how do I calculate CO2 emissions per turnover

Emission intensity is emissions divided by revenue

CO2 emissions per euro of revenue — also known as emission intensity — are calculated by dividing the total emissions in a year (in tonnes of CO2 equivalent) by the annual revenue in euros. The result is usually a small number, for example 0.00012 tonnes of CO2 per euro, and customers ask for this mainly to be able to compare companies of different sizes with each other. The numerator — the emissions — is the part that the discussion usually concerns, not the denominator.

The question that actually poses a challenge to customers is which emissions are allowed in that numerator. The VSME basic module from EFRAG usually asks companies to provide scope 1 and scope 2; scope 3 is an additional component in this, not the basis. This means that in most cases you have direct greenhouse gas emissions (scope 1) and indirect emissions from purchased energy (scope 2) add together and divide that total by revenue. If you have already entered these two figures separately for another list, then this calculation is no further new work — it is a division, not a new measurement.

Where this can be traced back to: GHG Protocol and VSME

The division into scope 1, 2 and 3 comes from the GHG Protocol; this is the framework that virtually every customer questionnaire refers to, even if the list itself uses a different format. The EFRAG VSME standard builds on this and determines in the basic module which scopes are mandatory for the emissions figures of an SME — scope 1 and 2 at the core, scope 3 as an extension. If you are uncertain whether a customer means only scope 1 and 2 with "emissions" or also wants to see scope 3, then that difference is precisely what customer asks about scope 1 2 and 3 emissions, how do I fill that in correctly addresses.