FAQS

• Identify cost-saving opportunities by improving efficiency and reducing waste.

• Enhance a business's brand reputation and social license by demonstrating sustainability leadership to customers and stakeholders.

• Meet future regulatory and market expectations, as carbon reporting and reduction are becoming key business requirements globally.

• Identify reduction opportunities - receive tailored recommendations to lower the business's carbon footprint.

CO₂e (carbon dioxide equivalent) is a standard unit for measuring carbon footprints. It expresses the impact of different greenhouse gases - such as methane (CH₄) and nitrous oxide (N₂O) - in terms of the amount of CO₂ that would cause the same global warming effect. This allows businesses to measure and compare their emissions across various sources more accurately.

The tool uses a spend-based approach to estimate a business’s carbon footprint. Spend-based means it is an estimate of greenhouse gas emissions based on how much money an organisation spends on goods and services (i.e., suppliers). It's one of the two main methods of carbon accounting, along with activity-based.

An activity-based approach, in contrast to a spend-based approach, uses actual activity data of scope one and two emissions. This can include kilowatt-hours (kWh) of electricity used, litres of fuel consumed, or kilometres travelled. The activity-based approach helps to calculate emissions with more precision, given that emissions can be attributed directly to the activity. However, this approach requires more precise record-keeping and data entry.

The Cogo tool uses a spend-based approach, which estimates emissions based on financial transactions. This method works by:

• Categorising a business’s expenses into industry-standard emission categories (e.g. fuel, electricity, travel, office supplies).

• Applying emission factors to each category, based on global and national carbon intensity data.

• Calculating a carbon footprint estimate provides a clear picture of a business’s impact.

This approach is fast, accessible, and provides a strong starting point for businesses beginning their carbon journey. While spend-based data gives a baseline estimate, businesses can refine their footprint over time with more detailed activity-based data.

• Scope One: Direct emissions from a business’s operations. Typically, this would involve burning or utilising a fuel.

  •  e.g. oil/gas/coal-fired heating, on-site energy generation and/or petrol/diesel powered vehicles.

• Scope Two: Indirect emissions from purchased energy. Usually in the form of electricity.

• Scope Three: Indirect emissions from a business’s value chain.  This could be purchased goods, waste, business travel and staff commuting.
  

Scope three emissions are indirect emissions from a business's operations, typically including:

• Purchased goods and services (e.g., supplies, raw materials, equipment).

• Waste generated in operations (e.g., landfill, recycling, composting).

• Business travel (e.g., flights, car rentals, accommodation).

Additionally, carbon emissions resulting from a business's employees' commute and customers' transport (to and from a venue via their transport/vehicle) can be considered as part of a business's scope three emissions.

The tool calculates carbon emissions based on spend-based data, meaning it estimates carbon emissions using financial transaction data. While this provides a useful baseline, businesses can refine their carbon footprint by incorporating activity-based data (such as actual energy use, fuel consumption, or waste volumes) where possible.

The Cogo Vistr Carbon Manager Tool enables businesses to get started on measuring their carbon footprint and to easily and quickly achieve a carbon footprint estimate through direct integration with accounting data. This supports businesses to measure their footprint, and most importantly, frees up time and energy to support asset reviews and reduction. The tools approach is aligned with the international standard for carbon footprinting: the Greenhouse Gas Protocol, so you can be confident that the reported footprint is credible. The report function enables businesses to easily share their footprint with corporate clients as needed, or for inclusion in tenders. The report essentially contains a 'self-reported' business carbon footprint. 

Certification essentially requires a higher-detail carbon footprint that has to be independently audited and verified as accurate and complete, against a recognised standard, e.g., ISO14064. Certification may also require additional information on the business's carbon reduction targets and reduction plans. 

The higher level of auditing and the brand value of the certification logo mean that certification has a higher cost to achieve, as well as ongoing recertification costs. 

Cogo's Carbon Manager tool connects to a business's accounting software to import transaction data. This transaction data is used as a basis for estimating a business's carbon footprint. 

More information about Cogo's methodology.

See more information about who sees what data in this resource -  (Internal link) What is the Cogo Vistr Carbon Manager Tool.

Cogo: The Carbon Manager is built and operated by Cogo, Aotearoa-based carbon measurement and climate action specialists. When you sign up, you'll be directed to Cogo's Terms & Conditions, which details their data privacy policies.

Cogo works with hundreds of trusted SMEs and major corporations worldwide including major international banks, such as; Kiwibank, Westpac, Natwest Group, CommonWealth Bank, TSB and more, who use Cogo’s Carbon Engine to provide carbon data to their customers.

Vistr: Vistr is a data organisation specialising in regional tourism insights. As a data collection partner for this tool, Vistr gathers the total carbon footprint of businesses calculated by Cogo and aggregates this data to produce the districtwide carbon footprint. Vistr does not have access to any business’s expenses. 

WellingtonNZ and Hospitality NZ do not have access to individual business’s expenses or carbon footprints. However, do have access to the total carbon footprint for the region, which can be segmented into specific sub-sectors.

A business's spend-based data from a business's accounting software is used to estimate the business's carbon footprint by classifying transactions and assigning emission factors. This data is then used to generate a carbon footprint estimate, suggest climate actions, and create the carbon footprint report. For more information on how a business's data is accessed and used, please see here on the Cogo website.

Privacy is governed by Cogo’s Privacy Policy and Terms of Use, which can be found here and also inside the tool by following Settings > Support > Privacy. 

If you no longer wish to use the Vistr Carbon Manager, you can easily disconnect the tool from your Xero account. This removes all access to your business's bank transaction data. You will still be able to sign up for the tool again in the future and continue your climate action journey.

To have your account and all associated data permanently deleted, please contact VCMsupport@vistr.nz. Doing this means that if you decide to continue your climate action journey in the future, then all the progress achieved to date will be lost.

Currently, the tool integrates with Xero, MYOB, and QuickBooks.

Please allow approximately 90 minutes to 2 hours to complete the process. You don't need to complete it all at once.

Sign up via this link. 

Yes, administrator access is required to link your accounting platform with the tool. You may need to coordinate with your accounts team or bookkeeper. Once connected, your administrator can add you as an independent user of the tool, however, they must be aware that this will provide you with access to the business’s expense data. 

Once a business has signed up, you can log in via the following link: https://vistr.business.cogo.co/log-in. It is recommended that you favourite this link or add a desktop shortcut for easy access to your dashboard.

This initial step populates your dashboard with preliminary data, giving you an initial overview. You will have the opportunity to categorise all your transactions later.

When integrating the tool, the sector and subsector lists in the dropdown boxes are aligned to ANZIC codes.

If you are unsure about which sector and subsector your business belongs to, visit the Business Industry Classification Codes website to search for your industry.

The estimated industry average represents the average carbon footprint of an organisation working within your business's sector and at your business’s size/scale. It is intended to provide some context for your business's carbon footprint estimate. Every business is unique, and comparing your business's carbon footprint estimate to this industry average figure is of limited value beyond providing some context. You shouldn’t view this figure as a target, and should instead aim for your emissions to reduce year on year.

Cogo analyses financial transactions and automatically categorises spending across various industries. Each transaction is linked to an emissions factor specific to the industry, and Cogo converts that transaction into a carbon emissions estimate. Categorising transactions means assigning your business's spending to specific categories (e.g. transport, utilities, accommodation) so the tool can accurately estimate the associated emissions.

While accuracy is ideal, it is understandable that precise categorisation can be challenging. Aim for the most accurate categorisation possible based on your understanding of the transaction. The more accurate your categorisations, the more reliable the business's carbon footprint calculation will be.

However, Cogo uses established emission factors and methodologies that account for some degree of variation. Focus on categorising major spending areas accurately, as these will have the most significant impact. If you're unsure, it's better to choose a broader category than to guess incorrectly. It is also recommended that you review your categories periodically to ensure they remain accurate as your business evolves.

If a supplier's name is unfamiliar, try the following:

• Review transaction details: Check your bank statements or invoices for more information about the transaction.

• Search online: Use a search engine to look up the supplier's name and see if you can find more information about their business.

• Categorise based on transaction type: If you can't identify the supplier, categorise the transaction based on the type of goods or services purchased.

• Contact your finance team: Your finance team may have more information about the supplier.

• Use one of the 'Other' options while finding out more: If you think the transaction is related to the procurement of services, then select 'Professional Services' > 'Other'. If you think it is related to physical goods/consumables, then select 'Consumables and Supplies' > 'Other'. Remember, you can review and reclassify any time!

If you find a spend category that doesn't fit the provided options, please:

• Select the closest available category: If a similar category exists, use that as a temporary measure.

• Use one of the 'Other' options: If you think the transaction is related to the procurement of services, then select 'Professional Services' > 'Other'. If you think it is related to physical goods/consumables, then select 'Consumables and Supplies' > 'Other'.

Contact the Vistr team at VCMSupport@vistr.nz. Vistr and Cogo are continually working to tailor the tool to best meet the needs of our sector. We’re happy to provide guidance and value your feedback. Please provide details about the missing category, and we will assess whether to add it to our database.

Certain payments, such as those to government agencies (IRD) or shareholders, often show zero direct emissions. These are primarily financial transactions rather than purchases of goods or services with embodied carbon.

Yes, while the tool primarily uses spend-based data, businesses can integrate activity-based data to improve accuracy.

Example of activity-based data:

• Kilowatt-hours (kWh) of electricity used rather than just the spend on power bills.

• Litres of fuel consumed rather than fuel costs.

• Tonnes of waste generated, broken down by waste type.

By incorporating both spend-based and activity-based data, businesses can refine their emissions calculations and track reductions more accurately over time.

Within the dashboard, navigate to the 'Activity data' tab. Here you will see a list of scope one and two suppliers and associated transactions. For any transaction where activity data can be added, you will see a 'missing data' in red. You can input the correct data based on receipts, invoices, or data that can be retrieved from a supplier portal if available.

The actions tab in the tool is a list of changes your business can make to reduce its carbon footprint. Each action is broken down into achievable steps to help you reduce your business's carbon footprint. The tool tailors these actions to your business's carbon footprint profile and industry. Suggestions are prioritised based on the areas of your business where there is the greatest potential to reduce emissions associated with the spend or activity type.

Other team members can be added through the 'invite users' function in the dashboard.

Settings > Invite Management > Invite New User.

Users can be managed in Settings > Manage Users.

Please note that all users will be able to view the most recent transactions (spends).

Alternatively, you can share a PDF report generated from the 'Reports' tab or the public profile outlined in the question above.

Once you have signed up, you can log in via the following link: https://vistr.business.cogo.co/log-in. We recommend you bookmark this link or add a desktop shortcut for easy access.

Public profile is an optional feature where businesses can choose to create a high-level summary that can be shared via a digital link to key stakeholders in your business. This does not include any business expenses or a carbon footprint breakdown. By selecting publish now, this will not publish your profile immediately. You can read information on the page and decide if a public profile is right for your business. Once published, you can unpublish at any time.

Please find a public profile example here.

Multiple user access to the tool should remain unchanged regardless of changes in your accounting staff. You will need to brief the new administrator of your accounting platform to ensure they are aware of what the tool is, how it works and what you see. 

It is recommended you log into the tool once a month to: 

• Add activity data.

• Categorise new suppliers.

• Review auto-categorisations.

• Update and track progress on reduction actions.

• Generate a monthly report.

Yes! Your carbon report outlines the critical data, footprint completeness, and key methodological assumptions necessary to enable the result to be audited by a third party. Cogo also has a methodology document available, which explains the footprinting and reporting approach in more detail.

In terms of auditability, the spend-based footprint components are easily traced back to spend data in the Carbon Manager tool, however, the activity-based footprint components will need to be traced back by an auditor to their respective invoices.

Most auditing of a small business's carbon footprint currently occurs as part of a formal certification process that the business chooses to enter into. It is possible that in future, corporate customers may ask to audit your carbon accounting, however, this would only be done to the extent needed for the corporation’s carbon assurance process, i.e. it is unlikely that you would be subject to a full carbon audit.

Setting a carbon reduction target helps businesses move from measurement to meaningful action, driving cost savings, efficiency, and resilience. It builds trust with customers, future-proofs against regulations, and aligns with global best business practice. A clear target provides a benchmark for tracking progress, celebrating achievements, and demonstrating sustainability leadership.

The carbon report provides an up-to-date summary of your organisation's 12-month carbon footprint, including a breakdown by scopes one, two, and three and reduction actions committed to. The report can and shared with internal and/or external audiences. You have the option to include or exclude carbon intensity and revenue information, depending on whether you intend to share this externally or not.

The tool provides a robust estimate of your business’s carbon footprint, based on spend-based emissions calculations. Businesses can confidently use it to:

• Track and compare emissions over time, identifying opportunities for reductions.

• Understand carbon hotspots within their operations, like energy use or supply chain purchases.

• Make informed sustainability decisions, helping prioritise decarbonisation strategies.

• Showcase a commitment to measurement and improvement, which is essential for transparency.

Limitations and greenwashing risks:

• It’s an estimate, not a precise measurement. Spend-based calculations provide a general footprint but don’t capture actual emissions from specific suppliers, production methods, or operational efficiencies.

• Many emissions (especially from suppliers) are modelled on industry averages, which may differ from your actual supply chain impact.

• The tool does not provide a certification. While the tool helps businesses measure and track emissions, it does not certify carbon neutrality or validate emissions reductions for formal claims.

• Risk of misleading claims. If businesses say they have “reduced emissions” without demonstrating action, it could be perceived as greenwashing.

To avoid greenwashing, businesses should use their carbon data responsibly and ensure sustainability claims are transparent, specific, and backed by action.

Be clear about what the data represents.

• Say: "We are measuring our carbon footprint using the Cogo tool to identify reduction opportunities."

• Avoid: "We are a low-carbon business because we use Cogo." (Cogo measures, but reductions require action!)

Use the tool as a foundation for action.

• Commit to reducing emissions based on insights from the tool.

• Develop practical reduction strategies (e.g. switching to renewable energy, reducing waste, optimising logistics).

Refine estimates with real-world data.

• Incorporate activity-based data (e.g. actual energy use, reduced fuel consumption, or waste tonnage) to improve accuracy.

• If you can, work with suppliers to track emissions rather than relying on industry-wide assumptions.

Be transparent about progress and limitations.

• Report emissions honestly, showing year-on-year changes and areas for improvement.

Avoid misleading offsetting claims.

• Carbon offsets can complement reduction efforts, but should not be used as an excuse for inaction.

If purchasing offsets, ensure they are credible, verifiable, and from high-integrity sources. Feel free to contact Megan if you have any questions on offsetting emissions.

Feel free to email Megan at megan@hospitality.org.nz

Carbon measurement for businesses is very important to both WellingtonNZ and Hospitality NZ. Both organisations are currently fully subsidising the use of the tool for all members.