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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?
Not sure? Look up the CN code.
Includes electricity or hydrogen?
UK CBAM imports
Do you import aluminium, cement, fertiliser, hydrogen, iron or steel into the UK?
Not sure? Look up the commodity code.
Registration is due once the value reaches £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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