Methodology

Transparent by design. Auditable by default.

Every emission factor we use is published and citable. Every calculation is traceable to a source. There are no proprietary multipliers in Carbonkindle.

Standards foundation

Structured around the GHG Protocol Corporate Standard.

The GHG Protocol Corporate Accounting and Reporting Standard is the globally recognized framework for corporate greenhouse gas inventories. Carbonkindle is designed for alignment with its Scope 1, 2, and 3 methodology.

GHG Protocol alignment

Carbonkindle is designed for alignment with the GHG Protocol Corporate Accounting and Reporting Standard (2004, revised) and the Scope 2 Guidance (2015) and Corporate Value Chain (Scope 3) Standard (2011). We do not claim GHG Protocol certification — the Protocol is a framework, not an audit regime.

CSRD ESRS E1 mapping

The Carbonkindle report builder is structured to support reporting under the European Sustainability Reporting Standards ESRS E1 (Climate change). Our disclosure templates reference the relevant ESRS E1 disclosure requirements for GHG emissions, targets, and transition plans.

Emission factors

Where the numbers come from.

Emission factors are the coefficients that convert activity data (kWh of electricity, litres of fuel, tonne-km of freight) into CO₂e. Every factor in Carbonkindle is traceable to a specific publication and version.

Note: Carbonkindle is not affiliated with or certified by IPCC, EPA, or DEFRA. These are publicly published databases we draw from to build our emission factor library.

IPCC AR6 Sixth Assessment Report (2021–2022). GWP100 values for CO₂, CH₄, N₂O, and F-gases used in all CO₂-equivalent conversions.
EPA EF Hub US Environmental Protection Agency Emission Factors for Greenhouse Gas Inventories (updated annually). Natural gas, fuel combustion, mobile sources, electricity grid.
DEFRA UK UK Government's Greenhouse Gas Reporting Conversion Factors. Electricity, freight transport, travel, and waste disposal factors.
Ecoinvent Ecoinvent v3 LCA database for Scope 3 spend-based estimation. Used for purchased goods and services categories where activity data is not available.
Table showing emission factor sources including IPCC AR6, EPA, DEFRA, and Ecoinvent organized by scope category

Scope 3 coverage

All 15 categories. Status transparent.

Scope 3 is where most corporate footprints live and where most accounting platforms cut corners. We show exactly which categories are automated and which require manual input.

Category Description Method Status
Cat 1Purchased goods and servicesSpend-based (Ecoinvent)Automated
Cat 2Capital goodsSpend-basedAutomated
Cat 3Fuel and energy-related activitiesActivity-based (EPA/DEFRA)Automated
Cat 4Upstream transportation and distributionActivity-based (DEFRA)Automated
Cat 5Waste generated in operationsActivity-basedAutomated
Cat 6Business travelActivity-based (DEFRA)Automated
Cat 7Employee commutingSurvey + activity-basedManual input
Cat 8Upstream leased assetsAsset-basedManual input
Cat 9Downstream transportation and distributionActivity-based (DEFRA)Automated
Cat 10Processing of sold productsActivity-basedManual input
Cat 11Use of sold productsActivity-basedManual input
Cat 12End-of-life treatment of sold productsSpend/activity-basedAutomated
Cat 13Downstream leased assetsAsset-basedManual input
Cat 14FranchisesFranchisor methodManual input
Cat 15InvestmentsInvestment-specificManual input

Manual input categories require user-supplied activity data. Carbonkindle provides structured data templates and factor lookup for each.

CSRD mapping

ESRS E1 requirements cross-referenced.

CSRD requires disclosures under European Sustainability Reporting Standards. Here is how Carbonkindle supports the climate-related ESRS E1 requirements.

ESRS E1-1

Transition plan

Target-tracking module supports disclosure of emission reduction targets linked to GHG inventory data.

ESRS E1-6

Gross Scope 1, 2, 3 GHG emissions

Fully populated from the Carbonkindle inventory. Disaggregated by scope and category.

ESRS E1-7

GHG removals and GHG mitigation projects

Separation of offset purchases from operational inventory is enforced by design — no greenwashing conflation.

ESRS E1-9

Financial effects of climate risks

Climate financial impact module for transition and physical risk disclosure. Supports double materiality assessment workflow.

Questions about our methodology?

Talk to Annika directly. She reviews every methodology question personally.