The first stage of any carbon reduction program is an initial analysis, historically this has normally been a scope 1 or scope 2 analysis. It should start with your supply chain since this is the bulk of your carbon footprint.
Scope 1 is your direct emissions e.g. burning fuels, releasing refrigerants
Scope 2 is emissions from things like electricity and district heat where a 3rd party create emission for your immediate use.
Scope 3 are your in direct emissions this is mainly your supply chain with very small contributions from areas such as waste, business travel, investments etc. There are 15 categories in Scope 3 and employee commute is normally the 2nd largest item that is ignored after supply chain by most organisations.
The problem with this is that it does not cover the majority of your organisations carbon footprint. There are a few organisations such as power generators or aluminium smelters where this may be the majority, but for most organisations the travel and energy use is a small part of their overall carbon footprint, and the majority of the carbon footprint comes from the other goods and services that the organisation uses.
Co2Analysis thanks to the help of its academic partners, has created a breakthrough in Carbon Analysis with GreenInsight , this makes cost effective Scope 3 Supply Chain analysis possible and thus organisational carbon footprints possible.
The analysis is the start of a proper carbon reduction program, where the highest areas of carbon usage are identified projects created that have the maximum cost benefit in reducing the organisations carbon footprint.
Carbon reduction should be carried out before looking at carbon offsetting, since carbon reduction will normally provide you with organisational savings and offsetting creates additional expense. You could use the savings generated from carbon reduction projects to offset those parts of your organisation that can not be cost effectively reduced in emissions as part of your net zero plan.