustainability Reporting Directive (CSRD), the CBAM border adjustment mechanism, and the growing requirements of sustainability-oriented tenders.

Compatibility for Products And Supply Chains

With its modular architecture, EMW Scale is flexibly scalable, future-proof, and ready for the next stage of development—from manual recording to a fully digitized CO2e data infrastructure in the steel processing industry. The system is fully applicable to all steel grades and product groups—from cold- and hot-rolled products to surface-treated products with classic galvanized or zinc-magnesium coatings.

Due to its universal system architecture, Scale requires no compromises in quality, grades, or variable batch sizes in the long term. Customers receive their products in the usual range and specification—additionally equipped with a transparent, auditable CO2e sustainability profile. This makes climate transparency an integral part of the supply chain without operational limitations.

EMW Scale is designed to reliably meet the requirements of a wide range of industries—from the automotive industry and machinery and plant engineering to metal processing in construction, craftsmanship, and the technical supply chain. Whether OEM, Tier-1 supplier, or medium-sized industrial partner: companies receive reliable, production-specific CO2e emissions data at the push of a button—traceable, auditable, and practically prepared. This makes EMW Scale an ideal solution for:

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  • Sustainability reports according to CSRD standard
  • Customer requirements in CO2e-based tenders
  • Taxonomy-compliant purchasing and delivery strategies
  • CO2e balance at plant, product, or batch level
  • Strategic decarbonization targets in production and procurement

Verified System—Ready for Use And Future-Proof

EMW Scale is not a static model. It is open to the integration of new technologies for emission reduction—such as the use of direct reduction plants with hydrogen or electric arc furnaces. With every reduction at steelworks, the CO2e footprint of the products sourced by EMW customers also decreases—verifiably and securely accounted for. Likewise, new regulations, directives, or rule adjustments can be incorporated, ensuring the long-term viability of this accounting system for decades to come.

The CO2e data is based on a self-developed calculation model that can be used across industries and has been verified by an independent certification organization according to international standards. All calculations are fully documented, product group-specific, transparently traceable, and practical for daily use—whether for internal management, reporting, or communication with customers, investors, and authorities.

EMW Scale combines regulatory compliance with operational applicability—regardless of industry, company size, or digital maturity. In a dynamic market environment, companies need partners who can represent responsibility in a technical, verifiable, and transparent manner.

That is why EMW Scale is more than just a calculation tool. It is a reliable system that provides clarity. Customers receive a verifiable CO2e certificate from EMW for each delivery—with a separate proof of CO2e reduction, broken down by material group, batch, and scope. Integration into tender documents or ESG reports is seamless—ready for any audit requirement.

Making Responsibility Measurable

With Scale, EMW offers a system that not only accounts for CO2e emissions but also transforms them into a manageable, operationally usable tool. It enables the shift from abstract metrics to concrete actionability—along real supply chains and documented emissions data.

The steel industry in particular needs reliable CO2e reduction evidence with measurable added value—for internal CO2e balances as well as for regulatory requirements, tenders, and customer demands.

At the heart of EMW Scale is secure, emissions-reduced steel procurement. The system is market-ready and operational. At the same time, it connects industry, regulation, and market responsibility. The result: transparency, sustainability, and trust in the decarbonization of metallic value chains.

Sustainability Manager, Schäfer Werke Group