Sapa Heat Transfer is a company that produces aluminum heat-exchanger strips for the automotive industry. Sapa Heat Transfer wish to chart their emissions of carbon dioxide in order to meet future demands on carbon dioxide reporting. They also would like to examine the meaning of the term ?green electricity? which is marketed as carbon dioxide free, and the sort of electricity that they purchase. This report includes both direct (liquefied petroleum gas and diesel) and indirect (water, process-water, long distance heating, waste) emissions from their company.