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GHG Conversion Factors Guide 2012, for Company Reporting, DEFRA UK

2012 Guidelines to Defra / DECC's GHG Conversion Factors for Company Reporting
Produced by AEA for the Department of Energy and Climate Change (DECC)
and the Department for Environment, Food and Rural Affairs (Defra).

Greenhouse Gases (GHGs) can be measured by recording emissions at source by continuous emissions
monitoring or by estimating the amount emitted by multiplying activity data (such as the amount of fuel used) by relevant emissions conversion factors.
What are Greenhouse Gas Conversion Factors?
These conversion factors allow activity data (e.g. litres of fuel used, number of miles driven, tonnes of waste sent to landfill) to be converted into kilograms of carbon dioxide equivalent (CO2e). CO2e is a universal unit of measurement that allows the global warming potential of different GHGs to be compared. Values for CH4 and N2O are presented as CO2 equivalents (CO2e) using Global Warming Potential (GWP) factors*, consistent with reporting under the Kyoto Protocol and the second assessment report of the Intergovernmental Panel on Climate Change (IPCC).