3 different types of emission factors

Kenneth’s latest LinkedIn post is triggering an interesting discussion the different types of emission factors. We’re curious to hear your thoughts.

Feel free to start the discussion here or add your insights to the Linkedin post.


In the carbon accounting world, we always talk about 3 different types of emission factors with an inherent data quality hierarchy: supplier-specific (most accurate), activity-based (second best) and spend-based (fallback).

I believe this model doesn’t cover the necessary nuance. I rather think about 4 types of emission factors, based on 2 dimensions:
:backhand_index_pointing_right: Industry-average vs. supplier-specific data
:backhand_index_pointing_right: Spend-based vs. activity-based data

Recently we are contacted by several providers offering supplier-specific spend-based emission factors, leveraging the power of AI to collect public info on company emissions and turnover.

I think we all agree that supplier-specific activity-based (D) emission factors are ideal, and that industry-average spend-based (A) is a rough proxy.

The question is what’s better: industry-average activity-based (C) or supplier-specific spend-based (B)?

Curious to hear your thoughts.