Glossary
Emissions factor
A standard value converting a unit of activity, such as fuel burned, into the greenhouse gases it produces.
Also called: emission factor
An emissions factor is a standard value that converts a unit of activity, a litre of diesel burned, a kilowatt-hour of grid electricity used, a kilogram of a material produced, into the mass of greenhouse gas it is estimated to produce, usually expressed in kilograms or tonnes of CO2-equivalent per unit. Emissions factors are published by bodies such as national governments, the IPCC and industry associations, and are updated periodically as measurement improves and, for electricity, as a grid's generation mix changes.
Calculating an emission is then activity data x emissions factor = emissions; for example, litres of fuel multiplied by the fuel's CO2e-per-litre factor. This differs from a direct, metered emissions measurement, which is rarer and more expensive; most carbon accounting relies on factors and activity data rather than measuring stack or tailpipe output directly.
Emissions factors are the calculation engine behind scope 1, 2 and 3 emissions reporting and product-level life cycle assessment, and their accuracy sets the accuracy of everything built on top of them. The main pitfalls are using a generic, global-average factor when a region- or supplier-specific one exists and would be materially different, for example a country's grid-electricity factor varies enormously by generation mix, and failing to update factors as they are revised, which silently changes reported emissions in ways unrelated to any real change in activity.
Last reviewed September 22, 2026