First and foremost, it is essential to understand what a decarbonization strategy aims to reduce, and therefore what needs to be estimated and calculated. For enterprises, conducting a carbon footprint assessment is crucial for initiating a decarbonization strategy. A carbon footprint is a method of accounting for emissions of six greenhouse gases (GHGs), including carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), and fluorinated gases. It allows for the quantification and monitoring of these emissions generated by a company's activities. To do this, emissions are categorized into two types:

• Direct emissions: emissions from sources owned or controlled by the company.
• Indirect emissions: emissions resulting from the company's activities but occurring at sources owned or controlled by others.

This assessment includes emissions from energy consumption, industrial processes, transportation, the purchase of goods and services, and other sources, providing a comprehensive view of the carbon footprint of the entity being studied. Indeed, by quantifying emissions, a company can easily identify their various sources in order to take action to reduce them. Thus, once emissions have been estimated and calculated, the company then reports its findings and establishes a suitable transition strategy following two complementary approaches: mitigation (emission reduction) and adaptation (preparation to the impacts of climate change).