Data Types
To optimize the quality of carbon accounting according to the GHG Protocol, it is essential to understand the different types of data that can be collected: activity-based, supplier-based, spend-based, and approximations. Each data type offers varying levels of precision and reliability, influencing the accuracy of emission reporting and analysis.
Data Types Explained
| Data Type | Description | Examples | Precision Level |
|---|---|---|---|
| Activity-based | Includes detailed data on specific activities that directly quantify resource usage or emissions. | Energy consumption (kWh), Fuel used (l), Waste generated (kg) | High |
| Supplier-based | Sourced directly from suppliers and reflects emissions specific to the services or products provided. | Emissions data from a logistics company for transporting products | High |
| Spend-based | Collected as financial data, reflecting the monetary expenditure on products and services. | Total spend on electricity or business travel | Medium |
| Approximations | Used when no other data is available, based on estimations or indirect measurements. | Water usage estimated based on the number of employees | Low |
Conclusion
Understanding the strengths and limitations of each data type is crucial for effective carbon accounting. Activity-based and supplier-based data are generally more accurate and provide a solid foundation for reliable emissions reporting. In contrast, spend-based data and approximations offer less precision but can still be useful in broader emissions assessments where detailed data are not accessible.
When collecting data for carbon accounting, it is essential to assess what is feasible and which types of data are accessible with reasonable effort. Often, a combination of different data types is necessary. For example, Scope 2 emissions might be best reported by suppliers, whereas Scope 3 emissions might have to rely on spend-based data. By selecting the most accurate and applicable data sources, organizations can ensure the integrity of their carbon accounting practices, supporting effective decision-making and sustainability reporting.