The greenhouse gas (GHG) emission factor used for a battery electric vehicle (BEV) is linked to the source of the electricity.  

If the electricity comes from the national grid, you should use the current two factor for GHG with the scope three factor for transmission and distribution added to this.  

Because BEVs don’t directly burn fuel, their scope one emissions are zero. This means they are correctly rated by Original Equipment Manufacturers (OEMs) as 0g CO2/km. 

If the electricity is generated from other sources, for example a combined heat and power plant or an energy from waste plant, you must decide on an appropriate factor for your plant.   

If your BEVs are charged on-site, your GHG emissions may already be reported under the site’s scope two and three reporting of electricity consumed. In this case, you must be careful to avoid double reporting.  

If your cars are charged off-site, at your employees’ homes or on the road, these emissions should be included in your vehicles’ carbon footprint. This should be reported separately to fuel burned (diesel, petrol and gas).