The Value Change Initiative is pleased to open a public consultation for the Draft Output of the Emission Factor Lab, titled: “Emission Factors for GHG Accounting and Reporting”.

About the publication 

The Emission Factor Lab explored Emission Factors to enable accurate, complete, and credible Scope 3 reporting across land‑based value chains, focusing on:

– A structured typology of Emission Factors—supplier‑specific, Supply Shed, stratified, and residual.

– Methodological rigor, highlighting the importance of data quality, traceability, system boundaries, and appropriate statistical choices.

– The distinct roles of EFs in reporting, noting that different reporting statements (physical inventories, contractual reporting, mitigation claims) require different EF types.

– The safeguards needed for credible corporate climate reporting, including the essential use of residual EFs, transparent documentation, and clear treatment of removals.

How to provide feedback 

The public consultation is open until May 9th, 2026.  We encourage all interested stakeholders to submit comments within this period to ensure they can be considered in the final publication. 

You can access the publication here. 

Feedback can be submitted through two channels: 

1. Complete the structured survey available here. 
Please reference page and line numbers in your responses where relevant to help us process feedback efficiently. 

2. Send general feedback by email to info@valuechangeinitiative.com with the subject line: 
“Emission Factor Lab Public Consultation.”