Defra/DECC13 provide annually updated emission factors so that companies can convert activity data, such as amount of fuel used, into emissions data. The Defra/DECC emission factor spreadsheets convert data by source into each GHG and also provide a total in carbon dioxide equivalent (CO2e). Under the guidance, emission totals for scope 1, 2 and 3 should all be reported in carbon dioxide equivalents using the Defra/DECC emission factors for UK emissions. The Defra/DECC guidance recommends that where an organisation is using standard emission factors, they should use the Defra/DECC emission factors for UK emissions, and that if they require other emission factors, they should refer to the emission factors in the GHG Protocol calculation tools.
It is proposed that regulations would require companies to use the Defra/DECC emission factors, or, where that is not possible, to specify the emission factors they use, to calculate their emissions. It is also proposed that companies would be required to report total GHG emissions in tonnes of CO2e.