BISKO Standard: Germany's central methodology for preparing territorial greenhouse gas (GHG) inventories at the municipal level

Background

As more German municipalities began developing climate action plans, they adopted different methods for calculating greenhouse gas emissions. This made it difficult to compare emissions between municipalities or track progress over time. To address this, the Bilanzierungs-Systematik Kommunal (BISKO) was developed in 2014 under Germany's National Climate Initiative, with the first standard published in 2015. The standard provides a harmonized methodology for territorial greenhouse gas accounting that aligns with international principles while reflecting the specific circumstances of German municipalities. Today, BISKO has become Germany's principal municipal GHG accounting standard, with the German Environment Agency (UBA) reporting that around three-quarters of current municipal greenhouse gas inventories are prepared using BISKO.

Key Provisions

The BISKO Standard establishes a common methodology for calculating territorial greenhouse gas emissions generated within a municipality. Its principal provisions include:

• A standardized methodology for preparing municipal greenhouse gas inventories using a territorial accounting approach.

• Common calculation methods, activity data requirements, and emissions factors to ensure inventories are comparable across municipalities.

• Coverage of the principal emissions sectors, including energy, buildings, transport, industry, and waste.

• Annual updates to emissions factors and supporting datasets to keep inventories consistent with the latest national statistics.

• Guidance for monitoring emissions over time to evaluate climate action plans and progress towards municipal climate neutrality.

Current Status

The BISKO Standard continues to be actively maintained by the Agency for Municipal Climate Protection on behalf of the German Federal Government. The methodology is updated regularly to reflect improved emissions factors, new statistical data, and evolving climate policy requirements, with the 6th edition of the methodology published in 2025. BISKO has become the de facto standard for municipal greenhouse gas accounting in Germany and remains an important tool for local governments pursuing climate neutrality. While many greenhouse gas accounting standards are designed for organizations or companies, BISKO focuses specifically on emissions generated across an entire municipality, enabling consistent climate monitoring and comparison between local authorities.