Skip to main content
All CollectionsCorporate Carbon Footprint (CCF)Scope 3 Accounting
How to select the emission factor for upstream scope 3 - spend data

How to select the emission factor for upstream scope 3 - spend data

Updated over a month ago

At forward earth we use EXIOBASE for spend-based emissions calculations of Scope 3. This article explains the different emission factors available in EXIOBASE. Understanding these factors will help you select the correct emission factor for your scope 3 activities.

Selecting the right emission factor

To select the appropriate emission factor for your expense, browse through the list of Exiobase emission factors provided below. Each factor is named to reflect the type of activity or service it corresponds to. Select the emission factor that best matches the nature of the expenditure you are accounting for. To assist in selecting the correct factor, consider the main source of emissions the expenditure represents, e.g., is it aluminium or plastic.

Emission factor name EN

Emission Source(s)

Emission factor description

Example

Additives/blending components

3.1 Purchased Goods and Services

Chemical additives to enhance performance or stability of products.

Ethanol as a fuel additive

Air transport services

3.4 Upstream transportation and distribution,

3.6 Business travel

Emissions linked to commercial air flight services, for example flights for business travel.

Commercial airline operations

Aluminium and aluminium products

3.1 Purchased Goods and Services

Emissions from manufacturing aluminium and its various products.

Aluminium cans for beverages

Aluminium ores and concentrates

3.1 Purchased Goods and Services

Emissions from extracting and processing aluminium ore.

Bauxite extraction

Animal products

3.1 Purchased Goods and Services

Emissions from producing unspecified or other animal-based products.

Leather from cattle

Basic iron and steel and of ferroalloys and first products thereof

3.1 Purchased Goods and Services

Emissions from primary production of iron, steel, and ferro-alloys.

Steel beams for construction

Beverages

3.1 Purchased Goods and Services

Emissions from the production of alcoholic and non-alcoholic beverages.

Bottled carbonated drinks

Bitumen

3.1 Purchased Goods and Services

Emissions from the production and application of bituminous materials.

Asphalt for road surfacing

Bkb/peat briquettes

3.1 Purchased Goods and Services

Emissions from producing and burning compressed peat for fuel.

Peat briquettes for heating

Bricks/tiles and construction products in baked clay

3.1 Purchased Goods and Services

Emissions from manufacturing construction materials from clay.

Ceramic tiles for buildings

Cattle

3.1 Purchased Goods and Services

Emissions from the rearing and maintenance of cattle.

Cattle farming for beef

Cement/lime and plaster

3.1 Purchased Goods and Services

Emissions from producing construction binders and finishes.

Cement for construction

Ceramic goods

3.1 Purchased Goods and Services

Emissions from manufacturing goods made of ceramic materials.

Porcelain dinnerware

Cereal grains

3.1 Purchased Goods and Services

Emissions from cultivating unspecified or other types of cereal grains.

Wheat cultivation

Chemical and fertilizer minerals/salt and other mining and quarrying products

3.1 Purchased Goods and Services

Emissions from mining and processing unspecified mineral products.

Salt mining

Chemicals

3.1 Purchased Goods and Services

Emissions from producing unspecified chemical products.

Industrial cleaning chemicals

Collected and purified water/distribution of water (services)

3.5 Waste generated in operations,

3.1 Purchased Goods and Services

Emissions from the treatment and distribution of water.

Municipal water supply

Computer and related services

3.1 Purchased Goods and Services

Emissions associated with providing computer and IT-related services.

IT support services

Construction work

3.1 Purchased Goods and Services

Emissions from various construction and building activities.

Residential building construction

Copper ores and concentrates

3.1 Purchased Goods and Services

Emissions from mining and refining copper ore.

Copper mining

Copper products

3.1 Purchased Goods and Services

Emissions from the fabrication of products made from copper.

Copper wiring for electrical installations

Crops

3.1 Purchased Goods and Services

Emissions from growing unspecified or other crops.

Corn farming

Dairy products

3.1 Purchased Goods and Services

Emissions from the production of milk-based food products.

Milk production

Education services

3.1 Purchased Goods and Services

Emissions related to the provision of educational services.

Online education platforms

Electrical machinery and apparatus

3.2 Capital Goods,

3.1 Purchased Goods and Services

Emissions from manufacturing unspecified electrical machinery and equipment.

Production of electrical transformers

Fabricated metal products/except machinery and equipment

3.1 Purchased Goods and Services

Emissions from producing metal products excluding machinery and equipment.

Metal tools and hardware

Financial intermediation services (except insurance and pension funding services)

3.1 Purchased Goods and Services

Emissions associated with providing financial services excluding insurance and pensions.

Banking services

Fish and other fishing products/services incidental of fishing

3.1 Purchased Goods and Services

Emissions from fishing and processing fish and related products.

Seafood processing

Fish products

3.1 Purchased Goods and Services

Emissions from the production of processed fish products.

Frozen fish fillets

Food products

3.1 Purchased Goods and Services

Emissions from producing unspecified food products.

Packaged snacks

Food waste for treatment: biogasification and land application

3.5 Waste generated in operations

Emissions from treating food waste for biogas production and soil application.

Food waste processing into biogas

Food waste for treatment: composting and land application

3.5 Waste generated in operations

Emissions from composting food waste for soil application.

Composting services for organic waste

Food waste for treatment: incineration

3.5 Waste generated in operations

Emissions from incinerating food waste.

Incineration of food waste for energy recovery

Food waste for treatment: landfill

3.5 Waste generated in operations

Emissions from disposing of food waste in landfills.

Landfill operations for food waste disposal

Food waste for treatment: waste water treatment

3.5 Waste generated in operations

Emissions from treating food waste in wastewater treatment facilities.

Wastewater treatment plants processing food waste

Foundry work services

3.1 Purchased Goods and Services

Emissions from metal casting and foundry operations.

Metal casting services

Furniture/other manufactured goods

3.1 Purchased Goods and Services

Emissions from producing furniture and other unspecified manufactured goods.

Wooden furniture production

Glass and glass products

3.1 Purchased Goods and Services

Emissions from manufacturing products made of glass.

Glass bottles for beverages

Health and social work

3.1 Purchased Goods and Services

Emissions related to providing health and social care services.

Healthcare services

Hotel and restaurant (services)

3.6 Business travel,

3.1 Purchased Goods and Services

Emissions from operating hotels and restaurants.

Hotel accommodations and restaurant dining services

Inert/metal waste for treatment: incineration

3.5 Waste generated in operations

Emissions from incinerating inert and metal waste materials.

Incineration facilities for metal waste

Inert/metal/hazardous waste for treatment: landfill

3.5 Waste generated in operations

Emissions from landfilling inert, metal, and hazardous wastes.

Landfilling of inert and hazardous waste

Inland water transportation services

3.4 Upstream transportation and distribution,

3.6 Business travel

Emissions from transporting goods and passengers via inland waterways.

Barge freight services on rivers

Insurance and pension funding services (except compulsory social security services)

3.1 Purchased Goods and Services

Emissions related to providing insurance and pension funding services.

Insurance policy offerings

Iron ores

3.1 Purchased Goods and Services

Emissions from mining iron ore.

Iron ore mining

Lead/zinc and tin and products thereof

3.1 Purchased Goods and Services

Emissions from manufacturing products made from lead, zinc, or tin.

Batteries and solder from lead and tin

Lead/zinc and tin ores and concentrates

3.1 Purchased Goods and Services

Emissions from mining and processing ores of lead, zinc, and tin.

Mining of lead and zinc ores

Leather and leather products

3.1 Purchased Goods and Services

Emissions from producing goods made from leather.

Leather bags and accessories

Lubricants

3.1 Purchased Goods and Services

Emissions from producing and using lubricating oils and greases.

Engine oils

Machinery and equipment

3.2 Capital Goods,

3.1 Purchased Goods and Services

Emissions from manufacturing unspecified machinery and equipment.

Heavy machinery for construction

Meat animals

3.1 Purchased Goods and Services

Emissions from rearing unspecified or other types of meat animals.

Pork production

Meat products

3.1 Purchased Goods and Services

Emissions from processing unspecified or other types of meat products.

Packaged meat products like sausages

Meat products (beef)

3.1 Purchased Goods and Services

Emissions from processing cattle into meat products.

Beef jerky

Meat products (pork)

3.1 Purchased Goods and Services

Emissions from processing pigs into meat products.

Pork chops

Meat products (poultry)

3.1 Purchased Goods and Services

Emissions from processing poultry into meat products.

Chicken nuggets

Medical/precision and optical instruments/watches and clocks

3.2 Capital Goods,

3.1 Purchased Goods and Services

Emissions from producing medical, precision, and optical instruments.

Medical devices like MRI machines

Membership organisation services

3.1 Purchased Goods and Services

Emissions related to services provided by membership organizations.

Professional associations and club memberships

Motor vehicles/trailers and semitrailers

3.2 Capital Goods,

3.1 Purchased Goods and Services

Emissions from manufacturing motor vehicles and trailers.

Automobile manufacturing

N-fertiliser

3.1 Purchased Goods and Services

Emissions from producing nitrogen-based fertilizers.

Nitrogen-based fertilizers

Office machinery and computers

3.1 Purchased Goods and Services,

3.2 Capital Goods

Emissions from manufacturing office machinery and computer equipment.

Desktop computers and printers

Oil seeds

3.1 Purchased Goods and Services

Emissions from cultivating oil-producing seeds.

Soybean cultivation

Oil/hazardous waste for treatment: incineration

3.5 Waste generated in operations

Emissions from incinerating oil-containing or hazardous wastes.

Hazardous waste incineration plants

Other business services

3.1 Purchased Goods and Services

Emissions related to providing unspecified business services.

Consulting services

Other land transportation services

3.4 Upstream transportation and distribution,

3.6 Business travel

Emissions from providing land transportation services not specified elsewhere, this includes cars.

Bus and taxi services

Other nonferrous metal ores and concentrates

3.1 Purchased Goods and Services

Emissions from mining non-ferrous metals excluding aluminum, copper, lead, zinc, and tin.

Nickel ore mining

Other nonferrous metal products

3.1 Purchased Goods and Services

Emissions from manufacturing products from non-ferrous metals not specified elsewhere.

Aluminium foil

Other nonmetallic mineral products

3.1 Purchased Goods and Services

Emissions from producing non-metallic mineral products not specified elsewhere.

Cement-based products like concrete

Other services

3.1 Purchased Goods and Services

Emissions related to providing unspecified services.

Cleaning services

Other transport equipment

3.2 Capital Goods,

3.1 Purchased Goods and Services

Emissions from manufacturing transport equipment not classified elsewhere.

Shipbuilding for cargo vessels

Other waste for treatment: waste water treatment

3.5 Waste generated in operations

Emissions from treating unspecified wastes in wastewater facilities.

Industrial wastewater treatment services

P- and other fertiliser

3.1 Purchased Goods and Services

Emissions from producing phosphorus-based and other unspecified fertilizers.

Phosphate fertilizers

Paddy Rice

3.1 Purchased Goods and Services

Emissions from cultivating paddy rice.

Rice farming

Paper and paper products

3.1 Purchased Goods and Services

Emissions from manufacturing paper and paper-based products.

Office paper and notebooks

Paper and wood waste for treatment: composting and land application

3.5 Waste generated in operations

Emissions from composting paper and wood waste for soil application.

Wood waste composting for mulch

Paper for treatment: landfill

3.5 Waste generated in operations

Emissions from disposing of paper waste in landfills.

Landfilling of non-recyclable paper waste

Paper waste for treatment: biogasification and land application

3.5 Waste generated in operations

Emissions from treating paper waste for biogas production.

Paper waste processing for biogas production

Paper waste for treatment: incineration

3.5 Waste generated in operations

Emissions from incinerating paper waste.

Paper waste incineration for energy recovery

Patent fuel

3.1 Purchased Goods and Services

Emissions from producing a manufactured solid fuel from coal.

Manufactured solid fuel from coal

Peat

3.1 Purchased Goods and Services

Emissions from harvesting and burning peat as fuel.

Peat harvesting for horticultural use

Pigs

3.1 Purchased Goods and Services

Emissions from rearing and maintaining pigs.

Pig farming for pork production

Plant-based fibres

3.1 Purchased Goods and Services

Emissions from cultivating and processing plant-based fibers.

Cotton cultivation

Plastic waste for treatment: incineration

3.5 Waste generated in operations

Emissions from incinerating plastic waste.

Incineration of plastic waste with energy recovery

Plastic waste for treatment: landfill

3.5 Waste generated in operations

Emissions from disposing of plastic waste in landfills.

Landfill operations for plastic waste disposal

Plastics/basic

3.1 Purchased Goods and Services

Emissions from producing basic plastic materials.

Polyethylene production for packaging

Post and telecommunication

3.1 Purchased Goods and Services

Emissions related to providing postal and telecommunication services.

Postal services and broadband internet

Poultry

3.1 Purchased Goods and Services

Emissions from rearing and maintaining poultry for meat and eggs.

Chicken farming for meat production

Precious metal ores and concentrates

3.1 Purchased Goods and Services

Emissions from mining and processing ores of precious metals.

Gold mining

Precious metals

3.1 Purchased Goods and Services

Emissions from refining and processing precious metals.

Gold bullion

Printed matter and recorded media

3.1 Purchased Goods and Services

Emissions from producing printed materials and recorded media.

Newspapers and magazines

Processed rice

3.1 Purchased Goods and Services

Emissions from milling and processing rice.

White rice packaging

Products of forestry/logging and related services

3.1 Purchased Goods and Services

Emissions from forestry and logging activities.

Timber logging

Public administration and defense services/compulsory social security services

3.1 Purchased Goods and Services

Emissions related to providing public administration and defense services.

Public sector administration

Pulp

3.1 Purchased Goods and Services

Emissions from producing pulp for papermaking.

Paper pulp production

Radio/television and communication equipment and apparatus

3.2 Capital Goods,

3.1 Purchased Goods and Services

Emissions from manufacturing radio, television, and communication devices.

Smartphone manufacturing

Railway transportation services

3.4 Upstream transportation and distribution,

3.6 Business travel

Emissions from providing rail transportation for goods and passengers.

Passenger train operations

Raw milk

3.1 Purchased Goods and Services

Emissions from producing and processing raw milk.

Dairy farming

Real estate services

3.1 Purchased Goods and Services

Emissions related to providing real estate services.

Property management services

Recreational/cultural and sporting services

3.1 Purchased Goods and Services

Emissions related to providing recreational, cultural, and sporting services.

Gym and fitness center services

Rental of machinery and equipment (without operator) and of personal and household goods (services)

3.1 Purchased Goods and Services

Emissions related to renting machinery and equipment without operators.

Equipment rental services

Research and development services

3.1 Purchased Goods and Services

Emissions related to conducting research and development activities.

Pharmaceutical research

Retail trade (except of motor vehicles and motorcycles) and repair of personal and household goods (services)

3.1 Purchased Goods and Services

Emissions related to retail trade and repair services for goods.

Retail stores

Rubber and plastic products

3.1 Purchased Goods and Services

Emissions from manufacturing rubber and plastic products.

Car tires

Sale/maintenance/repair/parts/accessories of motor vehicles/motorcycles

3.1 Purchased Goods and Services,

3.4 Upstream transportation and distribution

Emissions related to the sale, maintenance, and repair of motor vehicles.

Car dealership services

Sand and clay

3.1 Purchased Goods and Services

Emissions from extracting and processing sand and clay.

Sand quarrying for construction

Sea and coastal water transportation services

3.4 Upstream transportation and distribution,

3.6 Business travel

Emissions from providing sea and coastal water transportation.

Container shipping services

Secondary raw materials

3.1 Purchased Goods and Services

Emissions from processing and using secondary (recycled) raw materials.

Recycling services for metals

Services auxiliary to financial intermediation

3.1 Purchased Goods and Services

Emissions related to providing services that support financial intermediation.

Financial consulting

Sewage sludge for treatment: biogasification and land application

3.5 Waste generated in operations

Emissions from treating sewage sludge for biogas production.

Sewage sludge digestion for biogas production

Stone

3.1 Purchased Goods and Services

Emissions from quarrying and processing stone.

Marble quarrying for decorative uses

Sugar

3.1 Purchased Goods and Services

Emissions from producing sugar from cane or beet.

Sugar refining from cane

Sugar cane/sugar beet

3.1 Purchased Goods and Services

Emissions from cultivating sugar cane and sugar beet.

Sugar cane farming

Supporting and auxiliary transport services/travel agency services

3.4 Upstream transportation and distribution,

3.6 Business travel

Emissions related to supporting services for transportation activities.

Logistics and cargo handling services

Textiles

3.1 Purchased Goods and Services

Emissions from producing textile goods.

Cotton textile manufacturing

Textiles waste for treatment: incineration

3.5 Waste generated in operations

Emissions from incinerating textile waste.

Incineration of textile waste

Textiles waste for treatment: landfill

3.5 Waste generated in operations

Emissions from disposing of textile waste in landfills.

Landfilling of non-recyclable textile waste

Tobacco products

3.1 Purchased Goods and Services

Emissions from manufacturing tobacco products.

Cigarette production

Transportation services via pipelines

3.4 Upstream transportation and distribution

Emissions from transporting goods and materials through pipelines.

Oil and gas pipeline operations

Vegetable oils and fats

3.1 Purchased Goods and Services

Emissions from producing vegetable oils and fats.

Olive oil production

Vegetables/fruit/nuts

3.1 Purchased Goods and Services

Emissions from cultivating vegetables, fruits, and nuts.

Orchard farming for apples

Wearing apparel/furs

3.1 Purchased Goods and Services

Emissions from producing clothing and fur products.

Clothing manufacturing

Wheat

3.1 Purchased Goods and Services

Emissions from cultivating wheat.

Wheat farming for flour

White spirit/SBP

3.1 Purchased Goods and Services

Emissions from producing and using white spirit and SBP (Special Boiling Point) solvents.

Solvent production for industrial use

Wholesale trade and commission trade services (except of motor vehicles and motorcycles)

3.1 Purchased Goods and Services

Emissions related to wholesale and commission trading activities.

Wholesale distribution services

Wood and products of wood/cork/straw/plaiting materials

3.1 Purchased Goods and Services

Emissions from producing wood, cork products, excluding furniture.

Lumber for construction

Wood waste for treatment: incineration

3.5 Waste generated in operations

Emissions from incinerating wood waste.

Biomass energy production from wood waste

Wood waste for treatment: landfill

3.5 Waste generated in operations

Emissions from disposing of wood waste in landfills.

Disposal of wood waste in landfills

Wool/silkworm cocoons

3.1 Purchased Goods and Services

Emissions from producing and processing wool and silk-worm cocoons.

Wool production from sheep

Did this answer your question?