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CSRD-Ready Sustainability Platform · Berlin / SF
PUBLIC METHODOLOGY · v4.2

Every emission factor traceable to a named source.

The Green & Greener calculation methodology, audited by Fraunhofer ISI under ISO 14064-3 and re-certified in March 2025. Forty-seven pages, four appendices, and a public factor source register that any auditor can download.

Read the methodology→ Jump to the source register →
02 / Coverage Standards mapped inside the engine

Five standards. One calculation engine. Zero spreadsheets.

Every metric produced by Green & Greener is anchored to a published standard with a named version and year. The platform does not invent categories or invent boundaries — it implements the frameworks your auditor already reads.

  1. 01

    CSRD / ESRS

    European Sustainability Reporting Standards · 2024 delegated act

    Double materiality assessment templates for 27 industries, ESRS E1–E5 disclosure mapping, and the IFRN taxonomy crosswalk. 94% of customers ship audit-ready CSRD reports on their first cycle — 4.6× faster than the 11-month industry median.

  2. 02

    GHG Protocol

    Corporate Standard & Scope 3 Standard · 2024 revision

    Full Scope 1, 2 (location- and market-based), and 3 (15 categories) coverage. Organizational and operational boundaries, base-year recalculation policy, and the 2024 Scope 3 category refinements all implemented natively.

  3. 03

    ISO 14064-1

    Specification for organizational quantification · 2018

    The methodology is itself validated against ISO 14064-3 by Fraunhofer ISI — meaning the engine that produces your inventory meets the same standard your auditor will test it against. Re-certified March 2025.

  4. 04

    CDP & TCFD

    CDP Climate Change 2025 questionnaire · TCFD 2023 status report

    One-click CDP submission packs, TCFD-aligned governance/risk/metrics disclosure, and scenario analysis with named IPCC SSP pathways. CDP scoring uplift averaged +0.8 bands across the customer base in 2025.

03 / Principles

Three commitments that govern how every number on this platform is produced.

We publish the source. We publish the range. We publish what we don't know.

Traceability

Every emission factor resolves to a named database, a named contributor, and a named publication date. No black boxes, no proprietary multipliers.

Conservativeness

Where supplier-specific data is missing, the engine selects the higher of plausible bounds rather than the lower. We will not understate to flatter.

Disclosed uncertainty

Every reported figure carries a 95% confidence interval. We do not claim certainty we do not have — we publish the range and let the auditor judge.

04 / Factor source register

Emission factor sources — every factor traceable, every refresh date published.

A representative sample of the 180+ named databases, government inventories, and industry associations in the register. The full table is downloadable as a CSV with DOI links for each row.

Source Type Factors Last refresh Coverage
DEFRA / UK GHG Conversion Factors UK Department for Energy Security & Net Zero Government inventory 1,140 Jun 2025 Scope 1, 2, 3 (fuel, electricity, refrigerant, transmission)
EPA Emissions & Generation Resource Integrated Database (eGRID) US Environmental Protection Agency Government inventory 638 Feb 2025 Scope 2 location-based, US sub-region grid factors
ecoinvent 3.10 Swiss Centre for LCI Life-cycle database 18,420 Nov 2024 Scope 3 categories 1, 4, 11, 12 — purchased goods, upstream transport, use-phase, end-of-life
IEA Energy Statistics International Energy Agency International agency 2,205 Apr 2025 Scope 2 country-level market-based factors, 144 national grids
EXIOBASE 3.8 EU JRC multi-regional MRIO Multi-regional input-output 7,840 Sep 2024 Spend-based Scope 3, 44 country × 200 industry resolution
Supplier-specific overrides Customer-uploaded PCFs, audit-attested Primary data Variable Per upload Tier-2 supplier disclosures; always overrides generic factor when available

Full register: 180+ sources, 47,300+ named factors, refreshed quarterly. Methodology v4.2 supersedes v4.1 on 1 April 2025; the change log lists every factor added, deprecated, or rebounded.

05 / Cadence

How we keep this document honest.

A methodology is only as credible as its last review. Four standing disciplines ensure the document you read today is the same document a 2027 auditor will read.

  1. 01

    Quarterly factor refresh

    Every factor in the register is re-evaluated against its source quarterly. Deprecations are announced 60 days in advance; substitutions are published with a delta table.

  2. 02

    Annual third-party re-audit

    Fraunhofer ISI re-validates the full methodology under ISO 14064-3 each year. The most recent re-certification was March 2025; the next is scheduled for Q1 2026.

  3. 03

    Versioned change log

    Every methodology version ships with a public change log naming the sections, factors, and worked examples that changed. v4.1 → v4.2 added 1,840 factors and deprecated 312.

  4. 04

    Named attestation timeline

    SOC 2 Type II — attested by Schellman (April 2025). ISO 14064-3 — re-validated by Fraunhofer ISI (March 2025). ISO 27001 — in scope for Q3 2025.

06 / FAQ

Auditor questions, answered.

The five questions Heads of Sustainability and their assurance providers ask in every first-call. Written for an auditor, by people who have sat on that side of the table.

Q1 How are confidence intervals computed?

Every reported figure carries a 95% confidence interval derived from the underlying data quality. For supplier-reported primary data, the interval is the supplier's own uncertainty band. For spend-based or activity-based factors, it is the geometric standard deviation published by the source database, with a +12% conservativeness uplift applied to prevent understated ranges. The interval, not the point estimate, is what travels into your CSRD disclosure.

Q2 How does supplier-specific (Tier-2) data override generic factors?

When a supplier uploads a product carbon footprint (PCF) attested to ISO 14067 or verified by a third party, the engine replaces the generic sector-average factor with the supplier's value at the SKU level. The substitution is logged with both factor IDs, the supplier attestation reference, and the date of upload. Generic factors reassert only if the supplier PCF expires without renewal.

Q3 What happens when a factor is deprecated?

Deprecation follows a 60-day notice window. The deprecated factor remains in the engine for the notice period, then is replaced by its named successor. Historical restatements are automatic: any base-year figure that referenced the deprecated factor is recalculated on the successor and the delta is published in the change log. We do not silently restate.

Q4 Can a customer or auditor export the full calculation trail?

Yes. Every reported figure resolves to a JSON calculation trail that names the source factor, the activity data, the unit conversion, the GHG Protocol category assignment, and the operator who triggered the calculation. The trail exports as a signed PDF or a machine-readable JSON-LD bundle for auditor systems.

Q5 What is the difference between this methodology and a "carbon accounting tool"?

Most carbon accounting tools are calculators — they accept a number and produce a number. A methodology is a documented system: it names the standards it implements, the factors it draws from, the assumptions it makes, and the boundaries it observes. The Fraunhofer ISI audit is of the system, not of any individual customer's outputs. The customer inherits the audit; they do not have to be re-audited for the same controls.

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