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    Data and Calculations

    What is Activity-based Data?

    Emissions data derived from specific activities such as fuel consumption, distance travelled, or energy used. Activity-based calculations provide more accurate emissions estimates than spend-based methods and are preferred for carbon reporting.

    Why it matters

    Activity-based data produces the most accurate and defensible carbon figures. Reviewers and assurance providers place higher confidence in reports built on activity data, and transitioning from spend-based to activity-based methods is a sign of reporting maturity.

    Example

    Instead of estimating flight emissions from a travel agency invoice total, a company logs 15 return flights from London to Edinburgh (534 km each way) and applies the DESNZ short-haul factor. This gives a precise figure of 2.1 tCO₂e.

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