Business & IT · Vol. XVI(1) · 2026
Emission Factors and Global Warming Potential as Key Parameters in GHG Emissions Reporting
Abstract
The calculation of greenhouse gas emissions represents a fundamental component of environmental reporting and the assessment of a company's carbon footprint. Although the resulting emissions are typically reported in metric tons of carbon dioxide equivalent, their determination is based on the use of emission factors and global warming potential values. The utilisation of these parameters facilitates the conversion of data pertaining to energy and fuel consumption, along with other activities, into comparable greenhouse gas emission values. The objective of this article is to analyse the significance of emission factors and GWP values in quantifying greenhouse gas emissions and to elucidate their role in the context of ESG reporting requirements. The focus of this paper is twofold: firstly, to examine the principles of their use in calculating emissions and, secondly, to consider the availability of input data, the differences between individual sources and their impact on the resulting reported emission values. The article goes on to examine the relationship between emission factors and GWP values, highlighting the fact that an inappropriate choice of these parameters can significantly affect the results of environmental reporting as a whole.
Keywords
Emission factor; GWP (Global Warming Potential); GHG Emissions; ESG (Environmental, Social and Governance)
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How to cite (APA)
Stanislav Voráček (2026). Emission Factors and Global Warming Potential as Key Parameters in GHG Emissions Reporting. Business & IT, Vol. XVI(1), pp. 1–15. https://doi.org/10.14311/bit.2026.01.01