Templates and records · ISO 14064 · Clause 6.2.3
Emission factors record template for ISO 14064-1
Where each factor that turns litres or kilowatt-hours into tonnes of CO₂ equivalent comes from, which year it relates to and why it was chosen.
In one sentence
The emission factors record documents, for each source, the factor used, its unit, the official source, the year it relates to and the global warming potentials applied, because ISO 14064-1 requires the quantification model to be selected or developed, the choice justified and documented (6.2.3).
- Where the standard requires it
- ISO 14064 · Clause 6.2.3 Clauses are cited using the numbering of ISO 14064-1:2018, the current edition for organisation-level inventories. Verification is governed by ISO 14064-3:2019.
- Type of information
- Mandatory document Documented information to be maintained (6.2.3)
- Who fills it in
- Footprint lead If a consultancy is involved, the choice must still be justified in the company’s own record
- When
- In every inventory cycle Whenever new factors are published or the electricity contract changes
- How long it is kept
- Set by the organisation The standard requires procedures for retaining documents and records (8.2) but sets no period. Keep everything from the base year onwards, since a recalculation may mean going back to the original data.
What the standard requires
What ISO 14064 demands and what it leaves to your judgement
The standard asks you to choose a quantification model —usually activity data multiplied by an emission factor— that reasonably reduces uncertainty and gives accurate, consistent and reproducible results, and to explain why it was chosen.
In Spain, for the footprint entered in the official register, scopes 1 and 2 must be calculated with the factors published by the Ministry for the Ecological Transition for the year in question, or those for the latest available year if they are not yet out. The register publishes no factors for scope 3.
A change of factor or of global warming potential is a change of methodology that may require the base year to be recalculated.
Structure
Fields the template should include
- Emission source and fuel or activity
- Factor, unit and gases covered
- Reference or official source and its version
- Year the factor relates to
- Global warming potential applied and its source
- Rationale for the choice
- Changes from the previous year
Example
Example: factors for the 2025 inventory (fictitious company, illustrative values)
Company, people and figures are fictitious: the example only shows what a properly completed record looks like.
| Field | Content |
|---|---|
| Lorry diesel | Factor from the Ministry list for 2025 · kg CO₂e per litre · official register source |
| Electricity | Supplier factor for 2025 according to its published mix · kg CO₂e per kWh |
| Refrigerant | Global warming potential of the gas according to the source given in the register guide |
| Subcontracted transport | Factor per t·km from a recognised database · source and version noted |
| Change from 2024 | New electricity contract with renewable guarantees of origin at Zaragoza from July · applied to that supply point |
| Approval | Sustainability manager · 5 March 2026 |
At the audit
Mistakes auditors commonly flag
- Factors with no source or year, copied from an old inventory.
- Factors from different years mixed for the same source.
- Guarantees of origin applied to supply points that do not have them.
- A change of factor is neither explained nor assessed for its effect on the base year.
In Kimobox
How this record is kept in Kimobox
- 1The emission factors used are documented with their official source.
- 2The calculation methodology and factors can be traced by source.
- 3The system applies the factor to each activity data item and consolidates the inventory.
Frequently asked questions
What people ask us before getting started
Which factors must be used in Spain?
For the footprint entered in the official register, the scope 1 and 2 factors published by the Ministry for the year in question. For other purposes, ISO 14064-1 lets you choose the source as long as it is justified and applied consistently.
Do earlier years have to be recalculated if the factors change?
It depends on the base year recalculation policy. If the change is significant according to the criteria set, yes; if not, it is explained in the report.
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Sources
Where each figure comes from
References to the official text in force. If a standard is revised, this page is updated and the review date says so.
- ISO 14064-1:2018 — Greenhouse gases. Part 1: Specification with guidance at the organization level for quantification and reporting of greenhouse gas emissions and removals ISO · 2018 ed.
- Carbon footprint and reduction plan registration: calculation guide and emission factors MITECO (Spanish Ministry for the Ecological Transition) · Official register page
- Organisation carbon footprint calculators MITECO (Spanish Ministry for the Ecological Transition) · Emission factors 2007-2025
- Greenhouse Gas Protocol — Corporate Accounting and Reporting Standard WRI and WBCSD · Revised edition