The 2025 update followed the standard Coefficient Update Process, beginning in September with sourcing, testing, and approval led by the Coefficient Committee.
Below is a summary of key updates across major categories.
Fuels
Methodology: No changes in 2025.
Deviations: None notable large shifts compared to 2024.
Waste
Coverage: Unchanged
Update: The emission factor for recycled waste decreased by 26.9% (0.0064 → 0.0047 kgCO₂e/kg).
Reason: Updated assumptions for emissions from materials recovery facilities (MRF), now 1.64 kg per tonne of input.
Scope Note: Waste coefficients (except landfill) cover collection and delivery to the first treatment or disposal point only, suitable for Scope 3 reporting, not for comparing treatment options.
Additional detail: All waste transport distance and treatment assumptions were reviewed but remain unchanged from 2024.
Construction Materials, Packaging & Electronics
Coverage and Deviations: No significant changes in the 2025 update.
Business Travel (Air)
Coverage: Unchanged.
Update: Significant decreases in flight-related emission factors due to updated load factors following post-COVID normalization.
Change Range: Approximately −15.8% (domestic) to −41.4% (long-haul).
Note: These changes may reduce reported emissions from air travel compared to 2024
Hotel Stays
Coverage: 249 countries.
Updates: None in 2025 (no new factors available).
Upstream Transportation & Distribution (T&D)
Coverage: Unchanged.
Key Changes:
Rigid trucks: ↑ ~10.6% due to lower average load per vehicle.
Electric vehicles: ↓ ~10.8–20.8% due to lower UK grid factor and more efficient new registrations.
Air freight: ↓ ~18.1–23.3% due to updated aviation model data and improved load factors.
Note: These changes may affect freight and logistics-related Scope 3 emissions.
Employee Commute
Coverage: Unchanged.
Update: All electric and hybrid (xEV) commute factors decreased due to a lower UK electricity generation factor and improved vehicle efficiency.
Change Range: −5.3% (plug-in hybrids) to −16.1% (battery-electric vehicles).
Scope Note: Commute coefficients are globally applicable (DEFRA-based). For Iceland, electric, hybrid, and methane factors are sourced from the Icelandic Environment Agency.
Hot Water (Iceland)
As of December 2025, the Icelandic Environment & Energy Agency has published new factors which have been applied to the platform for 2025 data: +24.36%.
Fugitive Emissions
No 2025 updates to refrigerants/other gases (not subject to annual changes).
Electricity
Overall: Considerable changes across several countries.
Largest increases:
Switzerland: +282.8%
Ukraine: +185.7%
Decrease:
Iceland: -10%
Main drivers:
Changes in national energy mixes (e.g., Switzerland).
Source changes and energy system restructuring (e.g., Ukraine).
Reduced coal use in Denmark, replaced by biofuels.
Note: These variations may significantly impact Scope 2 electricity emissions for some regions.
Additional countries with notable (>10%) changes:
Portugal, France, Denmark, Croatia, Finland, the United Kingdom, Sweden, Estonia, Lithuania, Latvia, Luxembourg, Slovakia, Spain, the Faroe Islands, Italy, and Greece.
Heating
Coverage: Country-specific averages plus supplier-specific factors for Danish district heating providers.
Key Updates:
Finland: −15.3% year-over-year decrease.
Denmark: Multiple supplier-specific changes, with several deviations exceeding ±50%, primarily due to:
Reduced coal imports following the Russian coal embargo.
Methodological updates in Energinet’s 2025 reporting data.
Note: Danish heating factors therefore show a wider range of variability than in previous years.
Scope & Attribution Guidance (Quick Reference)
Waste (except landfill): All waste goes into Scope 3, but the emissions associated with for example incineration for energy purposes goes into Scope 2 for the company that buys the heat.
Commute (global): DEFRA-based; Iceland EV/hybrid/methane factors sourced locally.
Classification is the matching backbone: ensure imported data includes the correct classification to align with the intended factor.
Change Management & Auditability
Every coefficient stores metadata (type, source, coverage tier, sourcing method).
Annual reviews and approvals are logged by the Coefficient Committee.
All changes are test-validated against representative customer datasets before deployment.