Frank Akowuge Dugasseh

The European Union’s decarbonization strategy relies on transparent and accurate climate data across value chains. Yet, existing sustainability reporting frameworks mainly target large companies, often neglecting small and medium-sized enterprises (SMEs). Although SMEs are largely exempt from mandatory reporting under recent regulatory simplifications, they play a critical role in Scope 3 emissions, which dominate the carbon footprints of larger firms. This paper presents two complementary, freely accessible digital tools designed to support credible carbon accounting. The first tool, Climate Compass, is a government-sanctioned tool that aligns with the GHG Protocol and has been used by >10,000 SMEs in Denmark to calculate Scopes 1, 2, and 3 emissions through a user-friendly interface. The second, a newly developed online cradle-to-gate life cycle assessment (LCA) tool, supports product-level carbon footprinting using open-source emission factor databases. The cradle-to-gate approach reflects typical SME production profiles and emphasizes embodied CO₂e from raw materials, transport, and energy consumption. Together, these tools enable researchers to effectively assess SMEs emissions in the value chain and thus support decarbonization while supplying reliable data to larger companies. The tool democratizes emissions analysis and supports regulatory and market demands and strengthens SMEs contribution to Europe’s low-carbon transition.

The expansion of cocoa farms is a major driver of deforestation and emissions in Ghana’s high forest zone. The Ghana Cocoa Forest Reducing Emissions from Deforestation and Forest Degradation Program (REDD+) was launched as the world’s first commodity-based initiative to address emissions from deforestation caused by cocoa production and generate non-carbon benefits. Hotspot Intervention Areas were established to implement the Ghana Cocoa REDD+ program. This study combines Q-methodology with focus group discussions and interviews to assess stakeholder perceptions in the Juabuso-Bia cocoa landscape regarding the capacity of the Hotspot Intervention Area to facilitate the generation of governance and economic non-carbon benefits to sustain emission reductions. We found that introducing the Hotspot Intervention Area has re-centralized landscape governance, which, coupled with weak collaboration among stakeholders, has led to poor generation of non-carbon benefits. Furthermore, efforts to include women in the leadership structure of the Hotspot Intervention Area can be described as tokenism, and little has been done to improve land and tree tenure for vulnerable groups. This, combined with the low adoption of climate-smart cocoa practices, is likely to negatively affect the generation of economic non-carbon benefits. To overcome these challenges, we recommend reforming the Hotspot Intervention Area, bolstering community-level sensitization, improving access to decision-making spaces that will enhance the participation of women and minority groups in landscape governance, and improving farmers’ tenure security through a registration scheme for land and trees. These recommendations can ensure the efficient generation of non-carbon benefits, which are key to the success of REDD+.