Methodology - how the data is used

Your disclosure is only as accurate as your emission factors.

Full transparency, end-to-end traceability. Every number traces back to a source you can test yourself.

Spend
×
Factor
=
Emissions
Your side · Ledger
FY2026
Total spend USD$2,000
DateIndustryUSD
2025-09-14Printing · SGP1,000
2025-09-28Printing · SGP1,000
Categorisation absorbs 60–80% of disclosure project time.
Our side: EF (SGP · Printing · 2025)
2026.1
kg CO₂e / USD0.633
vs. 2023↓ 3.2%
2009 — 2027kg CO₂e / USD
ISO 14083 · MRIO 2026.1 · IELab · peer-reviewed
The result · This line
GHG Protocol
kg CO₂e1,266
Rolls up into
Scope 3.1 — Purchased goods & services
Total disclosed86,442 kg CO₂e
Across617 ledger lines
Every line traces back to its spend record and its factor record.
Your side

The spend side is yours. It comes from your finance system, gets categorised by industry and country, and rolls up across the ledger. Most of the work in a disclosure project goes into categorising and quantifying business activities.

Our side

The factor side is where the data comes from. It carries as much weight in the final number as the spend categorisation does, so the choice of factors needs careful attention. The GHG Protocol measures the data pedigree by how old the factors are, which country they represent, the completeness of the supply chain, the technical fit and the methodology used to derive them.

The output

Inaccurate factors give you an inaccurate estimate. Out-of-date factors lower your data pedigree when it comes to audit time. Choosing best available inputs makes for a smoother conversation with an auditor, a board member, or a shareholder than the alternative.

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