Climate change is a current global phenomenon. The EU and Finland are seeking solutions to achieve the Paris Climate Agreement objectives. Finland is committed to CO2 emissions targets. Public bodies have set their own carbon neutral targets.

The topic of this thesis was investigated through documentary analysis based on the 2017 annual reporting in CO2 emissions in business premises of 16 general government units in accordance with Scope 1 and Scope 2. CO2 emissions are classified as follows: direct emissions of Scope 1, indirect emissions of Scope 2 and other indirect emissions of Scope 3. The survey included 12 municipalities, a joint municipal consortium or a limited liability company and four state enterprises or limited companies. The study material was either published financial statements or published annual reports. The research subjects were selected through two preliminary studies. The Research subjects represented nationally strong management skills and expertise.

Six organizations' financial statements included carbon neutrality by the year x. The issue of CO2 emissions was reported in four financial statements. According to the research setting, the CO2 emissions of energy in the premises were not reported in the financial statements of the sample. Instead, two organizations CO2 emissions business premises for total energy consumption. The organizations reported as follows: a) t CO2 and CO2 kg / GWh; and b) used CO2 kg / brm3. Only seven organizations reported energy consumption alone.

Based on the results, the reporting of CO2 emissions of the premises' energy should be developed to find a common practice in the industry. Further research is needed for CO2 emissions reporting according to the application Scope 1 and Scope 2.

The study was a follow-up to a 2015 bachelor’s thesis on carbon dioxide emissions in the professional kitchen, the case of Juankoski production kitchen. This paiment study was done for the sole trader PBG KORHONEN.