Case history

CM Laccature

Target: Carbon Neutrality Strategy


CM Laccature is an SME operating in the painting and lacquering of semi-finished and finished products in wood and/or metal for the production of high quality furnishing elements based in Corridonia, Macerata province.

The company turned to Circularity for an analysis and assessment of greenhouse gas emissions and consequent environmental impact measurement (Carbon Footprint analysis) in order to set up a strategy to neutralise its carbon footprint (Carbon Management Plan).  

The primary objective of a Carbon Neutrality strategy is the measurement of greenhouse gas emissions attributable to the company’s controlled activities.   


The project began with a census of the main items of the mass and energy balance in terms of emissions from energy supply, raw materials and waste at the CM Laccature plant in Corridonia.  The emissions from the production process that have been reported derive from operations over which CM Laccature has full operational control.   

Following the analysis of greenhouse gas emissions, it was possible to define the company’s emission profile in the 2019-2020 time frame, the starting point for the implementation of a carbon reduction and offsetting plan in the short term with effective results by the end of 2021. 


At the end of the first phase of identifying emission sources and their actual intensity, it is essential to define measures to first reduce and then offset the company’s carbon footprint.   

Circularity drew up a Report, in accordance with the reference standards (GHG protocol, ISO 14064), describing the company’s Carbon Footprint and outlining the path for improving the company’s environmental sustainability.   

Consistent with the initiatives already in place, reduction actions focused mainly on energy vectors were proposed, through offsetting direct emissions by: 

compensation projects such as reforestation, and indirect

purchase of 100% renewable energy with guarantee of origin

Compensation guidelines for efficient carbon-neutral processes

CM lacquers, aware of its carbon footprint and the actions it can take to improve its environmental performance, has obtained the Neutrality Certificate issued by Circularity, a guarantee that it will have a zero carbon footprint by the year 2021.  

The need to decarbonise the global economy is one of the priority themes of ‘Global Warming of 1.5°C’, the IPCC’s special report on the impacts of global warming and related greenhouse gas emission scenarios.   

Carbon Neutrality is a strategy for managing risks and reducing environmental vulnerabilities of the ecosystem with which a company interacts, both locally and globally. The advantage of a Carbon Neutrality analysis is based on the assumption that everything measured can be managed and optimised.   

Indeed, accounting for greenhouse gas emissions is a necessary step in identifying the most effective reduction opportunities geared towards optimised resource consumption, increased energy efficiency and potential cost reductions.   

This gives companies the opportunity to differentiate themselves and stand out in a market that is increasingly aware of sustainability and environmental responsibility. 

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