Every kgCO2e we report traces to a published source.
Below is the complete list of emission factors SuperESG applies. 40 in total, with each row's published source, vintage, region, and category. The list mirrors the runtime exactly; if a factor isn't here, the platform doesn't apply it. Auditors can verify the lineage before any tenant data is loaded.
Standards we align with
Scope 1 + 2 + 3 boundary per Chapter 4. Location-based and market-based Scope 2 per the Scope 2 Guidance. Operational control consolidation default.
Inventory principles + reporting requirements. Audit pack supports ISO 14064-3:2019 third-party verification (relevant above 500,000 tCO₂e Scope 1+2 per MOCCAE).
Four-pillar disclosure (governance, strategy, risk management, metrics & targets). Material Scope 3 categories per IFRS S2 §29.a.iii derived from declared material topics.
GRI 1 + 2 + 3 + Topic Standards crosswalk. Materiality declaration drives Topic-Standard scope per GRI 3-2 / 3-3.
Federal Decree-Law 11/2024 inventory + reduction-plan submission. SuperESG produces the IEQT workbook directly from the tenant's emission ledger.
SuperESG sits inside the security perimeter of our parent company, Taqtics. SOC 2 Type II audited and ISO 27001 certified, already in use across 5,000+ operational outlets.
Emission factor library
Every active factor is listed below with its category, scope, unit, kgCO₂e per unit, published source, and year. The factor IDs are the same identifiers stored on every emission_entries row, so any KPI on any generated report is drillable back to a row that points at one of these sources.
UAE electricity grids
Distinct kgCO₂e/kWh per UAE utility. Use the sub-region factor matching the property's emirate; fall back to the national factor when unknown.
| Factor ID | Scope | kgCO₂e / unit | Unit | Region | Source | Vintage |
|---|---|---|---|---|---|---|
| ae_electricity_grid | scope 2 | 0.47 | kWh | AE | IEA | 2024 |
| ae_electricity_dewa | scope 2 | 0.42 | kWh | AE-DU | DEWA Sustainability Report + IEA 2024 estimate | 2024 |
| ae_electricity_aadc | scope 2 | 0.355 | kWh | AE-AZ | TAQA / EWEC estimate, Barakah nuclear impact | 2024 |
| ae_electricity_ewec | scope 2 | 0.48 | kWh | AE-SH | EWEC operational data 2024 estimate | 2024 |
| ae_electricity_fewa | scope 2 | 0.5 | kWh | AE-FU | FEWA operational estimate 2024 | 2024 |
Renewable & market-based
Zero-factor option for REC-backed supply, PPAs and on-site solar generation. Requires evidence URL per the GHG Protocol Scope 2 Guidance.
| Factor ID | Scope | kgCO₂e / unit | Unit | Region | Source | Vintage |
|---|---|---|---|---|---|---|
| renewable_zero | scope 2 | 0 | kWh | — | REC / PPA / on-site solar market-based | 2024 |
Scope 1, stationary and mobile fuels
DEFRA 2024 fuel combustion factors. Volume-based for LPG, diesel, petrol, natural gas; per-km for owned vehicles.
| Factor ID | Scope | kgCO₂e / unit | Unit | Region | Source | Vintage |
|---|---|---|---|---|---|---|
| lpg_kg | scope 1 | 2.983 | kg | — | DEFRA | 2024 |
| lpg_litre | scope 1 | 1.557 | litre | — | DEFRA | 2024 |
| natural_gas_m3 | scope 1 | 2.04 | m3 | — | DEFRA | 2024 |
| diesel_litre | scope 1 | 2.687 | litre | — | DEFRA | 2024 |
| petrol_litre | scope 1 | 2.31 | litre | — | DEFRA | 2024 |
| vehicle_diesel_km | scope 1 | 0.171 | km | — | DEFRA | 2024 |
| vehicle_petrol_km | scope 1 | 0.164 | km | — | DEFRA | 2024 |
| vehicle_cng_km | scope 1 | 0.149 | km | — | DEFRA | 2024 |
Scope 1, refrigerants
IPCC AR6 100-year Global Warming Potential. Applied to refrigerant top-up volumes from HVAC, cold-chain, and process cooling.
| Factor ID | Scope | kgCO₂e / unit | Unit | Region | Source | Vintage |
|---|---|---|---|---|---|---|
| ref_r410a | scope 1 | 2256 | kg | — | IPCC AR6 GWP100 | 2021 |
| ref_r32 | scope 1 | 771 | kg | — | IPCC AR6 GWP100 | 2021 |
| ref_r134a | scope 1 | 1530 | kg | — | IPCC AR6 GWP100 | 2021 |
| ref_r404a | scope 1 | 4728 | kg | — | IPCC AR6 GWP100 | 2021 |
| ref_r290 | scope 1 | 3 | kg | — | IPCC AR6 GWP100 | 2021 |
Scope 3, water (GRI 303 disaggregated)
UAE water carries a meaningfully higher kgCO₂e/kL than the global default because of seawater desalination. Disaggregated into desal, groundwater, and TSE (treated sewage effluent) sources per GRI 303.
| Factor ID | Scope | kgCO₂e / unit | Unit | Region | Source | Vintage |
|---|---|---|---|---|---|---|
| water_desal_uae_kL | scope 3 | 2.8 | kL | AE | Masdar Institute × DEWA grid 2024 | 2024 |
| water_groundwater_kL | scope 3 | 0.18 | kL | AE | DEFRA 2024 + pump energy | 2024 |
| water_tse_recycled_kL | scope 3 | 0.05 | kL | AE | Dubai Municipality TSE + IPCC AR6 | 2024 |
| water_treatment_kL | scope 3 | 0.708 | kL | — | DEFRA | 2024 |
Scope 3, waste
DEFRA 2024 waste-disposal factors by stream and route. Used by the /esg/waste tracker.
| Factor ID | Scope | kgCO₂e / unit | Unit | Region | Source | Vintage |
|---|---|---|---|---|---|---|
| waste_landfill_mixed_kg | scope 3 | 0.467 | kg | — | DEFRA | 2024 |
| waste_recycled_kg | scope 3 | 0.021 | kg | — | DEFRA | 2024 |
| waste_composted_kg | scope 3 | 0.01 | kg | — | DEFRA | 2024 |
| waste_incinerated_kg | scope 3 | 0.021 | kg | — | DEFRA | 2024 |
| waste_food_kg | scope 3 | 0.626 | kg | — | DEFRA | 2024 |
Scope 3, packaging and materials
DEFRA 2024 material-production factors. Applied to packaging weights logged on /esg/waste and used by QSR + retail.
| Factor ID | Scope | kgCO₂e / unit | Unit | Region | Source | Vintage |
|---|---|---|---|---|---|---|
| paper_kg | scope 3 | 0.94 | kg | — | DEFRA | 2024 |
| plastic_pet_kg | scope 3 | 3.14 | kg | — | DEFRA | 2024 |
| plastic_ldpe_kg | scope 3 | 2.08 | kg | — | DEFRA | 2024 |
| aluminium_kg | scope 3 | 8.24 | kg | — | DEFRA | 2024 |
Scope 3, business travel
DEFRA 2024 mode-specific passenger-km factors for flights, rail, and taxi.
| Factor ID | Scope | kgCO₂e / unit | Unit | Region | Source | Vintage |
|---|---|---|---|---|---|---|
| flight_domestic_km | scope 3 | 0.246 | km | — | DEFRA | 2024 |
| flight_intl_km | scope 3 | 0.149 | km | — | DEFRA | 2024 |
| rail_km | scope 3 | 0.035 | km | — | DEFRA | 2024 |
| taxi_km | scope 3 | 0.149 | km | — | DEFRA | 2024 |
Scope 3, spend-based (AED)
EXIOBASE multi-region input-output model adapted for the GCC. Used for spend categories where activity-data isn't yet available (purchased services, mixed-supplier spend).
| Factor ID | Scope | kgCO₂e / unit | Unit | Region | Source | Vintage |
|---|---|---|---|---|---|---|
| spend_food_aed | scope 3 | 0.00038 | AED | AE | EXIOBASE GCC adaptation | 2024 |
| spend_packaging_aed | scope 3 | 0.00072 | AED | AE | EXIOBASE GCC adaptation | 2024 |
| spend_logistics_aed | scope 3 | 0.00058 | AED | AE | EXIOBASE GCC adaptation | 2024 |
| spend_services_aed | scope 3 | 0.00022 | AED | AE | EXIOBASE GCC adaptation | 2024 |
Audit trail: every kgCO₂e is drillable to its source row
Every emission entry in SuperESG carries five mandatory fields: the factor_id (which resolves to one of the rows above), the activity quantity, the evidence URL(s), the user who created it, and the timestamp. When a report shows a KPI of X tCO₂e, an auditor can expand into the underlying rows in the read-only auditor workspace and trace back to the specific bill, meter reading, or invoice that produced each value. There is no aggregation step that discards lineage.
Engaged on a SuperESG-using client? Request a read-only auditor workspace token from your client. It gives scoped, time-limited access to their emission entries, controls register, evidence vault, and disclosure-readiness panel. No SuperESG account required; access auto-expires after the engagement's period.