Hello,
I would like to take advantage of this community to seek advice regarding a change in the emission factor methodology for Scope 3 Category 1 calculations.
I am currently working with a Spanish company that has been reporting Scope 3 Category 1 emissions since 2019. Since the beginning, the company has used the DEFRA spend-based emission factors.
However, DEFRA has not updated this database since 2022. To address this issue, the previous consultancy updated the factors manually by adjusting them according to the GBP-EUR exchange rate and inflation rates, for each year, in order to approximate more recent values.
This year, I suggested changing the database and using the Open CEDA dataset provided by Watershed instead. However, after conducting an impact analysis, the results showed an increase of more than 59% in Scope 3 Category 1 emissions.
As a consequence, the company may need to recalculate emissions for all previous reporting years to maintain consistency and comparability.
I would appreciate your thoughts on this situation and any advice on how you would approach this type of methodology change.
And how you would approach if company refuses the recalculation of the previous years.
Thank you in advance.