White paper · 18. Jun 2025

Higher education: how to move on from spend-based carbon accounting

Find out why higher education organizations are putting themselves at risk from an over-reliance on spend-based carbon accounting, how they can make the critical transition away from the methodology, and what opportunities this will bring.

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How to turn your higher education organization into a sustainability leader

Higher education organizations are at a critical juncture in their carbon accounting journeys. Many in the sector are still calculating their carbon emissions through the most basic methodology: spend-based. While this is a good starting point for organizations looking to track their carbon emissions, a continued reliance on it is bringing risks of unintentional greenwashing and audit failure, among other challenges.

So, will your organization stick with the common-held spend-based approach, used widely through the likes of the Higher Education Supply Chain Emissions (HESCET) tool in the UK, or will it take the lead in making the transition to improve data quality and gain a competitive edge?

This white paper shows you why it is so important that your organization makes the transition now, and how it can do it. You’ll uncover:

  • Why spend-based-focused tools like HESCET are delivering over-inflated estimations of carbon emissions
  • How HESCET could potentially cause discrepancies of 20-30% in carbon emissions calculations due to it’s lack of adjustment to inflation
  • The specific risks, like unintentional greenwashing and failed audits, that an over-reliance on spend-based carbon calculations could bring
  • Practical steps your organization can take to move towards more accurate methodologies
  • How the combination of Normative’s carbon accounting platform and expert climate strategy advisors compares to the limitations of tools like HESCET

If you want to tap into the huge opportunity organizations in your sector have to better support net-zero targets while remaining competitive, read our whitepaper today.

Download the white paper to turn carbon accounting risks into opportunities

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