Emission Factors for Food Production: CSRD Calculation Guide

Whether you’re a small food producer, agricultural processor, or supplier to larger brands, greenhouse gas (GHG) calculations are becoming part of everyday reporting. Some organisations report under CSRD directly; others use VSME voluntarily to respond to customer, bank, or cooperative requests.

Either way, food production has sector-specific emissions that are treated differently from office-based or service activities. This guide explains how emission factors are used in practice, where to find reliable data, and how to calculate emissions for common food production activities without overcomplicating the process.

Why Emission Factors Matter Under CSRD

CSRD and ESRS E1 require companies to disclose energy use and GHG emissions using recognised methodologies. For food and agriculture, direct measurement is often impractical, so emission factors are widely accepted.

Emission factors allow you to:

• Convert activity data (litres of fuel, kg of fertiliser, number of animals) into emissions
• Apply consistent, auditable assumptions
• Update calculations year-on-year without starting from scratch

This approach is standard across EU sustainability reporting and is fully compatible with both CSRD and VSME.

What Are Emission Factors (in Simple Terms)?

An emission factor is a multiplier that converts an activity into greenhouse gas emissions.

Example:

• 1 litre of diesel × diesel emission factor = kg CO₂e
• 1 kg of nitrogen fertiliser × N₂O emission factor = kg CO₂e

Under CSRD, what matters is that:

• The source of the factor is credible
• The activity data is reasonable
• The method is applied consistently

Perfect precision is not required for small and growing businesses.

Key Emission Sources in Food Production

Livestock Methane (CH₄)

Livestock emissions are one of the most material sources in agriculture.

Typically covered activities:

• Enteric fermentation (digestive methane)
• Manure management

Emission factors are usually applied per:

• Animal type (cattle, sheep, pigs, poultry)
• Production system (where available)

Most small producers use standard EU or IPCC factors rather than farm-specific measurements.

Fertiliser-Related Nitrous Oxide (N₂O)

Fertiliser use leads to N₂O emissions, which have a high global warming potential.

Activity data commonly includes:

• Total nitrogen applied (kg N)
• Type of fertiliser (synthetic or organic)

Emission factors convert this into:

• Direct N₂O emissions from soils
• Sometimes indirect emissions (leaching and volatilisation), depending on scope

Documenting fertiliser quantities accurately is usually more important than refining factors.

Energy Use in Processing and Storage

For food processing activities, emissions often come from:

• Electricity for machinery
• Fuels for heating or drying
• Refrigeration and cold storage

These are usually calculated using:

• Metered energy consumption
• Standard fuel and electricity emission factors

If you already track energy use, this aligns closely with approaches described in Scope 1 & Scope 2 emissions for manufacturing: a small manufacturer’s guide.

Refrigeration and Cold Chain Impacts

Refrigeration contributes emissions through:

• Electricity consumption
• Refrigerant leakage (for some systems)

Small producers often:

• Report electricity-related emissions only
• Explain refrigerant impacts qualitatively if data is limited

This is acceptable under CSRD, provided assumptions are clearly stated.

Commonly Used Emission Factor Databases

Food producers typically rely on public, recognised databases rather than creating their own factors.

Widely accepted sources include:

• National emission factor sets published by EU Member States
• IPCC Guidelines for National Greenhouse Gas Inventories
• EU reference datasets used in agricultural reporting

You do not need to combine multiple databases. Choosing one main source and sticking with it year-on-year is good practice.

How to Structure Your Calculations

A simple, CSRD-aligned approach usually looks like this:

1. List activities (animals, fertiliser, energy, refrigeration)
2. Collect annual activity data
3. Apply the relevant emission factor
4. Sum emissions by source
5. Document sources and assumptions

Spreadsheets are widely used and fully acceptable for this level of reporting.

Reporting and Explaining Assumptions

CSRD places strong emphasis on transparency.

Good disclosures include:

• Which emission factor sources were used
• Which emissions are estimated
• Any known data gaps

Clear explanations reduce follow-up questions from customers and auditors and make future updates easier.

Frequently Asked Questions

Do small food producers need farm-specific emission factors?

No. Standard emission factors are widely accepted under CSRD and VSME. Farm-specific data can be added later if available, but it is not required.

Are methane and N₂O mandatory to report?

If livestock or fertiliser use is material to your business, then yes. These are core agricultural emissions and should be included where relevant.

How accurate do calculations need to be?

Reasonable accuracy with documented assumptions is sufficient. CSRD prioritises consistency and transparency over scientific precision for SMEs.

Can this be done without specialist software?

Yes. Most small food producers calculate emissions using spreadsheets and publicly available emission factors. Specialist tools are optional, not required.

Key Terms

• CSRD – Corporate Sustainability Reporting Directive
• Emission factor – A value converting activity data into emissions
• Methane (CH₄) – A potent greenhouse gas from livestock
• Nitrous oxide (N₂O) – A greenhouse gas linked to fertiliser use
• CO₂e – Carbon dioxide equivalent

Next Steps for Food Producers

Start by identifying your main emission sources: livestock, fertiliser, energy, and refrigeration. Gather annual activity data and select one recognised emission factor source. Document your calculations clearly and apply the same method each year.

With a structured and proportionate approach, emission factor-based calculations become a reliable foundation for CSRD reporting—supporting customer trust, regulatory readiness, and more informed decisions across food production operations.