Emission Factors for GHG Accounting and Reporting

Explore the methodology, safeguards, and practical implications of different Emission Factors for corporate GHG accounting and reporting.

Emission Factors are a foundational component of GHG accounting and value chain action, translating activity data into emissions estimates that support Scope 3 reporting, decision-making, and progress tracking.

Differences in data quality, traceability, methodology, and boundaries set for Emission Factors can significantly affect reported results and the credibility of climate claims.

This paper introduces a structured typology of Emission Factors for land-based value chains, including supplier-specific, Supply Shed, stratified, and residual Emission Factors. It explains how each type can be developed and used, where limitations arise, and why residual Emission Factors are critical to ensuring completeness and preventing double counting in shared value chains.

Download the publication for insights on how to:

- Select fit-for-purpose Emission Factors based on traceability and intended use

- Use stratified and residual Emission Factors appropriately to avoid overstating mitigation outcomes

- Strengthen methodological transparency and data governance

- Account for land-based emissions and removals consistently

- Align Emission Factor use with the GHG Protocol, LSRS, and emerging claims frameworks