Time-Resolved Energy Attribution Model Comparison for Accurate and Transparent Corporate Carbon Reporting

Electrification of industrial processes, transport systems, and corporate operations shifts emissions from direct fuel combustion to indirect emissions associated with electricity supply. Most corporate carbon accounting approaches still rely on annual average emission factors, which may misrepresent actual electricity-related emissions and reduce the comparability and reliability of corporate sustainability reporting. Therefore, more precise accounting of greenhouse gas emissions (GHG) for energy related activities is becoming increasingly important for meaningful corporate sustainability reporting. The selection of the data platform and database is summarised, and the attribution model is compared in detail. This study aims to compare four attributional models, production average, direct import, aggregated coupling and direct coupling, for the time-resolved carbon-accounting tool, which uses open ENTSO-E generation and cross-border flow data, smart-meter data and technology-specific life cycle emission factors. A qualitative review with a fictional case study example informs the comparison of attribution methods under consistent energy and emission boundaries.