"BISKO" is neither a sausage nor a new chocolate bar, but the new "Municipal Accounting Standard". After four years of development, a methodology paper is now available that provides clear accounting rules for energy and greenhouse gas balances for municipalities in Germany. In a lengthy consultation process, coordinated and led by ifeu Heidelberg, questions such as "Is it permissible to include green electricity in the balance sheet?" or "Should the electricity mix of the municipality, the state or the federal government be used?" were clarified with scientists, municipalities and consulting institutes. It is hoped that municipal balance sheets will be calculated uniformly in the future and will thus be comparable.
At ifeu Heidelberg there is more information.
The first software tool that has implemented the BISKO standard is the climate protection planner www.klimaschutz-planer.de
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Stock, CO2-neutral, DE-News, Research, Climate emergency, Climate protection, Tools, Certification & Labels