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On This Page (6 sections)
1. Statutory Context & Factor Hierarchy2. Step-by-Step ConfigurationStep 2.1: Open Factor Governance ConsoleStep 2.2: Add Custom OverrideStep 2.3: Attach Laboratory Evidence & Submit3. Technical Note: Factor Precedence Rules
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Help Portal/Carbon Accounting/Configuring Custom Emission Factors & Laboratory Net Calorific Value (NCV) Overrides
GHG Accounting & Factor LibraryVersion 2.0ISO 14064-1:2018 / 2006 IPCC Guidelines Vol 2 / EU Reg 2025/2547 (Calculation) & EU Reg 2025/2546 (Verification)

Configuring Custom Emission Factors & Laboratory Net Calorific Value (NCV) Overrides

Operational procedure for Carbon Accountants and Lead Engineers to configure laboratory fuel assay results, Tier 3 emission factors, and statutory overrides under ISO 14064-1 and EU CBAM Annex IV.

Last Reviewed: 2026-08-26
Owner: Emission Factors Lead

Prerequisites & Required Authorizations

  • NABL/ISO 17025 accredited laboratory test certificate for fuel batch.
  • Carbon Accountant role.

Expected Outcome

Custom emission factor activated with complete audit evidence attachment and WORM hash calculation.

1. Statutory Context & Factor Hierarchy

Under ISO 14064-1:2018, EU CBAM Implementing Regulation (EU) 2025/2547 (Calculation Methodology), and EU Reg 2025/2546 (Verification Principles), emission quantification follows a strict 3-tier hierarchy:

  • Tier 1: Standard default national or IPCC default values.
  • Tier 2: Country-specific or basin-specific published grid and fuel factors.
  • Tier 3 (Preferred for CBAM): Site-specific primary measurements, including certified laboratory bomb calorimeter Net Calorific Value (NCV) and carbon content assays.
Important

Tier 3 overrides must always be supported by an accredited laboratory certificate (ISO 17025 / NABL). Using arbitrary unverified factors will fail third-party verifier audit checks.


2. Step-by-Step Configuration

Step 2.1: Open Factor Governance Console

1
Navigate to GHG Accounting→Emission Factor Library.
2
Filter the library by Fuel / Energy Carrier (e.g., Non-Coking Coal Grade G10).

Step 2.2: Add Custom Override

1
Click + Add Custom Factor Override.
2
Specify the Effective Date Range (e.g., 2026-04-01 to 2026-06-30).
3
Enter laboratory test parameters:
•Net Calorific Value (NCV): (e.g. 18.42 GJ/t)
•Carbon Content (% wt): (e.g. 48.20%)
•Oxidation Factor: (e.g. 0.99)
4
The system recalculates the effective emission factor:
Emission Factor (tCO_2/t) = NCV × Carbon Content Factor × (44 / 12) × Oxidation Factor

Step 2.3: Attach Laboratory Evidence & Submit

1
Upload the signed PDF test certificate from the testing laboratory.
2
Enter the Lab Certificate Reference Number and Date of Issuance.
3
Click Submit Override for Audit Lock.
4
The factor enters active_verified status and applies automatically to all activity data within the validity window.

3. Technical Note: Factor Precedence Rules

Pro Tip

When multiple factors overlap for the same date, Carbonatoz prioritizes:

1. Batch-specific Lab Assay (Tier 3)

2. Facility-specific Custom Factor (Tier 2)

3. Statutory Platform Defaults (IPCC / CEA India CO2 Baseline / DEFRA)

Next Procedure
How to Enter Monthly GHG Activity Data & Emission Sources
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On This Page
1. Statutory Context & Factor Hierarchy2. Step-by-Step ConfigurationStep 2.1: Open Factor Governance ConsoleStep 2.2: Add Custom OverrideStep 2.3: Attach Laboratory Evidence & Submit3. Technical Note: Factor Precedence Rules
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(Statutory Reference: EU Reg 2025/2547 & 2025/2546 | BEE CCTS 2024)
Version 2.7 • Updated for EU CBAM 2025/2547 (Calculation), 2025/2546 (Verification) & India CCTS 2024
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