Emission Factor
Summary
A coefficient that estimates the greenhouse gas emissions associated with an activity, such as energy consumption or industrial production, per unit of activity.
An emission factor is a coefficient that converts a measurable business activity into a quantity of greenhouse gas emissions, expressed in carbon dioxide equivalent, or CO₂e. In practice: multiply activity data by the relevant emission factor and the result is a CO₂e value.
For example, if an organisation consumed 10,000 kWh in a reporting period and the electricity emission factor is 0.233kg CO₂e/kWh, the Scope 2 emissions from that activity are 2,330 kg CO₂e.
Emission factors are central to Scope 1, 2 and 3 carbon accounting. Without them, raw activity data, such as litres of fuel burned, kilometres driven, tonnes of goods purchased, has no emissions value attached to it.
They are published by recognised bodies including DEFRA (UK), the EPA (US), the IPCC, and the IEA, and updated periodically to reflect changes in energy systems and measurement methodology. Factors vary by region, fuel type, and activity, which means the same activity can carry a materially different emissions value depending on which factor is applied.
Using an outdated factor or one sourced from the wrong region is one of the most common sources of error in carbon reporting. It produces figures that do not accurately reflect an organisation's actual emissions, which creates problems for assurance, comparability over time, and regulatory disclosure.
Every credible carbon footprint starts with the right emission factor. For a deeper look at how emission factor selection affects the quality of carbon data, read why emission factors matter in carbon accounting.
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