Carbon Intensity: How to Calculate tCO2e Per Employee and Per Revenue
What Is Carbon Intensity?
Carbon intensity is your total greenhouse gas emissions divided by a business metric — usually number of employees or annual revenue. It lets procurement teams compare suppliers of different sizes on an equal basis. A company with 500 employees and 2,000 tCO2e has the same intensity (4 tCO2e per employee) as a company with 10 employees and 40 tCO2e.
Enterprise clients and CSRD auditors increasingly ask for intensity alongside absolute emissions. The two most common metrics are:
- tCO2e per employee — most useful for service businesses
- tCO2e per EUR million revenue — most useful for manufacturing and product companies
Why Clients Ask for Intensity Metrics
A large buyer receives carbon data from hundreds of suppliers. Absolute emissions are hard to compare — a 5-person logistics company will always show higher Scope 1 than a 5-person law firm. Intensity normalises for scale and lets the buyer identify suppliers who are genuinely high-emitters relative to their size.
Under CSRD, large companies must disclose Scope 3 Category 1 emissions from their supply chain. Intensity data helps them model which suppliers to engage with first on reduction programmes.
How to Calculate tCO2e Per Employee
Formula: Total tCO2e (Scope 1 + 2 + 3) / Number of full-time equivalent employees
Example: - Total emissions: 87.4 tCO2e - Employees: 42 FTE - Intensity: 87.4 / 42 = 2.08 tCO2e per employee
Use the employee count at the end of your reporting year, or the average across the year if headcount changed significantly.
How to Calculate tCO2e Per EUR Million Revenue
Formula: Total tCO2e / (Annual revenue in EUR / 1,000,000)
Example: - Total emissions: 87.4 tCO2e - Annual revenue: EUR 4.2 million - Intensity: 87.4 / 4.2 = 20.8 tCO2e per EUR million revenue
Sector Benchmarks for EU SMEs
These are approximate ranges based on published industry averages. Your figure may differ based on energy mix, geography, and business model.
| Sector | tCO2e per employee | tCO2e per EUR million revenue |
|---|---|---|
| Professional services (law, consulting) | 1–4 | 5–20 |
| Software and technology | 0.5–3 | 3–15 |
| Light manufacturing | 5–20 | 20–80 |
| Logistics and transport | 15–60 | 30–120 |
| Construction | 8–25 | 15–60 |
| Food manufacturing | 10–40 | 25–100 |
| Retail (physical) | 3–12 | 10–40 |
If your intensity is significantly higher than your sector average, it is worth identifying the dominant emission source before sharing the number — and noting what reduction steps you are taking.
Intensity Metrics and the Rebound Effect
A common mistake is to show falling intensity while absolute emissions stay flat or rise. Clients are becoming aware of this pattern. CSRD reporting requires both absolute totals and intensity metrics. Report both honestly. If your revenue grew 30% and your emissions grew only 10%, that is a genuine improvement in intensity — and worth stating clearly.
What to Write on a Carbon Questionnaire
When a questionnaire asks "Please provide your emissions intensity":
- State the metric: "2.1 tCO2e per full-time employee"
- State the base: "Based on 42 FTE at year-end 2024"
- State the scope: "Scope 1 + Scope 2 + Scope 3 (Categories 3, 5, 6, 7)"
- State the methodology: "Calculated using GHG Protocol Corporate Standard and DEFRA 2023 emission factors"
One sentence per point. Procurement teams review dozens of responses — clarity wins.
Frequently Asked Questions
What is carbon intensity in sustainability reporting?
Carbon intensity is a normalised emissions metric that expresses your total GHG output relative to a business activity unit. The two most common are tCO2e per employee (workforce intensity) and tCO2e per €1m revenue (economic intensity). They allow like-for-like comparison between companies of different sizes.
How do I calculate tCO2e per employee?
Divide your total annual emissions (Scope 1 + Scope 2 + relevant Scope 3 categories) in tCO2e by your average headcount for the reporting year. For example: 85 tCO2e ÷ 12 employees = 7.1 tCO2e per employee. DeCarbonOPS calculates this automatically on your Carbon Passport.
What is a good carbon intensity benchmark for an SME?
EU service-sector SMEs typically range from 2–8 tCO2e per employee. Manufacturing SMEs typically range from 15–50 tCO2e per employee due to higher process and energy intensity. A figure below the sector median is considered strong performance for supplier questionnaire responses.
Why do buyers ask for emissions per revenue rather than total emissions?
Revenue intensity (tCO2e per €1m turnover) removes size bias — a €2m supplier and a €20m supplier can be compared on the same scale. CSRD Scope 3 Category 1 calculations often use spend-based methods that implicitly assume an emissions-per-revenue ratio, making this metric directly compatible.
Which intensity metric should I report if the questionnaire asks for both?
Report both. Include tCO2e per employee for workforce-normalised comparison (most common in service sectors) and tCO2e per €1m revenue for economic normalisation (most common in manufacturing and logistics supply chains). DeCarbonOPS generates both on a single Carbon Passport.
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