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Case Study —

Leading Manufacturer of MedTech Devices

About the Case Study

  • MedTech
  • Leading manufacturer of MedTech devices
  • DACH region (and international sites)
  • Corporate Carbon Footprint (Scope 1 & 2) inventory
  • Scope 1 & 2 inventory (GHG Protocol) for German and international subsidiaries within and outside of Europe
  • Annual reduction potential through efficiency measures by 10-15% (e.g. as lighting, compressed air, and HVAC upgrades)

Objectives

    • Build an auditable, GHG Protocol-compliant Scope 1 & 2 inventory as the basis for target-setting and progress tracking
  •  Identify the key emission and consumption drivers (hotspots)
    • Derive concrete, measures with a short-term to mid-term implementation horizon

Challenges

    • Fragmented and incomplete data that is distributed across multiple ERP systems, departments, and responsibilities
  • Establishing data governance structures with clear data standards, accountability and defined data collection processes
  •  Owning methodological approaches to guarantee uniform and consistent calculation methods across entities with different data maturity levels

Strategic Context

Economic and market pressure is increasing


The ability to provide a documented, auditable footprint is becoming an increasingly relevant factor for market access — not only towards regulators, but also towards healthcare purchasers and OEM customers who are beginning to factor carbon performance into their own supply chain reporting and procurement decisions. For companies that have not yet systematically tracked emissions, this shift turns carbon accounting from a reputational nice-to-have into a near-term commercial necessity, with direct implications for cost exposure, competitiveness, and continued access to key markets.

CBR Approach

Scope 1 & 2 as a cost-efficient entry point


CBR built a structured Scope 1 & 2 inventory for the client’s German and international sites, based on the GHG Protocol. Under the GHG Protocol, the internationally recognized standard for corporate emissions accounting, building an inventory follows a defined sequence. Our client worked with us on identifying relevant emission sources (e.g. boilers, fleet vehicles, refrigerants, purchased electricity and heat); determining the appropriate level of data granularity; selecting a calculation method for each source (activity-based, using metered consumption data, or spend-based, using cost data where consumption data is unavailable); collecting and validating data; calculating emissions; and consolidating the results into a reportable inventory.

The focus was deliberately placed on emission sources it can act on without depending on suppliers or customers and within the company’s direct operational control (e.g. fuel combustion, refrigerants, company vehicles and indirectly through purchased energy) rather than the broader, more complex, and harder-to-influence Scope 3 value chain.

Value Created

From inventory to concrete actions


The assessment can translate into several tangible benefits for the company:

    • Uncovering general emission hotspots across the company and at individual sites, enabling the development of clear reduction targets and decarbonization measures for short-, medium-, and long-term goals that also deliver measurable economic benefits, such as cost savings.
    • Exposing billing inaccuracies through the detailed data collection required for carbon accounting, as unusually high costs prompt a closer review of the underlying data, such as incorrectly charged energy costs.
    • Identifying sites still on default energy supply without an active contract, creating a dual incentive to switch to a renewable energy tariff and secure more favorable rates through a proper supply agreement.

Key Takeaways

Scope 1 & 2 as a cost-efficient lever


Scope 1 & 2 typically account for approximately 10–25% of a MedTech company’s total emissions and carry a disproportionate higher share of the sector’s readily available decarbonisation potential — the emissions that can be measured, influenced, and reduced without first having to align an entire supplier base. This project demonstrated that a manageable investment in efficiency measures delivered measurable significant positive cost and emissions impact. For MedTech companies still early in their decarbonisation journey, this makes Scope 1 & 2 not just a compliance starting point, but a genuine lever for near-term value creation.

Get in Touch With the Team

Ann-Kathrin Heinrich

Senior Consultant

I am passionate about driving sustainable transformation by leveraging ESG software and innovative technology. In today’s dynamic landscape, integrating sustainability strategies with business intelligence and regulatory compliance is essential. With expertise in business strategy, software management, and regulatory frameworks such as the EU Taxonomy, CSRD, and CCF, I help organizations implement impactful, measurable solutions

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Frank Roth

Principal

With over two decades in healthcare- and project-management roles, on the corporate side and as a management consultant, I am committed to driving business development, innovation and sustainable strategies. My focus lies in enhancing regulatory compliance and developing business models that adapt to evolving environmental, social, and governance obligations.

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