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CO2 Log .com · .de

Checker

What CO2 must we log?

One form, five regimes. The output is a screening note with sources — not a filing, not a carbon calculator, not a certificate.

Company
CSRD’s EU route vs third-country route turns on this. EEA transposition can differ.

Turnover: use the consolidated figure if you prepare group accounts.

If you are not an EU undertaking
EU net turnover over €450m in each of the last two years?
Qualifying EU subsidiary, or EU branch with over €200m turnover?
California (SB 253)
Do you do business in California?
Only needed for US-based entities. Threshold is more than US$1 billion.
EU CBAM imports
Do you import cement, iron/steel, aluminium, fertilisers, electricity or hydrogen into the EU?
Includes electricity or hydrogen?
UK CBAM imports
Do you import aluminium, cement, fertiliser, hydrogen, iron or steel into the UK?
Registration threshold is £50,000. Keep records even below it.
Commercial pressure
Has a customer asked for carbon or ESG data?

Not legal advice. Rules last verified 2026-09-14.

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