In the contemporary business landscape, carbon emissions have emerged as a crucial metric for assessing environmental impact. As global awareness of climate change intensifies, organizations across various sectors are increasingly held accountable for their carbon footprints. For many industries, such as manufacturing, evaluating emissions is relatively straightforward due to the direct correlation between physical processes, machinery, and their associated carbon outputs. In these sectors, the tangible nature of operations facilitates more precise measurement and management of emissions.

Conversely, Information Technology (IT) companies confront a distinct set of challenges in this regard. The intangible nature of their operations, which predominantly involve digital processes, data centers, and cloud computing services, complicates the assessment of their environmental impact.