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Emission factors
Emission factors

The factors your auditor will ask you to justify.

An emission factor converts an activity — kilowatt-hours, litres, kilometres — into a quantity of greenhouse gas. Use the wrong one and every downstream number is wrong. Emvert maintains the Nigerian set, versioned and sourced.
Coverage

Grid, fuel, transport

Granularity

National and by DisCo

Versioning

Recorded per calculation

Sources

Stated on every factor

Emissions overview

FY 2025

4,284

tCO₂e

Scope 1

1,126

Scope 2

984

Scope 3

2,174

18 data sources

Methodology linked

Each calculation records the factor and the version that produced it. When a published factor is revised, prior years keep the version they used and you decide whether to restate — the restatement is recorded either way.

Why a local factor set is not a detail

A grid emission factor reflects what a particular grid burns to produce a unit of electricity. A grid that is largely hydro and nuclear produces a low factor; a grid that is largely gas produces a higher one; a site that spends half its day on a diesel generator is not really a grid question at all.

Global platforms ship with factor sets for the markets they were built for. Applied to a Nigerian company, they produce numbers that are internally consistent and externally wrong — and, because the arithmetic is clean, the error is invisible until someone with local knowledge reads the report.

Emvert maintains the Nigerian set: national grid, distribution-company-level where the data supports it, diesel and petrol combustion, and transport fuels. Each factor carries its source and the period it applies to, and each calculation records which version was used, so a later revision does not silently rewrite last year’s report.

How factors are handled

Grid electricity

National grid factors, with distribution-company granularity where the underlying data supports a defensible split.

Diesel and petrol generation

Combustion factors for on-site generation, applied per generator against recorded litres.

Transport fuels

Road fuel factors for owned fleets and, where needed, distance-based factors for contracted logistics.

Versioned, never silently updated

When a factor is revised, existing calculations keep the version they used. You choose whether to restate, and the restatement is recorded.

Sources stated

Every factor names where it came from, so the answer to “where did this factor come from” is in the platform rather than in someone’s memory.

Shared across a firm

Advisory firms apply one consistent factor set across every client engagement instead of a workbook per consultant.

On published values

Emission factors are published by national and international bodies and are revised periodically. Emvert does not invent factors: it maintains the current published set, names the source on each one, and tells you when a revision affects a figure you have already reported.

Questions

Check this yourself

A summary of a regulation is not the regulation. These are the primary documents this page is based on.

SEC 2027 · 105 days

File with confidence, before the deadline files you.

Companies that start now collect a full clean year before they ever have to file. Companies that start late reconstruct one — and that is the expensive part.

Check your deadline

Four questions, and you get the year you first file, the framework, and what to collect first.

Read the requirement

Plain-language explainers of the FRC and SEC rules, ISSB S1 & S2, and what each asks you to disclose.

Compare the cost

What a consultant-led reporting cycle costs against an annual licence, in Naira.