Reference
Methodology
How EcoDiligence calculates each value on your ESG Passport, the country-specific emission factors and authoritative sources we use, and what our data-quality flags mean.
Last updated:
1. Greenhouse gas emissions — Scope 1
Scope 1 covers direct emissions from sources owned or controlled by your organization. EcoDiligence calculates Scope 1 from the fuel-consumption inputs you enter during the wizard, using the following emission factors:
- Natural gas: 2.0 kg CO2e per cubic meter (m³).
- Liquid fuels (diesel, petrol, heating oil): 2.68 kg CO2e per liter, blended for the typical fleet mix.
- LPG / propane: 1.51 kg CO2e per liter.
Source: UK Department for Environment, Food & Rural Affairs (DEFRA) Greenhouse Gas Conversion Factors, 2024 edition.
2. Greenhouse gas emissions — Scope 2
Scope 2 covers indirect emissions from purchased electricity, steam, heating, and cooling. EcoDiligence uses country-specific grid emission factors based on the location of operation you select during the wizard. We call this the “Country Pack” system — see Section 4 below for the full list of supported countries and the source of each factor.
Factors are sourced from a combination of the International Energy Agency (IEA) Emissions Factors 2024 dataset, Ember Global Electricity Review 2024, the UK DEFRA GHG Conversion Factors 2024, and national regulatory sources where available. Each profile records the exact factor and source used at submission time, so the calculation remains auditable even after the underlying constants change.
If you operate in a country not present in our factor table, we fall back to either the European Union average (0.213 kgCO₂e/kWh) or the world average (0.480 kgCO₂e/kWh) and flag this on your profile.
3. Energy mix and renewable percentage
The renewable percentage on your profile reflects what you enter in the wizard's energy step. We ask for either your direct renewable consumption (kWh from on-site solar, wind, etc., or Renewable Energy Certificates) or a percentage estimate. The percentage is then displayed verbatim on your profile.
We do not apply assumptions or imputation: if you do not know your renewable share, the field stays blank and a data-quality flag appears on your profile.
4. Country Pack methodology
EcoDiligence adapts every ESG Passport to the regulatory and operational context of your primary country of operation. We currently support 10 Smart Packs — each one configures the Scope 2 grid factor, the regulatory framework badges attached to your profile, and the country-specific text used in your PDF and methodology references.
Methodology Note
Emission factors used in EcoDiligence are location-based grid averages (GHG Protocol Scope 2 location-based method).
Source consistency: We use the most recent available data (primarily 2024) from authoritative sources including Ember, IEA, EPA eGRID, DEFRA, and national environmental ministries. We aim for full consistency, but slight methodological variations may exist between sources:
- Some factors are CO₂-only (e.g., Singapore EMA), while most are CO₂e (carbon dioxide equivalent — includes methane and nitrous oxide)
- Some factors include Transmission & Distribution (T&D) losses, others do not — see the Notes column for each country
- Reporting years vary (2023–2024) based on the most current authoritative publication for each grid
For audit purposes: Each ESG Passport stores the exact emission factor, source, vintage year, and source URL that were used at calculation time. This audit trail is preserved in the database even if our underlying factors are later updated.
Market-based Scope 2: When you have a green electricity contract (PPA, Green Tariff, or Guarantee of Origin), EcoDiligence calculates and reports both location-based and market-based Scope 2 emissions, per GHG Protocol dual reporting requirements.
For methodology questions, contact methodology@ecodiligence.com.
| Country | Factor (kgCO₂e/kWh) | Source | Year | Notes | Frameworks |
|---|---|---|---|---|---|
| Germany | 0.330 | Ember | 2024 | CO₂e, generation only | VSME, ISSB_S2, LKSG |
| United States | 0.384 | Ember | 2024 | CO₂e, generation + T&D | VSME, ISSB_S2, SB253 |
| United Kingdom | 0.207 | DEFRA | 2024 | CO₂e, generation + T&D | VSME, ISSB_S2, SECR |
| India | 0.690 | Ember | 2024 | CO₂e, coal-heavy grid | VSME, ISSB_S2, BRSR |
| Japan | 0.452 | IEA | 2024 | CO₂e | VSME, ISSB_S2, SSBJ |
| South Korea | 0.410 | Ember | 2024 | CO₂e | VSME, ISSB_S2, KESG |
| Singapore | 0.390 | EMA | 2023 | CO₂ only — methane / N₂O not included | VSME, ISSB_S2, SGX |
| Malaysia | 0.550 | Tenaga Nasional | 2023 | CO₂e | VSME, ISSB_S2, BURSA |
| Brazil | 0.085 | Ember | 2024 | CO₂e incl. LCA — hydro-dominated grid | VSME, ISSB_S2, B3 |
| Israel | 0.423 | MoEP v9.0 | 2024 | CO₂e, reflects coal-to-gas transition (published Aug 2025) | VSME, ISSB_S2, ISA |
| EU average | 0.213 | Ember | 2024 | EU-27 average — fallback for EU country without Smart Pack | (fallback) |
| Global average | 0.480 | Ember | 2024 | World average — fallback for non-EU country without Smart Pack | (fallback) |
All other countries use either the EU average (0.213 kgCO₂e/kWh, Ember European Electricity Review 2024) or global average (0.480 kgCO₂e/kWh, Ember Global Electricity Review 2024) fallback. The profile clearly indicates when a default factor was used.
5. Workforce & Governance disclosures
From v6 (May 2026) EcoDiligence collects four core workforce and governance disclosures aligned with the VSME Basic Module:
- VSME B8 — Number of employees by gender (male, female, other / prefer not to say).
- VSME B9 — Recordable work-related accidents and fatalities during the reporting period.
- VSME B10 — Coverage of employees by collective bargaining agreements (with optional “not applicable”).
- VSME B12 — Presence of code of ethics, anti-corruption, and anti-harassment policies.
These disclosures are optional — but populating them strengthens the ESG Passport's usefulness for supply-chain due diligence requests under EU CSDDD, German LkSG, India BRSR, and similar frameworks.
6. Standards mapping
Every wizard question maps to one or more disclosure requirements in the standards we support. The mapping is built into the export logic, not just labelled in marketing copy.
- EFRAG VSME (v1.2.0, December 2024) — primary target. Our XBRL export conforms to the official VSME taxonomy.
- IFRS ISSB S2 (Climate-related Disclosures) — secondary mapping for climate-specific data points.
- California SB 253 / SB 261 — Scope 1 / 2 disclosure thresholds applicable to entities doing business in California.
- Germany LkSG, UK SECR, India BRSR, Japan SSBJ, Korea K-ESG, Singapore SGX, Malaysia Bursa, Brazil B3, Israel ISA — country-specific framework alignments documented in our Regulations Hub.
7. ISO 14001 Supplier Management Support
EcoDiligence helps organizations meet ISO 14001:2015 Clause 8.1 requirements for controlling and influencing the environmental performance of suppliers.
How ISO 14001-certified organizations use EcoDiligence:
- Supplier Environmental Data Collection (ISO 14001 §8.1). Procurement teams use Supplier Mode to systematically collect ESG data from their value chain — exactly what Clause 8.1 requires for “outsourced processes” and “products and services from external providers.”
- Standardized Disclosure Format. Every supplier ESG Passport follows the same VSME-aligned structure, making comparison and audit straightforward. This satisfies the “documented information” requirement of ISO 14001 §7.5.
- Environmental Risk Identification (ISO 14001 §6.1.2). Aggregated supplier data helps organizations identify environmental risks in their value chain — a core risk-based thinking requirement of ISO 14001.
- Continuous Improvement (ISO 14001 §10.3). Year-over-year supplier ESG data enables organizations to demonstrate improvement in value chain environmental performance.
Important: EcoDiligence is not an ISO 14001 certification body. We provide the data collection and disclosure tooling that supports ISO 14001 implementation. Your certification audit is conducted by an accredited certification body.
8. Plausibility checks
As you enter data, the wizard runs sanity checks against typical industry ranges. A check does not reject your input — it surfaces a warning so you can confirm you meant to enter that value. Example ranges that trigger warnings:
- Energy intensity (kWh per employee per year) outside the 2,000–50,000 range.
- Renewable percentage above 100% or below 0%.
- GHG intensity (tCO₂e per million USD revenue) outside the 5–500 range.
You can always submit a value the wizard flagged; the warning is informational.
9. Data quality & attestation
EcoDiligence data is self-reported. We are not an audit firm. From v6, every new ESG Passport carries an attestation block — the name, role, and email of the company representative who explicitly took responsibility for the submission. This provides accountability without claiming third-party verification.
Each profile also shows data-quality indicators so viewers can assess confidence:
- Verified — the field was supplied with supporting evidence (e.g. an electricity bill uploaded to the AI parser).
- Self-reported — entered manually without supporting evidence.
- Estimated / imputed — derived from an estimate you provided (e.g. a percentage rather than an absolute value).
- Not provided — left blank; appears as N/A on the profile.
10. Authoritative sources
The factors, standards, and frameworks above draw on:
- Ember Global Electricity Review 2024 / European Electricity Review 2024 / US Electricity 2025 (ember-energy.org).
- International Energy Agency — Emissions Factors 2024 (iea.org).
- DEFRA Greenhouse Gas Conversion Factors 2024 (gov.uk).
- Israel Ministry of Environmental Protection — Emission Factor Tables v9.0 (Aug 2025) (gov.il).
- Singapore Energy Market Authority (EMA) — Singapore Energy Statistics (ema.gov.sg).
- Tenaga Nasional Berhad — Malaysia national grid factor (tnb.com.my).
- EFRAG Voluntary SME Standard v1.2.0, December 2024 (efrag.org).
- IFRS Foundation — ISSB S2 Climate-related Disclosures (ifrs.org).
11. Updates to methodology
When emission factors, taxonomies, or standards change, we update this page and rebuild affected exports. The “Last updated” date at the top of this page reflects the most recent change.