IntermediateGuide15-minute read

How to Select and Document Emission Factors

Understand what makes a factor suitable, and what to record so the choice can be reviewed later.

An emission factor is a governed input, not a lookup value

The same activity can produce very different results depending on which factor is applied. Suitability depends on activity match, geography, year, technology, boundary, unit compatibility, and source quality — not just availability.

What to check before applying a factor

  • Does it represent the right activity, fuel, or material?
  • Does it match the country, grid, or region where the activity occurred?
  • Is it current for the relevant reporting period?
  • Are the included gases and GWP basis appropriate for your inventory?
  • Does its boundary (e.g. combustion-only vs. lifecycle) match your intended use?

What to record for every factor you apply

  • Factor name, publisher, and dataset version
  • Publication year and applicable geography
  • Unit and calculation boundary
  • Date the factor was applied, and by whom

Why versioning matters

Factor libraries update as grids, technologies, and guidance change. Recording which version was used for each historical calculation is what lets you explain — rather than silently absorb — a year-over-year change that had nothing to do with your actual operations.

See OCEANS™ Sustainability’s Emission Factors methodology for the full governance model this guide summarizes.

Author
OCEANS™ content team
Published
July 2026
Last reviewed
August 2026
Methodology basis
GHG Protocol calculation guidance
Applicable geography
General — not jurisdiction-specific
Material limitations
Educational overview; does not license or endorse any specific factor database.

Guides provide general educational information. Legal, accounting, assurance, and regulatory decisions should be reviewed with appropriately qualified advisers.

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