DEFRA Conversion Factors Explained

DEFRA conversion factors are one of the most important parts of UK carbon reporting.

They are used to turn business activity data into greenhouse gas emissions figures. In simple terms, they help convert things such as gas use, electricity use, fuel use, mileage, waste, water, business travel and other activities into carbon dioxide equivalent emissions, usually shown as kg CO2e or tonnes CO2e.

For UK businesses, these factors are commonly used in carbon footprint reports, SECR reporting, Scope 1, Scope 2 and Scope 3 reporting, ESG disclosures, tender submissions, supply chain questionnaires and internal board reports.

But they are also easy to misunderstand.

Using the wrong conversion factor, the wrong year, the wrong unit, or the wrong activity category can make a carbon report inaccurate. It can also make the report harder to explain if customers, auditors, procurement teams, investors, lenders or directors ask how the figures were calculated.

This guide explains what DEFRA conversion factors are, how they are used, why they matter, and what UK businesses should check before relying on them in a carbon report.

What are DEFRA conversion factors?

DEFRA conversion factors are official UK Government greenhouse gas conversion factors used for company reporting.

They are often still called “DEFRA factors” because DEFRA has historically been associated with UK environmental reporting. Today, the factors are published by the UK Government through the Department for Energy Security and Net Zero, usually referred to as DESNZ.

The purpose of the factors is to help organisations calculate greenhouse gas emissions from business activities.

For example, if a business knows how many kWh of gas it used, how many litres of diesel were consumed, or how many miles were travelled in a company car, the relevant conversion factor can be applied to estimate the emissions produced.

For example:

• kWh of natural gas × gas conversion factor = kg CO2e
• Litres of diesel × diesel conversion factor = kg CO2e

The final result is usually shown in kg CO2e or tonnes CO2e.

CO2e means carbon dioxide equivalent. It is a standard way of expressing different greenhouse gases using a common unit.

This matters because carbon reporting does not only consider carbon dioxide. Depending on the activity, other greenhouse gases may also be relevant, such as methane and nitrous oxide. CO2e allows those gases to be expressed as one comparable figure.

Why DEFRA conversion factors matter for UK businesses

DEFRA conversion factors matter because they give UK businesses a recognised method for calculating emissions.

Without conversion factors, a business may know how much energy it used, how much fuel it bought, or how many miles were travelled, but it would not be able to convert that activity into a carbon emissions figure in a consistent way.

For example, a finance team may have energy invoices showing electricity use in kWh. A fleet manager may have fuel card records showing litres of diesel. A travel manager may have mileage data. Those records are useful, but they are not a carbon report on their own.

Conversion factors turn that raw activity data into carbon emissions data.

This supports:

• Carbon footprint reporting
• SECR reporting
• Scope 1, Scope 2 and Scope 3 reporting
• Tender responses
• ESG questionnaires
• Supplier reporting requests
• Customer carbon data requests
• Board reporting
• Year-on-year emissions tracking
• Evidence-led carbon management

For businesses that need formal or semi-formal reporting, conversion factors also provide a clearer methodology trail.

A report that says “we used UK Government greenhouse gas conversion factors for the relevant reporting year” is generally easier to explain than a report that uses unsupported or unclear assumptions.

That does not mean the report is automatically perfect. The quality of the report still depends on the data, boundaries, methodology and evidence behind it.

But using the correct factors is a key part of producing a credible carbon report.

What types of activity can DEFRA conversion factors be used for?

The UK Government conversion factor set covers a wide range of activities.

Common areas include:

• Fuels
• Bioenergy
• Refrigerants
• Passenger vehicles
• Delivery vehicles
• HGVs
• Business travel
• Rail travel
• Flights
• Hotel stays
• Electricity
• Heat and steam
• Water
• Waste
• Material use
• Freight transport
• Homeworking
• Employee commuting
• Transmission and distribution losses
• Well-to-tank emissions

Not every business will need every category.

A small office-based business may only need electricity, gas, business travel, employee mileage and waste. A manufacturer may need gas, electricity, process fuels, fleet, refrigerants, waste, materials and freight. A logistics business may need more detailed fleet, HGV and fuel factors. A multi-site business may need separate reporting across many locations.

The right factors depend on the type of business, the reporting boundary and the scopes being reported.

This is why carbon reporting should not start with the conversion factors. It should start with the business structure, sites, activities and available evidence.

Once the reporting boundary is clear, the correct activity data can be gathered and matched to the correct conversion factors.

How DEFRA conversion factors are used in carbon reporting

The process usually follows five steps.

First, the business defines the reporting period. This may be a calendar year, financial year, SECR reporting period, contract year, or another agreed reporting period.

Second, the business defines the organisational boundary. This means deciding which companies, sites, operations, vehicles and activities are included.

Third, the business collects activity data. This could include kWh, litres, miles, tonnes, kilograms, passenger kilometres, cubic metres, spend data or supplier information.

Fourth, the correct conversion factor is selected for each activity.

Fifth, the activity data is multiplied by the conversion factor to calculate the emissions.

The result is then grouped into the appropriate reporting categories, usually including Scope 1, Scope 2 and Scope 3.

For example:

• Gas used in company-controlled premises may be Scope 1
• Purchased electricity may be Scope 2
• Company-owned vehicle fuel may be Scope 1
• Employee mileage in private vehicles may be Scope 3
• Business flights may be Scope 3
• Waste disposal may be Scope 3
• Transmission and distribution losses linked to electricity may be Scope 3

This scope classification matters because different emissions sources sit in different parts of the report.

You can read more in our guide to Scope 1, Scope 2 and Scope 3 reporting.

What does kg CO2e mean?

Most carbon reports use kg CO2e or tonnes CO2e.

CO2e stands for carbon dioxide equivalent.

It is used because different greenhouse gases have different warming effects. Carbon dioxide is the most commonly recognised greenhouse gas, but other gases such as methane and nitrous oxide can also contribute to climate impact.

CO2e converts those different gases into a single comparable measurement.

For business reporting, this is important because it allows different activities to be reported together.

For example, a carbon report may include:

• Natural gas combustion
• Diesel use
• Petrol use
• Refrigerant leakage
• Electricity use
• Flights
• Waste
• Water
• Freight
• Commuting

Each activity may have a different emissions profile, but CO2e allows them to be shown in one consistent unit.

Carbon reports usually show totals in tonnes CO2e because kg CO2e can become a large number for businesses with significant energy use, transport, production or property footprints.

So if a calculation produces 25,000 kg CO2e, that equals 25 tonnes CO2e.

Why the reporting year matters

DEFRA conversion factors are updated regularly.

This means the factor used for one reporting year may not be the same as the factor used in another year.

The reporting year matters because factors can change due to updated data, methodology improvements, changes in the electricity grid, fuel data, transport assumptions or other technical changes.

A common mistake is using whichever spreadsheet is already saved on the business system without checking whether it matches the reporting year.

For example, a business reporting emissions for 2026 activity should normally use the factor set relevant to 2026 reporting, unless there is a clear reason and methodology note explaining otherwise.

Using the wrong year can affect the final emissions total.

It can also make year-on-year comparisons confusing. A change in emissions may be caused by real operational change, but it may also be affected by updated conversion factors.

A strong carbon report should clearly state which factor year was used.

Where different factor years are used for different parts of a report, the reason should be documented.

Why the unit matters

One of the most common mistakes in carbon reporting is using the correct factor category but the wrong unit.

Conversion factors are unit-specific.

A factor for litres of diesel is not the same as a factor for kWh of diesel. A factor for miles travelled is not the same as a factor for kilometres travelled. A factor for tonnes of waste is not the same as a factor for kilograms of waste.

If the data unit does not match the conversion factor, the result will be wrong.

Common unit mistakes include:

• Using miles when the factor expects kilometres
• Using litres when the factor expects kWh
• Using tonnes when the factor expects kilograms
• Using kWh when the invoice shows MWh
• Using gross calorific value instead of net calorific value without checking
• Using spend data when an activity-based factor is required
• Using passenger miles instead of vehicle miles
• Using distance data without checking whether it is one-way or return

These errors can significantly distort the final report.

That is why every carbon calculation should include:

• Activity type
• Activity amount
• Unit of measurement
• Conversion factor used
• Factor unit
• Emissions result
• Data source
• Notes or assumptions

This makes the calculation easier to check and easier to repeat.

DEFRA conversion factors and Scope 1 emissions

Scope 1 emissions are direct emissions from sources owned or controlled by the business.

DEFRA conversion factors are commonly used for Scope 1 calculations involving fuels and direct operational activities.

Examples include:

• Natural gas used in boilers
• Diesel used in company-owned vehicles
• Petrol used in company-owned vehicles
• LPG
• Gas oil
• Kerosene
• Company-controlled fuel use
• Refrigerant leakage from air conditioning or refrigeration systems

For many UK businesses, Scope 1 emissions are mainly linked to gas and company vehicles.

For some businesses, Scope 1 may also include larger fuel use, manufacturing processes, backup generators, on-site equipment, forklifts, specialist vehicles, or refrigerants.

The key question is whether the emissions source is owned or controlled by the business.

If the business controls the fuel combustion, it is often Scope 1.

For example, a company-owned van using diesel for business operations would normally be reported under Scope 1.

An employee using their own car and claiming mileage would normally be Scope 3.

This distinction is important because incorrect classification can make a report misleading.

DEFRA conversion factors and Scope 2 emissions

Scope 2 emissions are indirect emissions from purchased energy.

For most UK businesses, this mainly means purchased electricity.

It can also include purchased heat, steam or cooling where relevant.

DEFRA conversion factors are used to convert purchased electricity use into emissions.

Electricity reporting is important because electricity emissions factors can change over time as the UK grid changes.

A business may reduce electricity-related emissions even if its kWh use stays the same, because the grid factor may change. Equally, an organisation should not automatically present that as an operational reduction unless the report explains the reason.

For SECR reporting and carbon footprint reporting, purchased electricity is usually a key category.

A good report should show:

• Electricity use in kWh
• Reporting period
• Sites included
• Data source
• Conversion factor year
• Scope 2 emissions result
• Any estimates or missing data
• Any exclusions

Where a business uses renewable electricity contracts, the reporting treatment should be handled carefully and explained clearly. Businesses should avoid making unsupported claims about zero-carbon electricity unless the evidence and reporting method support the claim.

DEFRA conversion factors and Scope 3 emissions

Scope 3 emissions are other indirect emissions in the value chain.

They can be more complex than Scope 1 and Scope 2 because the data often sits outside direct utility bills or fuel records.

DEFRA conversion factors can support many Scope 3 categories, including:

• Business travel
• Employee commuting
• Waste
• Water
• Freight
• Transmission and distribution losses
• Well-to-tank emissions
• Hotel stays
• Some purchased goods and services estimates
• Upstream fuel-related emissions

Scope 3 reporting is often where businesses face the biggest data quality challenges.

For example, a business may know how much it spent on travel, but not the exact distance travelled. It may know waste collection costs, but not the weight or treatment route. It may know employees commute, but not the full commuting pattern.

Where data is incomplete, estimates may sometimes be used. But the assumptions should be clearly recorded.

A professional carbon report should not pretend Scope 3 data is perfect if it is not.

It should explain:

• Which Scope 3 categories were included
• Which categories were excluded
• Why any exclusions were made
• What data sources were used
• Whether estimates were used
• How assumptions were applied
• How data quality can be improved next year

This is especially important for tender responses and supply chain reporting, where customers may ask businesses to explain their carbon footprint methodology.

DEFRA conversion factors and SECR reporting

SECR stands for Streamlined Energy and Carbon Reporting.

Some UK companies and LLPs are required to report energy and carbon information as part of their annual reporting.

DEFRA conversion factors are commonly used to calculate the emissions figures included in SECR disclosures.

For SECR reporting, businesses may need to report energy use, greenhouse gas emissions, at least one intensity ratio, methodology notes and information about energy efficiency action, depending on the organisation type and reporting requirements.

The conversion factors are only one part of this process.

A SECR report also needs:

• Correct eligibility assessment
• Clear reporting boundary
• Energy data collection
• Emissions calculations
• Scope classification
• Intensity ratio selection
• Methodology statement
• Evidence trail
• Director-level review where applicable

A common mistake is treating SECR as a simple carbon calculation.

In reality, SECR should be handled as a reporting process linked to statutory accounts and governance.

Switch Neutral supports UK businesses with SECR reporting, including data collection, emissions calculations, methodology notes and evidence pack preparation.

We do not provide statutory assurance, verification or certification, and directors remain responsible for statutory sign-off where applicable.

Market-based and location-based electricity reporting

Businesses sometimes ask whether electricity should be reported using a grid average factor or whether their renewable electricity contract changes the calculation.

This is an important area and should be treated carefully.

In carbon reporting, electricity emissions may be considered using different reporting approaches, commonly referred to as location-based and market-based reporting.

A location-based approach uses the average emissions factor for the electricity grid.

A market-based approach may reflect contractual instruments or supplier-specific information, where appropriate evidence exists.

The mistake many businesses make is assuming that buying a renewable electricity tariff automatically makes their electricity emissions zero.

That should not be assumed without proper evidence, documentation and an appropriate reporting basis.

For many UK business reports, the standard grid average factor is used for consistency and comparability. Where market-based reporting is included, it should be clearly explained and supported by evidence.

A careful report may show both approaches or explain why one approach has been used.

The key point is that businesses should avoid unsupported claims such as “zero carbon electricity” unless the data and reporting method support that statement.

Well-to-tank and transmission and distribution factors

DEFRA conversion factors include more than simple direct emissions factors.

Some categories include upstream or indirect emissions factors, such as well-to-tank and transmission and distribution.

These are important because they can help report emissions linked to producing, processing, transporting or distributing energy before it is used by the business.

For example:

• Well-to-tank emissions relate to upstream emissions associated with extracting, refining and transporting fuels before they are burned.
• Transmission and distribution emissions can relate to electricity losses that occur before electricity reaches the end user.

These emissions are often reported under Scope 3.

A common mistake is either ignoring these factors completely or accidentally double-counting them.

The correct treatment depends on the reporting scope, methodology and purpose of the report.

For a basic carbon footprint, some businesses may focus only on core Scope 1 and Scope 2 emissions. For a more complete Scope 3 report, upstream fuel and energy-related emissions may also be included.

The report should clearly state what is included and what is excluded.

Why data quality matters as much as the conversion factor

Using the correct conversion factor does not guarantee a good carbon report.

The input data must also be reliable.

For example, if a business uses the correct electricity factor but the kWh figure is wrong, the emissions result will still be wrong.

Common data problems include:

• Missing invoices
• Estimated meter reads
• Duplicate invoices
• Partial reporting periods
• Incorrect site allocation
• Wrong meter included
• Closed sites not removed
• New sites not added
• Mileage claims entered twice
• Fuel card records missing
• Waste weights estimated without explanation
• Landlord recharges not supported by evidence
• Spreadsheet formulas overwritten

Good carbon reporting requires both accurate activity data and correct conversion factors.

That is why an evidence pack is important.

For each emissions source, a business should be able to show:

• Where the data came from
• Which period it covers
• Which site or activity it relates to
• Which conversion factor was used
• Which assumptions were made
• Whether any estimates were applied
• Who reviewed the information

This is particularly important for audit-ready carbon reporting, tender submissions and larger business reporting.

Common mistakes when using DEFRA conversion factors

DEFRA conversion factors are useful, but they need to be applied correctly.

Common mistakes include:

• Using the wrong reporting year
• Using the wrong unit of measurement
• Applying vehicle mileage factors to fuel consumption data
• Using average car factors when specific vehicle data is available
• Mixing miles and kilometres
• Treating employee-owned vehicle mileage as Scope 1
• Treating company-owned vehicle fuel as Scope 3
• Using electricity factors from an old year
• Ignoring transmission and distribution losses where they are included in the chosen reporting scope
• Double-counting fuel and mileage
• Applying spend-based factors where better activity data exists
• Using unsupported supplier claims
• Not recording assumptions
• Not documenting exclusions
• Reporting final figures without methodology notes

These mistakes are often not deliberate. They usually happen because the carbon report is produced quickly, without a clear data structure.

A reliable reporting process should include a review stage before figures are finalised.

Why businesses should avoid unsupported carbon claims

DEFRA conversion factors help calculate emissions. They do not certify a business as carbon neutral, net zero, sustainable, climate positive, or environmentally compliant.

This distinction is important.

A carbon report can show measured emissions for a defined period and boundary. It can explain methodology, data sources and assumptions. It can support business planning and customer reporting.

But it should not be used to make claims that go beyond the evidence.

Businesses should be careful with phrases such as:

• Carbon neutral
• Net zero certified
• Fully sustainable
• Zero emissions
• Climate positive
• 100 percent green
• Carbon free
• Fully offset

These claims may require additional evidence, standards, verification or legal review.

Switch Neutral does not provide carbon neutral certification or net zero certification. Our focus is clear, credible, evidence-led carbon reporting for UK businesses.

What should be included in a carbon reporting methodology?

A carbon report using DEFRA conversion factors should include a clear methodology section.

This should explain how the report was prepared.

A strong methodology section may include:

• Reporting period
• Organisational boundary
• Operational boundary
• Scopes included
• Emissions sources included
• Emissions sources excluded
• Activity data sources
• Conversion factor year
• Calculation method
• Treatment of estimates
• Treatment of missing data
• Treatment of renewable electricity claims
• Treatment of Scope 3 categories
• Intensity ratio methodology
• Review notes
• Limitations

This does not need to be overly complicated, but it does need to be understandable.

A director, customer, auditor, procurement team, investor or lender should be able to read the methodology and understand what the numbers represent.

For more detail, see our carbon reporting methodology.

Example: converting business gas use into emissions

A simple example is natural gas.

A business gathers gas invoice data for the reporting period. The invoices show total gas consumption in kWh.

The result can then be converted into tonnes CO2e.

The report should record:

• The gas meter or site
• Reporting period
• kWh consumed
• Source document
• Conversion factor used
• Factor year
• Emissions result
• Any estimates or missing data

If invoices are missing for part of the year, the report should explain how the gap was handled.

If the site opened or closed during the year, the report should state that.

This helps make the calculation transparent and repeatable.

Example: converting company vehicle fuel into emissions

For company vehicles, fuel records are often used.

If the business has fuel card data showing litres of diesel used by company-owned vans, the calculation may be:

This would usually be reported as Scope 1 if the vehicles are owned or controlled by the business.

The report should record:

• Vehicle or fleet category
• Fuel type
• Litres used
• Reporting period
• Data source
• Conversion factor used
• Emissions result
• Any exclusions

If the business only has mileage data rather than fuel data, it may need to use mileage-based factors. But the methodology should make this clear.

Fuel-based data is often preferable where available because it is based on actual fuel consumption rather than average mileage assumptions.

Example: converting business travel into emissions

Business travel often sits under Scope 3.

Examples include:

• Flights
• Rail travel
• Taxis
• Hire cars
• Employee-owned vehicle mileage
• Hotels

The conversion method depends on the data available.

For example, a flight calculation may use distance, route type or passenger kilometres, depending on the factor and data quality.

Employee mileage may use miles travelled and vehicle type.

Hotel stays may use number of nights and location-based factors where available.

The report should explain what was included and what was excluded.

It should also explain whether data came from:

• Expense claims
• Travel booking platforms
• Finance reports
• HR records
• Mileage logs
• Supplier reports

Business travel data can be messy, so assumptions should be clearly documented.

How DEFRA conversion factors support tenders and supply chain reporting

More UK businesses are being asked for carbon data by customers, especially in supply chains.

Tender questions may ask for:

• Carbon footprint reports
• Scope 1 and Scope 2 emissions
• Scope 3 emissions
• SECR information
• Carbon reduction plans
• Methodology notes
• Emissions intensity ratios
• Evidence of year-on-year tracking
• Supplier emissions data

Using recognised conversion factors helps businesses respond more confidently.

However, a tender response should not just contain final emissions numbers. It should also explain how those numbers were calculated.

A strong response may include:

• Reporting period
• Scopes included
• Emissions totals
• Methodology summary
• Conversion factor source
• Data quality notes
• Exclusions
• Improvement actions

This gives the customer more confidence that the figures are not just estimates produced without evidence.

Switch Neutral supports businesses with carbon footprint reporting and tender-ready carbon reporting outputs that are structured, clear and evidence-led.

How often should conversion factors be updated?

Businesses should check the relevant factor set for each reporting period.

Because UK Government conversion factors are updated regularly, using last year’s factors automatically can create errors.

For repeat reporting, the business should keep a record of:

• Which factor year was used
• Which version of the factor set was used
• Whether any factors changed from the previous report
• Whether methodology changed
• Whether the reporting boundary changed
• Whether any data quality improvements affected the result

This matters for year-on-year comparison.

If emissions go up or down, the business should understand whether the change is due to real operational activity or a change in reporting method.

A good carbon report should explain significant changes clearly.

Do DEFRA conversion factors make a report audit-ready?

Using DEFRA conversion factors can support an audit-ready carbon report, but it does not make the report audit-ready on its own.

Audit-ready reporting depends on the full evidence trail.

That includes:

• Clear reporting boundary
• Reliable source data
• Data ownership
• Evidence pack
• Correct factor selection
• Calculation review
• Documented assumptions
• Version control
• Methodology notes
• Internal sign-off
• Clear exclusions
• Repeatable process

A carbon report can use the correct conversion factors and still be weak if the input data is incomplete or unsupported.

For example, if the report includes electricity use but cannot show which invoices were used, the calculation may be difficult to defend.

If vehicle emissions are calculated but the fleet list is incomplete, the result may be unreliable.

If estimates are used but not explained, the report may raise questions.

Audit-ready reporting is about being able to explain and evidence the numbers, not just produce them.

Do small businesses need to understand DEFRA conversion factors?

Small businesses do not always need to understand every technical detail.

But they should understand the basics.

This is especially true if they are being asked for carbon data by customers, public sector buyers, larger suppliers, lenders or investors.

At a minimum, SMEs should know:

• What period the report covers
• Which activities are included
• Which scopes are included
• What data was used
• Which conversion factor year was used
• Whether estimates were used
• What the final emissions total means
• What the report does not claim

For SMEs, the main risk is overcomplicating the process or using unsupported online calculators without understanding the assumptions.

A simple, well-documented carbon report is usually better than a complicated report that cannot be explained.

Switch Neutral supports carbon reporting for SMEs, helping smaller businesses create practical, professional carbon reports without making exaggerated claims.

Do large businesses need a more detailed approach?

Large businesses usually need a more structured approach.

They may have:

• Multiple sites
• Multiple legal entities
• Complex energy supplies
• Company vehicles
• Refrigerants
• Manufacturing activity
• Warehouses
• Logistics
• Business travel
• Procurement emissions
• Supplier data
• SECR requirements
• Parent company reporting obligations
• Tender requirements
• Internal ESG governance
• Audit or board review expectations

For these organisations, conversion factors need to be managed within a wider reporting framework.

The business may need to define group boundaries, site lists, data owners, evidence requirements, calculation templates, internal review processes and year-on-year controls.

A spreadsheet alone may not be enough unless it is carefully structured and controlled.

Switch Neutral supports carbon reporting for large businesses, including structured data collection, scope mapping, evidence review and methodology documentation.

How to use DEFRA conversion factors properly

To use DEFRA conversion factors properly, businesses should follow a structured process.

Start by defining the purpose of the report.

Is it for SECR? A tender? Internal ESG reporting? A customer request? A carbon footprint baseline? A board pack? A supply chain questionnaire?

Next, define the reporting boundary.

Which companies, sites, meters, vehicles and activities are included?

Then gather activity data.

This should be based on the best available evidence, such as invoices, meter records, fuel cards, mileage logs, travel reports, waste reports, supplier data and finance records.

Then select the correct conversion factors.

The factor must match the activity, unit and reporting year.

Then calculate emissions.

The calculation should be documented so it can be checked and repeated.

Finally, prepare the report and evidence pack.

The report should include final emissions figures, but also explain the methodology, assumptions, exclusions and limitations.

This process helps reduce errors and supports a more professional reporting outcome.

Final thoughts

DEFRA conversion factors are essential for UK carbon reporting.

They help businesses turn activity data into greenhouse gas emissions figures using recognised UK Government factors.

But the factors are only one part of a credible report.

A strong carbon report also needs clear boundaries, good data, correct scope classification, transparent assumptions, documented methodology and a proper evidence trail.

The biggest risk is treating conversion factors as a shortcut.

They are not a shortcut. They are a calculation tool.

Used properly, they help businesses produce clearer, more consistent and more explainable carbon reports. Used poorly, they can create misleading figures that are difficult to defend.

For UK businesses, the goal should be simple:

Produce a carbon report that is clear, proportionate, evidence-led and suitable for serious business use.

Switch Neutral helps UK organisations prepare carbon footprint reports, SECR reports, Scope 1, Scope 2 and Scope 3 reporting, evidence packs and methodology documentation.

For support with a carbon report that uses recognised UK Government conversion factors correctly, visit our carbon reporting services page or contact Switch Neutral through the contact page.