DEFRA (Department for Environment, Food and Rural Affairs)
DEFRA is the UK government department responsible for the environment, food, farming, and rural affairs. It publishes the UK's official annual greenhouse gas conversion factors for company reporting, used by UK organizations and international companies reporting on UK operations.
DEFRA's conversion factors are the standard reference for UK corporate greenhouse gas reporting. Updated each year, they convert fuel, electricity, transport, refrigerant, waste, and water activity data into kilograms or tonnes of CO₂ equivalent. The factors support compliance with the Streamlined Energy and Carbon Reporting (SECR) framework and voluntary reporting under the GHG Protocol.
The annual set includes a condensed version for most users, a full set for advanced users, and a flat file for automated systems. Factors cover direct combustion (Scope 1), purchased electricity and heat (Scope 2), and transport, waste, and water (Scope 3). They are derived from UK greenhouse gas inventory data and international sources such as the IPCC.
DEFRA also publishes Environmental Reporting Guidelines that explain how UK organizations should measure and report emissions. These guidelines align with the GHG Protocol and clarify sector-specific reporting requirements.
International companies with UK operations typically use DEFRA factors for those operations, even if they report globally under another framework. Gravity's calculation engine includes DEFRA factors and applies them automatically based on activity location and type.
Frequently asked questions
What are DEFRA conversion factors? +
DEFRA conversion factors are the UK's official annual emission factors for company reporting. They convert activity data for fuel, electricity, transport, waste, and water into CO₂ equivalent.
Who uses DEFRA conversion factors? +
UK organizations use DEFRA factors for mandatory reporting under SECR and voluntary GHG Protocol reporting. International companies reporting on UK operations also use them.
How often are DEFRA conversion factors updated? +
DEFRA typically publishes updated conversion factors each year, usually in the summer, to reflect changes in energy mix, fuel properties, and emission methodology.
Related terms
Emission Factor
An emission factor is a coefficient that converts an activity measurement — such as litres of fuel burned, kilowatt-hours of electricity consumed, or dollars spent on a commodity — into a quantity of greenhouse gas emissions, typically expressed in kilograms or tonnes of CO₂ equivalent (tCO₂e).
Scope 1 Emissions
Scope 1 emissions are direct greenhouse gas emissions from sources that an organization owns or controls. This includes combustion of fossil fuels in owned boilers, furnaces, and vehicles; process emissions from manufacturing; and fugitive emissions such as refrigerant leaks and methane from owned landfills.
Scope 2 Emissions
Scope 2 emissions are indirect greenhouse gas emissions from the generation of purchased electricity, steam, heating, and cooling consumed by an organization. They are called 'indirect' because the emissions physically occur at the power plant or utility, not at the reporting company's facilities.
Scope 3 Emissions
Scope 3 emissions are all indirect greenhouse gas emissions that occur in an organization's value chain — both upstream (suppliers, purchased goods, business travel, employee commuting) and downstream (product use, end-of-life treatment, investments). Scope 3 typically represents 70–90% of a company's total carbon footprint.
GHG Protocol
The GHG Protocol is the world's most widely used greenhouse gas accounting standard. Developed by the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD), it provides frameworks for organizations, cities, and countries to measure and manage their emissions across three scopes.
Carbon Accounting
Carbon accounting is the systematic process of measuring, recording, and reporting the greenhouse gas (GHG) emissions produced by an organization, product, or activity. It follows standardized methodologies — most commonly the GHG Protocol — to quantify emissions across Scope 1 (direct), Scope 2 (purchased energy), and Scope 3 (value chain) categories, producing an auditable inventory that underpins disclosure, reduction planning, and regulatory compliance.