How Plan A Calculates Capital Goods Emissions

Using the 'spend-based' calculation method, Plan A calculates your Capital Goods emissions by multiplying your spend amount by an emission factor that is applicable to the given capital good category, timeframe, and location.

This calculation method entails multiplying the overall spending on a specific product or service category by an emission factor that is applicable to the particular category, timeframe, and location (seller's location).

In your spend data, you may notice some negative figures, reflecting refunds. These should still be included in your data upload so that previously reported emissions relating to refunded goods can be deducted from your carbon balance accordingly. Negative spend data will be reflected as negative emissions values in the month the refund was given.

The calculation methodology adheres to the Greenhouse Gas (GHG) Protocol.

Bring Your Own Emissions allows you to upload your own pre-calculated emissions to the Plan A platform. For more information, see here.

This calculation method entails calculating the upstream cradle-to-gate emissions from purchased capital goods. The calculation involves multiplying the reference flow value of the purchased capital goods by a custom emission factor and the quantity multiplier, all provided by the client relevant to the reporting timeframe and location. Emission factors provided by the client should represent all the upstream cradle-to-gate emission impacts, including raw material acquisition, production, and transportation. However, it's the reporting company's responsibility to ensure the accuracy of the inputs provided.