Where can up-to-date emissions factors be found?

Please note the hierarchy to be followed regarding sources of emission factors:

1. REDII and relevant related documents, e.g. Commission Implementing Regulation (EU) 2022/996. Whenever available, the EC standard calculation values shall be used.

2. The Annex of the ISCC System Document 205.

3. Alternative values may be used but must be duly justified and flagged in the calculation documentation in order to facilitate verification by auditors. They can be based on Ecoinvent, or individually calculated or measured (e.g. LHV could be measured through laboratory analyses) as long as the methodology for the GHG calculation complies with the methodology set in the RED II and is verifiable during the audit or the supplier of the EF/LHV is ISCC/ISO certified.

4.If not available, other scientifically peer-reviewed literature or official statistical data from government bodies can be used.

All data gathered from databases or literature shall be based on the most recent available sources and shall be updated over time. The source and the date of data collection shall be documented. Emission factors chosen or calculated shall also reflect the specific situation and set-up, e.g. if a process-specific input was produced in Europe then the emission factor for this input shall also reflect the European situation. It is the responsibility of the CB to confirm that alternative sources can be used by the System User.