In accordance with the Greenhouse Gas Protocol, the reviewer concludes that the CCF methodology developed by PlanA.Earth GmbH is scientifically based and reflects the state of the art. The approach and principles behind the methodology are generally appropriate for the assessment of Corporate Carbon Footprint for selected target companies. Furthermore the data used and the approach for target setting and optimization measures are appropriate for the goal and scope of the method. Necessary recommendations for documentation were discussed during telephone conferences and implemented by PlanA.Earth GmbH. For the future, TÜV Rheinland recommends to continually enhance the methodology in line with the developments in science, technology and the targeted industries and to adapt the methodology report accordingly. Specifications and assessment limits can be found in the review report.