Appendix F: Emissions Calculations
This section includes information on how emissions are calculated in ESG Reporting and Planning.
Basic Conversions
Emissions data is entered into ESG Reporting and Planning using activity-based inputs. Users can choose from a variety of units when entering data, and the value is converted to a default unit when saved. Both the input value and the converted value are displayed in emissions data tables.
Factor Selection
The solution uses emission factors to convert activity data into Carbon Dioxide Equivalents (CO2e). ESG Reporting and Planning administrators select factors for each profile based on the factor source, name, and Life-cycle Assessment (LCA) activity.
NOTE: Factors are regionally based and may not be compatible with all sites.
Factors are often updated to reflect the most accurate data available in a given year. ESG Reporting and Planning automatically selects the most up-to-date version of a selected factor when running a report. For example, a report run for 2023 may use a 2021 factor value, whereas a report run in 2024 may use a 2024 factor if available. See Factors and Manage Factor Groups.
Application of Factors
Factors are applied to activities to create a CO2e number for reporting. Factors are calculated when a profile is approved and may also be previewed by selecting the Calculate button on the Home page. See Home
Factor calculations vary based on the following information:
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If a factor only contains a CO2e value, then the following formula is used: Converted Activity x CO2e Factor = CO2e Emissions.
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If a factor contains a value for at least one greenhouse gas, then the emission is calculated using the individual gas and related conversion from the Assessment Reports of the Intergovernmental Panel on Climate Change (IPCC).
Assessment Report Conversions AR4 AR5 AR6 CH4 25 28 27.9 N20 298 265 273
Application of Market-based Factors
Market-based factors are calculated each time an ESG Reporting and Planning report is run to ensure contracts are correctly applied. Contracts are spent in the order that reports are run and only apply to time periods defined on the Contracts page. See Contracts.
Contracts are applied using the following logic:
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If a valid contract applies to a full data entry, then the contract is applied to the data entry.
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If a valid contract applies to a partial data entry, then the contract is applied to the partial data entry and the remaining activity is multiplied by the residual factor.
NOTE: If a residual factor is unavailable, the remaining activity is multiplied by the location-based factor.
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If there is no valid contract, then the activity is multiplied by the residual factor.
NOTE: If a residual factor is unavailable, the remaining activity is multiplied by the location-based factor.


