---
title: How is it decided which items are material for our company and are therefore included in the balance sheet?
description: How is it decided which items are material for our company and are therefore included in the balance sheet?
---

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# How is it decided which items are material for our company and are therefore included in the balance sheet?

Based on your business model and your regular operational activities, we will discuss the key items for your carbon footprint during the onboarding appointment. Minor factors may change in the course of the consumption data collection due to data quality or data source, although the basic requirement for completeness and transparency remains the same. 

- [About the VERSO Climate Hub](https://helpdesk.verso.de/en/climate-hub/about-the-verso-climate-hub?hsLang=en)
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    - [Accounting - Standards: ESRS E1-6](https://helpdesk.verso.de/en/climate-hub/corporate-carbon-footprint-ccf?hsLang=en#accounting-standards-esrs-e1-6)
    - [Targets & Measures](https://helpdesk.verso.de/en/climate-hub/corporate-carbon-footprint-ccf?hsLang=en#targets-measures)
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    - [Accounting - Reports: General](https://helpdesk.verso.de/en/climate-hub/product-carbon-footprint-pcf?hsLang=en#accounting-reports-general)
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    - [Frequently asked questions](https://helpdesk.verso.de/en/climate-hub/product-carbon-footprint-pcf?hsLang=en#frequently-asked-questions)
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    - [Accounting - Reports: General](https://helpdesk.verso.de/en/climate-hub/life-cycle-assessment-lca?hsLang=en#accounting-reports-general)
    - [Accounting - Reports: Data](https://helpdesk.verso.de/en/climate-hub/life-cycle-assessment-lca?hsLang=en#accounting-reports-data)
    - [Frequently asked questions](https://helpdesk.verso.de/en/climate-hub/life-cycle-assessment-lca?hsLang=en#frequently-asked-questions)
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