Last updated: August 17, 2026
This page explains which formula each calculation module on the NetZero E.S. platform uses, and which scientific/official sources the coefficients used are based on.
Table of Contents
1. Personal & Household Emissions 2. Water & Circular Economy 3. Scope 1 & 2 4. Scope 3 & Import 5. Marine & Biogenic 6. CBAM, PCF & Risk 7. Research Toolkit 8. Sources (Bibliography)→ Detailed guide: What Is a Carbon Footprint? How Is It Calculated?
Monthly personal carbon footprint is calculated using the formula quantity × emission coefficient for each consumption item, with all items summed together. Transportation, flights, electricity, heating, water, diet, device usage, and waste items are each calculated separately using their own coefficient and shown in the breakdown list.
Vehicle emissions are based on a vehicle class × fuel type matrix: each vehicle class (Small City Car, Compact/Mid-size, SUV/4x4, Motorcycle, etc.) has a different coefficient depending on fuel type. For example, a Compact/Mid-size petrol car emits 0.192 kg CO2e/km, while a heavier SUV/4x4 with higher aerodynamic drag has a value of 0.235 kg CO2e/km — for electric vehicles, a much lower value is used based on the Turkish grid electricity coefficient. The full list of all vehicle class/fuel type combinations can be seen in the calculator's "Vehicle Class" and "Fuel Type" selectors.
Heating, electricity, water, and waste items are calculated using the same logic: the entered quantity (m³, kWh, kg, liters) is multiplied by the coefficient of the relevant fuel/resource type. For example, natural gas heating uses a coefficient of 2.02 kg CO2e/m³, LPG cylinder heating uses 2.983 kg CO2e/kg; mains water consumption, including treatment and pumping energy, is calculated at 0.344 kg CO2e/m³. Turkey's grid electricity coefficient (0.442 kg CO2e/kWh) reflects the average of the country's electricity generation mix (natural gas, coal, hydroelectric, and renewables).
| Vehicle Class | Petrol | Diesel | LPG | Hybrid | Electric |
|---|---|---|---|---|---|
| Small City Car | 0.148 | 0.135 | 0.128 | 0.089 | 0.041 |
| Compact / Mid-size | 0.192 | 0.171 | 0.166 | 0.109 | 0.053 |
| SUV / 4x4 | 0.235 | 0.203 | 0.203 | 0.148 | 0.072 |
| Pickup / Light Truck | 0.258 | 0.223 | 0.223 | — | 0.098 |
| Commercial Vehicle / Panel Van | 0.248 | 0.214 | 0.214 | — | 0.095 |
| Minibus / Van | 0.240 | 0.208 | 0.208 | — | 0.088 |
| Moped / E-Scooter (≤50cc) | 0.048 | — | — | — | 0.015 |
| Motorcycle (≤250cc) | 0.075 | — | — | — | 0.025 |
| Motorcycle (>250cc) | 0.133 | — | — | — | 0.045 |
| Item | Coefficient | Unit |
|---|---|---|
| Energy | ||
| Electricity (Turkish grid) | 0.442 | kg CO2e / kWh |
| Natural Gas | 2.02 | kg CO2e / m³ |
| LPG Cylinder | 2.983 | kg CO2e / kg |
| Coal | 2.42 | kg CO2e / kg |
| Fuel Oil | 3.15 | kg CO2e / liter |
| Water | ||
| Mains Water (incl. treatment + pumping) | 0.344 | kg CO2e / m³ |
| Heated Water (additional heating energy) | 0.298 | kg CO2e / liter |
| Waste | ||
| Landfill | 0.45 | kg CO2e / kg |
| Recycling | 0.021 | kg CO2e / kg |
| Compost | 0.01 | kg CO2e / kg |
| Organic Waste Landfill (anaerobic/methane) | 0.52 | kg CO2e / kg |
| Diet | ||
| Red Meat | 6.61 | kg CO2e / serving (~150g) |
| White Meat | 1.85 | kg CO2e / serving |
| Milk / Dairy | 1.30 | kg CO2e / liter |
| Plant Protein | 0.45 | kg CO2e / serving |
| Device Usage | ||
| Desktop Computer | 0.088 | kg CO2e / hour |
| Laptop | 0.022 | kg CO2e / hour |
| Second Monitor (additional consumption) | 0.031 | kg CO2e / hour |
Methodology Note: The vehicle class × fuel type matrix was chosen instead of a single "average car" coefficient, because vehicle weight and aerodynamic drag significantly affect fuel consumption (and therefore emissions) — the difference between an SUV/4x4 and a small city car can reach 59% (0.148 → 0.235 kg CO2e/km, petrol). Coefficients are derived from ratios close to DEFRA's vehicle segment averages; the actual consumption of a real vehicle (age, maintenance condition, driving style) may deviate from these averages.
Example: For a petrol SUV/4x4 driven 150 km per week, the monthly transportation emission = 150 km × 0.235 kg CO2e/km × 4.33 (weekly→monthly conversion) = 152.6 kg CO2e/month
Source: DEFRA (UK Department for Environment, Food & Rural Affairs) 2025/2026 emission factors.
→ Detailed guide: What Is a Water Footprint? How Is It Calculated?
→ Detailed guide: What Is the Circular Economy Score? How Is It Calculated?
Water footprint is divided into three separate components: Blue Water (directly withdrawn water volumes such as mains/process water consumption and industrial cooling water), Green Water (rainfall-derived water use such as rainwater harvesting and landscape irrigation), and Grey Water (the theoretical volume of clean water required to dilute the pollutant load of discharged wastewater — measured in BOD/COD — to legal discharge limits).
Raw water volume alone does not reflect real environmental impact: the same amount of water has a very different impact when withdrawn in a water-abundant region versus a water-scarce region. For this reason, the platform calculates a Water Stress-Weighted Footprint: the raw water volume is weighted by a multiplier based on the water stress level of the region where the facility is located (e.g., the multiplier is 1.0 in the Black Sea region, while it rises to 4.0 in the water-scarce Southeastern Anatolia/GAP region). The methodology is based on the ISO 14046 Water Footprint standard and the WRI Aqueduct Water Risk Atlas.
The circular economy score is a simple scoring system based on concrete yes/no criteria, such as whether the business runs a formal waste reduction program and whether it evaluates its suppliers according to circularity principles; each positive criterion contributes to the score.
| Item | Coefficient | Unit |
|---|---|---|
| Blue Water | ||
| Mains / Process Water | 1.0 | liter / unit |
| Industrial Cooling Water | 1.8 | liter / kWh generated |
| Cooling Tower Evaporation | 1.0 | liter / liter |
| Green Water | ||
| Average Landscape Irrigation | 620 | liter / m² / year |
| Rainwater Harvesting Efficiency | 0.75 | ratio (collectible share) |
| Grey Water | ||
| BOD Dilution Ratio | 0.02 | m³ water / kg BOD |
| COD Dilution Ratio | 0.015 | m³ water / kg COD |
| BOD Legal Discharge Limit | 50 | mg/L |
| COD Legal Discharge Limit | 250 | mg/L |
| Personnel Water | ||
| Per Capita Daily (drinking + hygiene) | 80 | liter / person / day |
| Region | Water Stress Level | Multiplier |
|---|---|---|
| Black Sea, Eastern Black Sea | Low (water abundance) | 1.0 |
| Marmara, Aegean, Mediterranean | Medium | 1.5 |
| Central Anatolia, Eastern Anatolia | High | 2.5 |
| Southeastern Anatolia (GAP) | Extremely High | 4.0 |
Methodology Note: ISO 14046 deliberately divides water footprint into three colors instead of a single volume, because the same liter of water carries a very different environmental cost depending on its source (mains/process vs. rainwater) or the way it creates impact (direct consumption vs. pollutant load). The WRI Aqueduct Water Risk Atlas is the scientific basis for the regional multipliers — the same volume of water withdrawn in a water-scarce region has a much higher social/ecological cost, which is why raw volume alone can be a misleading indicator.
Example: For a facility in the GAP region consuming 50 m³ of mains water per month, the water stress-weighted footprint = 50 m³ × 1.0 (blue water coefficient) × 4.0 (GAP region multiplier) = 200 weighted water footprint units/month — had the same consumption occurred in the Black Sea region, the multiplier would be 1.0 and the result would be only 50 units.
Source: ISO 14046, WRI (World Resources Institute) Aqueduct Water Risk Atlas.
→ Detailed guide: How Is Corporate Carbon Emission Calculated? Scope 1, 2, 3 Guide
→ Detailed guide: What Is GWP-100? Why Are Greenhouse Gases Weighted Differently?
According to the GHG Protocol Corporate Standard, Scope 1 covers emissions from sources directly controlled by the business: fuel combustion at stationary facilities (boilers, generators), fuel consumption of the company fleet (mobile combustion), and refrigerant/air conditioning gas leaks (fugitive emissions). Scope 2 covers indirect emissions arising from purchased electricity, steam, hot water, and cooling energy.
Fugitive refrigerant gas leaks are not calculated directly in kg, but are converted to CO2 equivalent using each gas's GWP-100 (100-year Global Warming Potential, IPCC AR6 — Sixth Assessment Report) multiplier. For example, since the GWP-100 value of SF6 gas is 23,500, a 1 kg SF6 leak is equivalent to 23,500 kg CO2e — this explains why refrigerant gas leaks can have a large emission impact even in relatively small quantities.
For heavy industry process emissions such as cement and iron-steel (CO2 arising from chemical reactions such as calcination/reduction, not fuel combustion), the Tier-1 default coefficients from IPCC 2006 Guidelines for National Greenhouse Gas Inventories Volume 3 (IPPU) are used (e.g., cement clinker production: 510 kg CO2e/ton).
Grid electricity coefficients vary greatly from country to country, because each country's electricity generation mix is different: while it is 0.442 kg CO2e/kWh in Turkey, this value is only 0.056 kg CO2e/kWh in France, which has a very high share of nuclear energy. For businesses with international operations, the platform automatically applies the correct coefficient based on the country selected.
| Item | Coefficient | Unit |
|---|---|---|
| Stationary Combustion | ||
| Natural Gas | 2.02 | kg CO2e / m³ |
| Coal | 2.42 | kg CO2e / kg |
| LPG | 2.983 | kg CO2e / kg |
| Diesel (Heating) | 2.68 | kg CO2e / liter |
| Fuel Oil | 3.15 | kg CO2e / liter |
| Biomass (net, excl. biogenic CO2) | 0.39 | kg CO2e / kg |
| Mobile Combustion (Fleet) | ||
| Petrol | 2.31 | kg CO2e / liter |
| Diesel | 2.68 | kg CO2e / liter |
| LPG | 1.51 | kg CO2e / liter |
| Electric Vehicle | 0.442 | kg CO2e / kWh |
| Hybrid | 1.62 | kg CO2e / liter |
| Heavy Vehicle (Truck) Diesel | 2.71 | kg CO2e / liter |
| Forklift LPG | 1.51 | kg CO2e / liter |
| Road Freight Logistics | 0.096 | kg CO2e / ton·km |
| Gas | GWP-100 | Common Use Area |
|---|---|---|
| SF6 | 23,500 | Circuit breakers / transformer insulation gas |
| HFC-23 | 14,800 | Cryogenic / semiconductor process |
| NF3 | 16,100 | Semiconductor / panel manufacturing |
| HFC-507A | 3,985 | Commercial refrigeration (supermarket) |
| HFC-404A | 3,922 | Commercial/industrial refrigeration |
| HFC-410A | 2,088 | Air conditioning systems |
| HFC-134a | 1,430 | Automotive/general air conditioning |
| HFC-449A | 1,397 | R-404A/R-507A transition gas |
| R-22 | 1,810 | Legacy air conditioning systems |
| HFC-407C | 1,774 | Commercial/industrial refrigeration blend |
| HFC-32 (R-32) | 675 | Modern split air conditioners |
| HFO-1234ze | 7 | Chiller / commercial refrigeration (low-GWP) |
| HFO-1234yf (R-1234yf) | 4 | Automotive A/C (EU MAC Directive) |
| Propane (R-290) | 3 | Natural refrigerant, commercial refrigeration |
| Isobutane (R-600a) | 3 | Natural refrigerant, household refrigerators |
| CO2 (R-744) | 1 | Natural refrigerant, transcritical systems |
| Ammonia (R-717) | 0 | Natural refrigerant (negligible GWP) |
| Sector | kg CO2e / ton production |
|---|---|
| Adipic Acid (N2O, nylon intermediate) | 68,000 |
| Magnesium (casting cover gas) | 12,000 |
| Iron & Steel (Blast Furnace, BF-BOF) | 1,500 |
| Ammonia (steam reforming) | 1,650 |
| Nitric Acid (N2O) | 1,900 |
| Aluminum (primary, anode consumption) | 1,600 |
| Calcium Carbide | 1,090 |
| Ferroalloy (FeSi/FeMn/SiMn avg.) | 2,500 |
| Carbon Black (furnace black) | 2,800 |
| Lime (high-calcium) | 750 |
| Titanium Dioxide | 750 |
| Cement Clinker (calcination) | 510 |
| Soda Ash (Trona process) | 500 |
| Glass (soda-lime glass) | 200 |
| Iron & Steel (Electric Arc Furnace, EAF) | 90 |
| Country | kg CO2e / kWh |
|---|---|
| Poland (coal-heavy grid) | 0.653 |
| China | 0.581 |
| United States | 0.386 |
| Turkey | 0.442 |
| Germany | 0.366 |
| Netherlands | 0.328 |
| Italy | 0.233 |
| EU Average | 0.231 |
| United Kingdom | 0.207 |
| Spain | 0.171 |
| France (high nuclear share) | 0.056 |
Methodology Note: GWP-100 (100-year Global Warming Potential) is the multiplier set used in IPCC AR6 and the UNFCCC's official national greenhouse gas reporting standard. Its alternative, GWP-20 (20-year), gives a much higher multiplier for short-lived but potent gases like methane (GWP-20 ≈ 80 for methane, vs. GWP-100 = 28) — GWP-100 is preferred because it reflects long-term climate impact and preserves comparability across international reports. Process emission coefficients are the Tier-1 (global default) values from IPCC 2006 Guidelines Volume 3; a real facility's measured (Tier 2/3) emission intensity may deviate from these values depending on the raw material quality and process technology used.
Example: A 2 kg R-410A (HFC-410a) leak from a cooling system = 2 kg × 2,088 (GWP-100) = 4,176 kg CO2e — this is approximately 31 times the same facility's monthly electricity consumption of 300 kWh (300 × 0.442 = 132.6 kg CO2e).
Source: GHG Protocol Corporate Standard, IPCC AR6 (GWP-100), IPCC 2006 Guidelines Volume 3 (IPPU).
→ Detailed guide: How Is Corporate Carbon Emission Calculated? Scope 1, 2, 3 Guide
The GHG Protocol Scope 3 Technical Guidance divides an organization's indirect emissions across its value chain (suppliers, customers, employees) into 15 categories — from Purchased Goods and Services to Business Travel, from Use of Sold Products to Investments. The platform supports all 15 categories; the full list can be seen in the calculator's Scope 3 category selector.
Each category is calculated using one of two methods. The spend-based method is used when the physical quantity is unknown: the amount spent (₺ million) is multiplied by a sector-average coefficient (e.g., the Purchased Goods and Services category uses a coefficient of 42.6 ton CO2e/million ₺ spend). The unit-based method relies on multiplying a physical quantity (kg, ton·km, kWh, m², night) directly by an emission coefficient.
Some categories are automatically derived from other inputs: for example, the "Fuel and Energy-Related Activities" category is calculated based on the electricity consumption (kWh) already entered under Scope 2 — this category covers the additional emissions of electricity OUTSIDE the moment of combustion/generation (extraction, refining, transmission/distribution losses — "well-to-tank"), so it does not require a separate data entry.
| # | Category | Method | Unit | Coefficient |
|---|---|---|---|---|
| 1 | Purchased Goods and Services | Spend-based | ₺ million | 42.6 ton CO2e/million ₺ |
| 2 | Capital Goods | Spend-based | ₺ million | 38.1 ton CO2e/million ₺ |
| 3 | Fuel and Energy-Related Activities (Not in Scope 1-2) | Unit-based (automatic) | kWh Scope 2 consumption | 0.052 kg CO2e/kWh |
| 4 | Upstream Transportation and Distribution | Unit-based | ton·km | 0.096 kg CO2e |
| 5 | Waste Generated in Operations | Unit-based | kg waste | 0.45 kg CO2e |
| 6 | Business Travel | Unit-based | km (flight) / night (accommodation) | 0.246 kg CO2e |
| 7 | Employee Commuting | Unit-based | km / employee / day | 0.171 kg CO2e |
| 8 | Upstream Leased Assets | Unit-based | m² / year | 38.0 kg CO2e |
| 9 | Downstream Transportation and Distribution | Unit-based | ton·km | 0.106 kg CO2e |
| 10 | Processing of Sold Products | Unit-based | kg intermediate product | 0.62 kg CO2e |
| 11 | Use of Sold Products | Unit-based | kWh (product lifetime) | 0.442 kg CO2e |
| 12 | End-of-Life Treatment of Sold Products | Unit-based | kg product | 0.38 kg CO2e |
| 13 | Downstream Leased Assets | Unit-based | m² / year | 38.0 kg CO2e |
| 14 | Franchises | Spend-based | ₺ million revenue | 29.4 ton CO2e/million ₺ |
| 15 | Investments | Spend-based | ₺ million investment share | 51.3 ton CO2e/million ₺ |
Methodology Note: The spend-based method relies on Environmentally-Extended Input-Output (EEIO) modeling: a sector's average carbon intensity is prorated to every ₺ spent in that sector. In the absence of physical data (which raw material was purchased in what quantity), this method provides a quick UPPER-BOUND estimate, but is less precise than actual physical measurement — the GHG Protocol defines this as an acceptable "Tier 1" starting method and encourages businesses to transition to the unit-based method over time.
Example: For a business purchasing ₺5 million worth of raw materials/services, the Category 1 estimate = 5 million ₺ × 42.6 ton CO2e/million ₺ = 213 ton CO2e — this is an upper-bound approach used until the business's physical inventory (which raw material was purchased in what quantity) is extracted and Category 1 is calculated directly.
Source: GHG Protocol Scope 3 Technical Guidance (15 Categories).
→ Detailed guide: What Is Blue Carbon? How Are Marine Ecosystems Calculated?
Research vessel and field operation coefficients (marine diesel, generators, underwater equipment, port operations) are based on combustion-based fuel coefficients and the Turkish grid electricity coefficient.
Blue Carbon refers to the carbon sequestration effect of coastal ecosystems such as mangrove forests, seagrass meadows, and salt marshes — these ecosystems can sequester 3-5 times more carbon per hectare than land forests. Negative values on the platform (e.g., a protected mangrove area: -11.0 ton CO2e/hectare/year) represent a net carbon sink; positive values represent the release of accumulated carbon back into the atmosphere when these ecosystems are destroyed.
Biogenic carbon accounting is tracked as a SEPARATE line item on the platform: according to the GHG Protocol, CO2 released from the combustion of non-fossil (plant/wood -derived) biomass is NOT INCLUDED in Scope 1-2-3 totals, because this carbon was already taken from the atmosphere during the plant's growth process and is considered a net cycle; it is therefore reported separately.
| Item | Coefficient | Unit |
|---|---|---|
| Marine Diesel (main engine) | 2.68 | kg CO2e / liter |
| Generator Diesel | 2.70 | kg CO2e / liter |
| Underwater Equipment (compressor/ROV/sonar) | 0.442 | kg CO2e / kWh |
| Port / Field Operation | 18.4 | kg CO2e / operation hour |
| Sonar/Measurement Devices (reference) | 4.2 | kWh / day average |
| Ecosystem | Protection (Sequestration) | Loss / Destruction |
|---|---|---|
| Mangrove Forests | -11.0 ton CO2e/ha/year | +18.0 ton CO2e/ha/year |
| Seagrass Meadows | -6.5 ton CO2e/ha/year | +11.0 ton CO2e/ha/year |
| Salt Marshes | -7.5 ton CO2e/ha/year | +13.0 ton CO2e/ha/year |
| Item | Coefficient | Unit |
|---|---|---|
| Biomass Combustion (wood/plant residue) | 1.75 | kg CO2e / kg |
| Organic Composting (fugitive methane/N2O share) | 0.02 | kg CO2e / kg |
Methodology Note: Negative values indicate that an ecosystem is drawing carbon from the atmosphere and permanently STORING it (net sink); positive values indicate that when that ecosystem is destroyed, the carbon it accumulated (usually organic matter under soil/sediment) is released back into the atmosphere. The Blue Carbon Initiative treats coastal ecosystems as a category separate from land forests, because these ecosystems have both a higher carbon density (3-5x per hectare) and a different permanence profile (the anaerobic sediment environment allows carbon to remain buried for thousands of years). The reason biogenic CO2 is NOT INCLUDED in Scope totals under the GHG Protocol is that combustion of non-fossil biomass is considered a NET-ZERO cycle — the carbon released was already taken from the atmosphere during the plant's growth process.
Example: 1 hectare of protected mangrove area sequesters -11.0 ton CO2e annually; if the same area is destroyed (including the release of accumulated carbon), it emits +18.0 ton CO2e — meaning the NET difference between protecting and destroying a mangrove area is 29 ton CO2e per year.
Source: IPCC Wetlands Supplement, Blue Carbon Initiative, GHG Protocol (Biogenic CO2 Guidance).
→ Detailed guide: What Is CBAM? A Border Carbon Tax Guide for Turkish Exporters
→ Detailed guide: What Is the EU Taxonomy / TCFD Risk Score? How Is It Calculated and Interpreted?
CBAM (EU Carbon Border Adjustment Mechanism), which entered into force under European Union Regulation (EU) 2023/956, is a mechanism that requires the declaration and carbon pricing of the "embedded emissions" (ton CO2e/ton product) arising during the production of certain products imported into the EU (Iron-Steel, Cement, Aluminum, Fertilizer, Electricity, Hydrogen — 6 sectors in total).
CBAM certificate cost is indexed to the weekly EU ETS (Emissions Trading System) reference carbon price; the platform tracks this price live (source: CBAM Guide price tracker, cbamguide.com). The free allocation phase-out rate (a gradual schedule starting at 10% in 2026 and reaching 100% by 2032) is based on the EU's official CBAM transition period timeline — this schedule is designed to allow businesses to gradually adapt to certificate costs.
PCF (Product Carbon Footprint) calculates the "cradle-to-gate" (from raw material extraction to factory gate) emissions of a single product; the raw material and packaging coefficients used (e.g., primary aluminum 8.24 kg CO2e/kg, recycled plastic 1.42 kg CO2e/kg — roughly a third of virgin plastic) vary by material type.
The EU Taxonomy/TCFD Risk Score reduces a business's climate transition risk to a single number between 0-100. The formula is a weighted average of four components: carbon intensity — ton CO2e/million ₺ revenue (40% weight), renewable energy share (25%), CBAM exposure — the share of revenue within CBAM scope (20%), and the presence of a science-based reduction target (15%). A lower score means lower climate transition risk.
| Product | ton CO2e / ton (Electricity: /MWh) |
|---|---|
| Iron - Steel (CN 72, 7301-7311, 7318, 7326) | |
| General / Mixed | 1.85 |
| Pig Iron (Crude Iron) | 1.40 |
| Ferro-Alloys | 2.50 |
| Flat Hot-Rolled | 1.90 |
| Flat Cold-Rolled | 2.05 |
| Coated Flat Products | 2.20 |
| Seamless Tubes | 2.30 |
| Welded Tubes | 2.00 |
| Screws, Bolts, Nuts | 2.10 |
| Wire and Wire Products | 2.00 |
| Cement (CN 2523) | |
| Cement Clinker | 0.87 |
| Portland Cement | 0.66 |
| White Cement | 0.95 |
| Aluminum (CN 7601-7616) | |
| Unwrought Aluminum (Ingot) | 11.50 |
| Aluminum Sheet and Strip | 13.20 |
| Aluminum Foil | 14.50 |
| Aluminum Wire | 12.80 |
| Fertilizer (CN 2808, 2814, 2834, 3102, 3105) | |
| Mixed / General Fertilizer | 2.10 |
| Ammonia | 2.40 |
| Urea | 1.80 |
| Ammonium Nitrate | 2.10 |
| NPK Compound Fertilizer | 1.50 |
| Nitric Acid (high N2O share) | 2.50 |
| Electricity (CN 2716) | |
| Imported Electricity | 0.65 (per MWh) |
| Hydrogen (CN 2804) | |
| Grey Hydrogen | 9.2 |
| Parameter | Value |
|---|---|
| Carbon Intensity Thresholds (ton CO2e / million ₺ revenue) | |
| Low Risk ("Taxonomy Aligned") | ≤ 15 |
| Medium Risk | ≤ 45 |
| High Risk ("High Transition Risk") | > 90 |
| Risk Score Component Weights (total 100%) | |
| Carbon Intensity | 40% |
| Renewable Energy Share | 25% |
| CBAM Exposure | 20% |
| Reduction Target Presence | 15% |
Methodology Note: CBAM's "embedded emissions" boundary is cradle-to-gate — it covers all direct and indirect production emissions from raw material extraction to the factory gate, but does NOT cover the product's use/end-of-life phase (which is the subject of PCF). The free allocation phase-out schedule (2026: 10% → 2032: 100%) runs in parallel with the EU ETS's own general free allocation phase-out strategy — the goal is to let EU-based producers gradually adjust to certificate costs while subjecting importers to the same schedule (preventing "carbon leakage"). The reason the EU Taxonomy risk score has 4 components is to capture not only CURRENT emissions but also the business's climate TRANSITION CAPACITY — of two businesses with the same carbon intensity, the one with a concrete reduction target carries lower risk.
Example: For a business importing 100 tons of Aluminum Foil, the CBAM embedded emissions = 100 tons × 14.50 ton CO2e/ton = 1,450 ton CO2e — if the EU ETS reference price is €72.5/ton CO2e and the 2026 free allocation phase-out rate is 10%, the certificate cost is approximately 1,450 × 72.5 × 0.10 = €10,513.
Source: European Commission (EU) 2023/956 CBAM Regulation, TCFD (Task Force on Climate-related Financial Disclosures).
→ Detailed guide: What Is a Carbon Credit? How Is Offsetting Calculated?
Land-use change emissions can be calculated at two methodology levels. Tier 1 provides a fast but rough estimate using a single fixed global average coefficient × hectares (e.g., conversion of forest to cropland: 15.2 ton CO2e/hectare/year). Tier 2 produces a more accurate result by separately accounting for climate/soil type, land-use factor, management factor, and input (fertilizer/compost) factor in the soil organic carbon (SOC) stock change:
ΔSOC (ton CO2e/ha/year) = [(SOCref × FLU × FMG × FI) − SOCref] × 3.667 / D
Here, SOCref represents the reference soil carbon stock, FLU/FMG/FI represent the land-use/management/input multipliers respectively, 3.667 is the CO2/C molecular weight ratio (44/12), and D is the IPCC's default transition period (20 years). While this Tier 2 approach is not as precise as a full Tier 3 requiring field measurement, it is more granular than Tier 1's single-coefficient approach.
Carbon credit equivalency calculations convert the calculated kgCO2e amount into concrete references: the average annual carbon sequestration of a mature tree (21.77 kg CO2e/year), or the annual output of a 2.5MW wind turbine. The price difference between carbon credit types (from VERRA afforestation ~€18.5/ton to Direct Air Capture/DAC ~€185/ton) reflects the maturity of the technology and the permanence of the carbon: engineered solutions like DAC are far more permanent but much more expensive.
| Parameter | Category | Value |
|---|---|---|
| SOCref — Reference Stock (ton C/ha, 0-30cm depth) | ||
| SOCref | Tropical Mineral | 65 |
| SOCref | Tropical Organic | 44 |
| SOCref | Temperate Mineral | 88 |
| SOCref | Temperate Organic | 50 |
| SOCref | Cold Mineral | 106 |
| FLU — Land-Use Factor | ||
| FLU | Cropland (Intensively Tilled) | 0.69 |
| FLU | Cropland (Reduced Tillage) | 0.85 |
| FLU | Grassland/Pasture (Well-Managed) | 1.00 |
| FLU | Grassland/Pasture (Degraded) | 0.70 |
| FLU | Forest | 1.00 |
| FMG — Management Factor | ||
| FMG | Full Tillage | 1.00 |
| FMG | Reduced Tillage | 1.02 |
| FMG | Zero Tillage | 1.10 |
| FI — Input Factor | ||
| FI | Low Input | 0.92 |
| FI | Medium Input | 1.00 |
| FI | High Input | 1.11 |
| FI | High Input (Organic) | 1.44 |
| D — Default Transition Period | ||
| D | IPCC default | 20 years |
| Climate Zone | kg CH4 / ha / year |
|---|---|
| Tropical | 84 |
| Temperate Warm | 14 |
| Temperate Cold | 3 |
kg CO2e conversion uses a GWP-100 = 28 (methane) multiplier.
| Type | € / ton CO2e |
|---|---|
| VERRA (Afforestation) | 18.5 |
| Gold Standard (Renewable Energy) | 24.0 |
| CDM (Methane Capture) | 12.75 |
| DAC (Direct Air Capture) | 185.0 |
Additional reference values: 1 mature tree sequesters an average of 21.77 kg CO2e annually; a 2.5MW wind turbine's annual output is 6,570,000 kWh.
Methodology Note: The IPCC's Tier 1/2/3 hierarchy consists of three levels in order of increasing precision/data requirement: Tier 1 uses a single fixed global average coefficient × activity data (fast but rough); Tier 2 incorporates country/region-specific parameters (climate, soil type, management practice) separately into the model; Tier 3 requires direct field measurement or region-specific dynamic modeling. The platform stops at Tier 2 because Tier 3 requires long-term field monitoring equipment and on-site sampling — this falls within the scope of academic/institutional field research rather than an individual platform calculation. Each parameter in the SOC formula represents a real physical/managerial difference: FLU captures WHAT the land is used for, FMG captures how the soil is tilled, and FI captures the intensity of fertilizer/compost input — the product of the three produces a much more accurate estimate than a single "land use" label.
Example: The SOC change of an intensively tilled cropland with mineral soil in a temperate
climate (SOCref=88, FLU=0.69, FMG=1.00, FI=1.00, D=20) =
[(88 × 0.69 × 1.00 × 1.00) − 88] × 3.667 / 20 = [60.72 − 88] × 0.1834 ≈
-5.0 ton CO2e/ha/year (soil carbon loss, i.e. a net emission source).
Source: IPCC 2006 Guidelines for National Greenhouse Gas Inventories Volume 4 (AFOLU), IPCC 2013 Wetlands Supplement, VERRA / Gold Standard / CDM.
The platform's coefficient database has been compiled from the following scientific and official sources:
These values are engineering approximations compiled to power the platform's calculation engine; for official audit/declaration processes, they should be verified against current official DEFRA/IPCC/National Greenhouse Gas Inventory publications.
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