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

If the electricity comes from the national grid, you should use the current Scope 2 GHG emission factor, with the Scope 3 factor for transmission and distribution added.

Because BEVs do not directly burn fuel, their Scope 1 emissions are zero. This is why Original Equipment Manufacturers (OEMs) correctly rate them as producing 0g CO2/km.

If the electricity is generated from another source, such as a combined heat and power plant or an energy-from-waste plant, you will need to determine an appropriate emission factor for that source.

If your BEVs are charged on site, the associated GHG emissions may already be be reported under the site’s Scope 2 and Scope 3 electricity consumption reporting. In this case, care should be taken to avoid double counting.

If vehicles are charged off site, at employees’ homes or at public charge points, these emissions should be included in the vehicles’ carbon footprint. They should be reported separately from fuel-related emissions such as diesel, petrol and gas.