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

Emission factors are available in the Commission Implementing Regulation (EU) 2022/996. Whenever these are appropriate, they must be used. Only if no applicable emission factors are available in the Implementing Regulation may other sources be considered.

From version 4.2 onward, ISCC no longer provides emission factors in the annex of ISCC System Document 205. Instead, ISCC will publish a separate document in the client section of the ISCC website. Continued use of emission factors from older versions of the ISCC System Document is not allowed.

Alternative values to the ones published by the European Commission or ISCC may be used but must be duly justified and flagged in the calculation in order to facilitate verification by auditors. These can be based on LCA Databases such as Ecoinvent or individually calculated or measured (e.g. a lower heating value could be measured through laboratory analyses) as long as the methodology complies with the methodology set in the RED III and is verifiable during the audit or the supplier of the emission factor/ lower heating value is ISCC/ISO certified.

If all of the above are not available, other scientifically peer-reviewed literature or official statistical data from government bodies may be used, as long as system boundaries are comparable to the emission factors from official sources.

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 must 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 Certification Body to confirm that alternative sources are applicable and may be used by the System User.