Sources & References
Every emission factor, standard and regulation EZScope3 is built on is publicly available. Browse the primary sources below and open any of them directly — the buttons link to the official public material so you can read it yourself. EZScope3 provides navigation only; we do not republish or alter these standards.
US EPA USEEIO
United States · v2.0U.S. Environmental Protection Agency (EPA)
A publicly available, environmentally-extended input-output model that links US economic sectors to their environmental impacts. Widely used (Amazon, GM, Merck) to estimate spend-based Scope 3 emissions.
How EZScope3 uses it: EZScope3 uses USEEIO spend-based emission factors for estimated (Tier 3) calculations when supplier-specific activity data is not yet available.
Open sourceUK DEFRA GHG Conversion Factors 2023
United Kingdom (used internationally) · 2023UK Department for Energy Security & Net Zero (DESNZ/DEFRA)
Annually published government conversion factors for electricity, fuel, transport, materials and waste. Used worldwide to convert activity data into Scope 1, 2 and 3 emissions.
How EZScope3 uses it: EZScope3 uses DEFRA factors for activity-based (Tier 1 and Tier 2) electricity, fuel and transport calculations.
Open sourceGHG Protocol — Corporate Value Chain (Scope 3) Standard
Global · 2011 (revision in progress)World Resources Institute (WRI) & WBCSD
The globally accepted standard for accounting and reporting value-chain (Scope 3) emissions across all 15 upstream and downstream categories.
How EZScope3 uses it: EZScope3’s calculation engine, tier hierarchy and category mapping follow the GHG Protocol Scope 3 Standard.
Open sourceUN Sustainable Development Goal 13 — Climate Action
GlobalUnited Nations
SDG 13 of the UN 2030 Agenda calls for urgent action to combat climate change and its impacts, anchored to the Paris Agreement 1.5°C goal.
How EZScope3 uses it: Measuring and reducing Scope 3 emissions is a direct, measurable contribution to SDG 13 and the Paris Agreement.
Open sourceUN Global Compact
GlobalUnited Nations
The world’s largest voluntary corporate sustainability initiative. Its environmental principles ask companies to take responsibility for their environmental impact and support the SDGs.
How EZScope3 uses it: Supplier engagement and value-chain decarbonization in EZScope3 support the environmental principles of the UN Global Compact.
Open sourceWEF Stakeholder Capitalism Metrics
GlobalWorld Economic Forum (International Business Council)
A universal set of ESG metrics under four pillars — Governance, Planet, People and Prosperity. The Planet pillar includes greenhouse gas (Scope 1–3) emissions disclosure.
How EZScope3 uses it: EZScope3 produces the Scope 3 GHG data companies need for the WEF Planet-pillar climate metrics.
Open sourceScience Based Targets initiative (SBTi)
GlobalCDP, UN Global Compact, WRI & WWF
Sets the criteria for corporate emission-reduction targets aligned with 1.5°C. The Net-Zero Standard requires 90%+ actual reductions before residual emissions are offset.
How EZScope3 uses it: EZScope3 frames reductions first and offsets last, following the SBTi Net-Zero reduce-first hierarchy.
Open sourcePSCI Decarbonization Maturity Model
GlobalPharmaceutical Supply Chain Initiative (PSCI)
A free supplier decarbonization maturity framework — from having no carbon view through to regenerative, circular practices — aligned with the Paris Agreement and the UN SDGs.
How EZScope3 uses it: EZScope3’s Supplier Readiness Level ladder is aligned to the PSCI Decarbonization Maturity Model.
Open sourceEU CSRD & ESRS E1 (Climate Change)
European UnionEuropean Commission / EFRAG
The Corporate Sustainability Reporting Directive requires large and listed companies to report under the European Sustainability Reporting Standards (ESRS). ESRS E1 Climate mandates Scope 1, 2 and 3 disclosure on a double-materiality basis.
How EZScope3 uses it: EZScope3 quantifies the Scope 3 value-chain emissions companies need for ESRS E1 / CSRD climate disclosure.
Open sourceEU CSDDD (Due Diligence Directive)
European UnionEuropean Commission
Directive (EU) 2024/1760 requires large companies to identify, prevent and mitigate adverse environmental and human-rights impacts across their own operations and value chains.
How EZScope3 uses it: EZScope3’s supplier engagement and data collection support the value-chain environmental due diligence the CSDDD requires.
Open sourceISSB IFRS S2 — Climate-related Disclosures
GlobalIFRS Foundation / International Sustainability Standards Board (ISSB)
A global baseline climate-disclosure standard (incorporating the TCFD recommendations) that requires entities to disclose Scope 1, 2 and 3 GHG emissions in line with the GHG Protocol.
How EZScope3 uses it: EZScope3 provides the Scope 3 emissions data required by companies adopting IFRS S2.
Open sourceCalifornia SB 253 — Climate Corporate Data Accountability Act
United States (California)State of California / CARB
Requires companies with over $1B in revenue doing business in California to publicly disclose Scope 1, 2 and 3 emissions per the GHG Protocol (Scope 3 reporting from 2027).
How EZScope3 uses it: EZScope3 helps in-scope companies build the Scope 3 inventory SB 253 requires.
Open sourceUK SECR (Streamlined Energy & Carbon Reporting)
United KingdomUK Government (Companies Act regulations)
Requires large UK companies and LLPs to disclose energy use and greenhouse gas emissions in their annual reports, using the GHG Protocol and UK Government/DEFRA emission factors.
How EZScope3 uses it: EZScope3 uses DEFRA factors and GHG Protocol methodology consistent with SECR expectations.
Open sourceUS SEC Climate Disclosure Rule
United StatesU.S. Securities and Exchange Commission (SEC)
The 2024 climate-disclosure rules for US public companies. Note: the rules were stayed and the SEC proposed rescinding them in 2026 — the federal position is still evolving, so this is included for reference.
How EZScope3 uses it: Included for transparency; EZScope3’s GHG accounting supports climate-risk reporting regardless of the final US federal outcome.
Open source