On May 21st, 2024, we transitioned to a new database, Exiobase, for our spend-based emission factors. Spend-based emission factors are employed when using the spend-based calculation method across Purchased Goods and Services, Capital Goods, Upstream Transportation and Distribution, as well as Downstream Transportation and Distribution.
Exiobase is widely recognised and endorsed by reputable institutions and agencies worldwide. As an open-source database, Exiobase undergoes rigorous peer review, contributing to its reputation as a powerful and reliable Environmentally-extended Input-Output (EEIO) database. By leveraging Exiobase, we aim to provide you with more transparent emission calculations. As carbon accounting is an ever-evolving discipline, methodologies, emission factors, and databases can be updated on a continuous basis. Since databases may utilise varied research inputs, emission calculations may differ.
Key points:
Our switch to Exiobase took effect on May 21st, 2024.
Exiobase emission factors will be used in the spend-based calculation method for Purchased Goods and Services, Capital Goods, Upstream Transportation and Distribution, and Downstream Transportation and Distribution.
Any spend based data uploaded before May 21st, will continue to use the existing emission factors and your calculations will not change.
Any spend based data uploaded or reuploaded after May 21st, will automatically use new Exiobase emission factors in their calculations.
If any historical spend data is replaced after May 21st, your emissions will be recalculated using the updated Exiobase emission factors. The new emission factors will change your historic spend-based calculations. Please note that once data is replaced, previous emission calculations cannot be restored.
If you wish to reprocess your data, we recommend exporting your existing data first so you have documentation of your previous emissions.
This update does not trigger any changes to how you map your spend-based data.
Estimated impact of this change on emission calculations
The switch to Exiobase will impact how Plan A calculates spend-based emissions from May 21st onwards. For the top 105 categories, less than 5 categories will see variance of more than 90%. For the vast majority of categories, the change will be significantly less extreme. On average, we expect spend-based emissions per category will decrease by roughly 15% as a result of this change. We have put together a table of expected emission changes.
Plan A Category | GB Difference | FR Difference | DE Difference |
Communication and energy wire and cable manufacturing | -43.64% | -48.00% | -56.55% |
Watch, clock, and other measuring and controlling device manufacturing | -16.04% | 14.40% | -28.31% |
Air conditioning, refrigeration, and warm air heating equipment manufacturing | -42.50% | -56.13% | -56.84% |
Residential maintenance and repair | -43.82% | -16.24% | -18.18% |
Greenhouse, nursery, and floriculture production | -83.67% | -91.74% | -90.54% |
Architectural, engineering, and related services | -64.82% | -45.77% | -48.76% |
Management of companies and enterprises | -67.73% | -36.03% | -53.02% |
Periodical publishers | -3.80% | -3.37% | -10.85% |
Housing | -29.35% | -34.68% | -13.00% |
All other food manufacturing | -36.33% | -47.27% | -49.39% |
News syndicates, libraries, archives and all other information services | -26.04% | 98.38% | -19.46% |
Other personal services | -54.20% | -48.32% | -23.93% |
Plastics packaging materials and unlaminated film and sheet manufacturing | -45.58% | -59.57% | -28.67% |
Promoters of performing arts and sports and agents for public figures | -67.63% | -43.87% | -52.91% |
Broadcast and wireless communications equipment | -14.79% | -22.02% | -18.50% |
Book publishers | 94.96% | 97.58% | 82.22% |
Food and beverage stores | -86.68% | -84.89% | -87.83% |
Sanitary paper product manufacturing | -46.07% | -37.23% | -38.12% |
Leather and allied product manufacturing | -67.52% | -55.28% | -43.11% |
Satellite, telecommunications resellers, and all other telecommunications | -68.08% | -61.21% | -60.45% |
All other miscellaneous manufacturing | -23.41% | -39.99% | -36.94% |
Tire manufacturing | -43.29% | -59.76% | -25.68% |
Waste management and remediation services | -56.11% | -82.20% | -86.69% |
Other financial investment activities | -46.66% | -8.21% | -25.45% |
Investigation and security services | -59.93% | -38.30% | -41.64% |
Textile and fabric finishing and fabric coating mills | -56.95% | -52.38% | -46.77% |
Consumer goods and general rental centers | -79.64% | -63.21% | -84.62% |
Office furniture and custom architectural woodwork and millwork manufacturing | -10.32% | -29.01% | -26.31% |
Electric power generation, transmission, and distribution | -80.33% | -52.79% | -59.44% |
Grantmaking, giving, and social advocacy organizations | -59.00% | 6.08% | -33.99% |
Coffee and tea manufacturing | -29.62% | -41.91% | -44.05% |
Lessors of nonfinancial intangible assets | -38.09% | -2.69% | -10.27% |
Electronic and precision equipment repair and maintenance | -85.35% | -87.29% | -86.60% |
Newspaper publishers | -22.82% | -22.84% | -28.48% |
Scientific research and development services | -57.00% | -36.83% | -57.87% |
Personal care services | -60.77% | -49.65% | -34.92% |
Commercial structures, including farm structures | -29.90% | 2.69% | 1.84% |
Insurance agencies, brokerages, and related activities | -47.08% | 17.57% | -19.92% |
Power and communication structures | -51.86% | -32.79% | -30.05% |
Internet publishing and broadcasting and web search portals | -62.53% | -44.64% | -48.83% |
Automobile manufacturing | -19.95% | -33.53% | -34.74% |
Other amusement and recreation industries | -80.25% | -44.37% | -78.42% |
Printing | -57.30% | -59.35% | -60.35% |
Travel arrangement and reservation services | -65.63% | 46.39% | -30.85% |
Couriers and messengers | -68.60% | -64.51% | -60.97% |
Computer terminals and other computer peripheral equipment manufacturing | -15.22% | -26.83% | -18.66% |
Facilities support services | -75.63% | -63.77% | -64.57% |
Apparel manufacturing | 8.22% | -14.43% | -0.73% |
All other miscellaneous electrical equipment and component manufacturing | 7.15% | 4.60% | -17.28% |
Printed circuit assembly (electronic assembly) manufacturing | -19.96% | -22.08% | -38.24% |
Computer storage device manufacturing | -5.85% | -13.81% | -9.67% |
Specialized design services | -68.53% | -49.32% | -54.39% |
Other educational services | -61.97% | -50.16% | -65.49% |
Environmental and other technical consulting services | -68.17% | -52.17% | -53.87% |
Power, distribution, and specialty transformer manufacturing | -24.86% | -33.94% | -42.16% |
Water transportation | 338.23% | 490.10% | -52.83% |
Fiber, yarn, and thread mills | -69.41% | -65.41% | -62.23% |
Computer systems design services | -59.12% | -34.86% | -44.18% |
Office administrative services | -66.17% | -45.42% | -50.97% |
Limited-service restaurants | -61.76% | -53.86% | -73.63% |
Nondepository credit intermediation and related activities | -58.42% | -35.30% | -42.23% |
Monetary authorities and depository credit intermediation | -18.95% | 19.29% | 12.62% |
Custom computer programming services | -69.25% | -53.64% | -58.02% |
Electronic computer manufacturing | -44.30% | -49.24% | -44.11% |
Postal service | -43.46% | -35.81% | -29.96% |
Other support services | -72.67% | -56.56% | -60.25% |
Marketing research and all other miscellaneous professional, scientific, and technical services | -49.50% | -11.31% | -26.39% |
Other real estate | -93.50% | -89.59% | -91.97% |
Accounting, tax preparation, bookkeeping, and payroll services | -36.74% | 3.83% | -8.31% |
Insurance carriers | -16.16% | 33.04% | 8.33% |
Wired telecommunications carriers | -61.85% | -51.99% | -52.49% |
Office supplies (except paper) manufacturing | -4.21% | -23.11% | -21.29% |
Wireless telecommunications carriers (except satellite) | -84.84% | -80.23% | -81.17% |
General merchandise stores | -85.56% | -83.83% | -86.80% |
All other food and drinking places | -66.01% | -62.63% | -76.63% |
Civic, social, professional, and similar organizations | -63.14% | 3.71% | -41.04% |
Legal services | -13.32% | 63.74% | 26.86% |
Other computer related services, including facilities management | -64.88% | -44.02% | -52.04% |
Services to buildings and dwellings | -65.00% | -67.45% | -42.14% |
Employment services | 8.13% | 85.09% | 57.19% |
Business support services | -56.42% | -28.45% | -36.49% |
Commercial and industrial machinery and equipment repair and maintenance | 96.14% | 76.88% | 47.23% |
Truck transportation | -86.07% | -78.08% | -78.67% |
Full-service restaurants | -66.59% | -62.40% | -77.02% |
Management consulting services | -55.67% | -25.96% | -35.75% |
Motor vehicle and parts dealers | -79.92% | -80.94% | -81.60% |
Warehousing and storage | -80.01% | 7.44% | -59.60% |
Automotive equipment rental and leasing | -96.54% | -95.02% | -97.39% |
Advertising, public relations, and related services | -71.68% | -55.65% | -58.80% |
Transit and ground passenger transportation | -89.75% | -84.31% | -84.30% |
Commercial and industrial machinery and equipment rental and leasing | -60.32% | -32.02% | -70.12% |
Accommodation | -66.13% | -60.29% | -76.70% |
Wholesale trade | -52.81% | -59.59% | -46.38% |
Rail transportation | -67.16% | 31.39% | -82.04% |
Data processing, hosting, and related services | -67.62% | -47.52% | -55.60% |
Air transportation | 40.39% | 54.23% | -11.98% |
Nonresidential maintenance and repair | -88.57% | -91.42% | -89.59% |
Software publishers | -36.83% | 0.22% | -13.02% |
Motor vehicle electrical and electronic equipment manufacturing | -3.36% | -13.61% | -21.21% |
Manufacturing structures | -31.02% | 0.63% | 0.22% |
Motor vehicle body manufacturing | -79.68% | -85.14% | -83.40% |
Office machinery manufacturing | 39.51% | 17.21% | 5.05% |
Other industrial machinery manufacturing | -26.32% | -41.49% | -44.69% |
Fabric mills | -55.46% | -48.62% | -44.93% |
Automotive repair and maintenance | -77.79% | -77.75% | -83.00% |
Frequently Asked Questions
Frequently Asked Questions
What are emission factors?
Each emission calculation always requires a coefficient called an ‘emission factor’ that expresses the average emission rate of a given source, relative to units of activity or process. As emission factors relate to the specific activities associated with generating those emissions, they can greatly vary for different geographic regions and timeframes.
What sources do Plan A use?
Our main sources for the emission factors are the national-level emission factor databases reported to the IPCC, nation-specific peer-reviewed scientific research articles, established databases and renowned studies such as those by the Umweltbundesamt (UBA). For spend based data we will be using Exiobase as our emission factor source from May 21st 2024.
How do emission factors effect emission calculations?
As recommended by the GHG Protocol, we use the activity data you provide and match it with relevant emission factors to calculate the total emissions of each activity.
When are spend-based emission factors used?
Spend-based emission factors are employed when using the spend-based calculation method across Purchased Goods and Services, Capital Goods, Upstream Transportation and Distribution, as well as Downstream Transportation and Distribution.
Why are we using Exiobase for spend based calculations?
Exiobase is widely recognised and endorsed database. As an open-source database, Exiobase undergoes rigorous peer review, contributing to its reputation as a powerful and reliable Environmentally-extended Input-Output (EEIO) database. By leveraging Exiobase, we aim to provide you with more transparent emission calculations. Emission factors and methodologies will be added to your emissions export.
How can I communicate the change in emissions calculations to my stakeholders?
Here is an example of how you could communicate this change: ‘Our carbon accounting platform Plan A recently updated the database they use to calculate spend-based emissions. As carbon accounting is an ever-evolving discipline, methodologies, emission factors, and databases can be updated on a continuous basis. Since differing databases may utilise varied research inputs, emission calculations may differ when changes occur. This recent change resulted in a relative shift of increasing/decreasing our emissions on an intensity basis, which was unrelated to any change in our existing practices.’
Should I reprocess my previous emission calculations?
All previous spend-based emissions calculations remain valid and don’t require reprocessing. However, if you are in the process of setting targets, or wish to have more direct comparability in your emissions years, you have the option to do so. Feel free to get in touch if you have further questions on this.
What happens if I reprocess my data? How does reprocessing occur?
Reprocessing data refers to the act of uploading and replacing existing data. This action can trigger a recalculation of emissions if we have updated our emission factors since the last upload. If you reprocess any spend data that was uploaded before May 21st, your emissions will be recalculated using the updated Exiobase emission factors. Once data is reprocessed, previous emission calculations cannot be restored.
How can I incorporate additional spend data into historic data uploads?
If you intend to add additional data to previously uploaded spend data, it's advisable to update the additional data separately in a new template without altering the previously uploaded data.
How different will the changes be?
The switch to Exiobase will impact how Plan A calculates spend-based emissions from May 21st onwards. For the top 105 categories, less than 5 categories will see variance of more than 90%. For the vast majority of categories, the change will be significantly less extreme. On average, we expect spend-based emissions per category will decrease by roughly 15% as a result of this change. We have put together a table of expected emission changes here.
Will this change impact how I map my spend based data on my upload files?
This will not affect how you upload or map your data. The data collection templates remain the same.