Purpose of this article
This article is the central reference for the standards, methodologies, and conversion factors Scaler applies across the platform. Each section summarizes the approach and links to the detailed article, so questions about which standard applies to a given calculation can be answered from one page.
Each section on this page is a summary. The linked article in each section is the authoritative and most up-to-date reference for that methodology. If this page and a linked article ever differ, the linked article prevails.
What this covers
- GHG accounting and alignment with the GHG Protocol
- Emission factor datasets and sources
- Global warming potentials (GWPs) and fluorinated gases
- Waste conversion factors: emissions and volume to weight
- Units and currency conversion
- Data coverage methodologies
- Reporting framework alignment
GHG accounting and the GHG Protocol
Scaler's emissions accounting is aligned with the GHG Protocol Corporate Accounting and Reporting Standard and the GHG Protocol Scope 2 Guidance, applied to operational emissions from real estate assets. Scaler's data reliability scoring follows the PCAF data quality score approach for real estate. Scaler performs asset-level carbon accounting for owners and asset managers; it does not apply PCAF attribution factors for financed-emissions reporting (see the toggle below for detail). In practice, this means:
- Scope classification follows the GHG Protocol. Emissions are classified as Scope 1, 2, or 3 using an operational control approach by default. Control is defined explicitly by the selected
Area type(landlord-controlled or tenant-controlled). Financial control and equity control views are also available in the GHG emissions tables, currently at company level only.
- Emissions are reported in CO₂e. Emission factors account for multiple greenhouse gases (CO₂, CH₄, N₂O, and others), converted into a single CO₂e value using global warming potentials.
- Scope 2 supports both accounting methods. Location-based and market-based emissions are configured separately at portfolio level, in line with the Scope 2 Guidance dual-reporting approach.
- Scope 3 covers operational real estate categories. Scaler calculates Category 3 (fuel- and energy-related activities) and Category 5 (waste). Within Category 3, the optional Energy Purchases & Losses tables extend this to sub-activities 3A (upstream fuels), 3B (upstream electricity and district heating and cooling), and 3C (transmission and distribution losses), calculated from client-entered upstream and lifecycle factors. Other Scope 3 categories can be added manually at company level.
Scaler does not calculate all GHG Protocol Scope 3 categories and does not estimate emissions where required inputs are missing. See the scope article below for the full boundaries.
Market-based accounting and residual mix factors
In the market-based Emission Factor Tool, clients can enter emission factors for each of their energy sources and subcategories, including their own residual mix factors. Scaler does not apply residual mix factors automatically. Where no market-based factor is entered for a meter, Scaler always falls back to the location-based factor. Clients who want a residual mix factor applied to meters without supplier-specific factors must enter it manually in the market-based tool, documenting the source in the Reference field.
How Scaler relates to the PCAF Standard
The PCAF Standard for real estate exists to attribute a building's emissions to the lenders and investors financing it, using an attribution factor: outstanding loan amount ÷ property value at loan origination. Scaler does not apply this attribution factor.
Most Scaler users are asset owners and asset managers measuring their own portfolio's footprint. They claim building emissions directly under the GHG Protocol, so no attribution is needed and the PCAF attribution step does not apply to their use case.
What Scaler adopts from PCAF is its data quality scoring approach for real estate, which underpins Scaler's data reliability scores.
Scaler outputs are therefore not, on their own, PCAF financed-emissions disclosures. Lenders or investors who need to report financed emissions must apply their own attribution factors to Scaler's asset-level results.
Related articles:
- Understanding Scope 1, Scope 2, and Scope 3 emissions in Scaler — scope definitions and area type mapping
- GHG accounting methodologies: operational, financial, and equity control — control approach comparison
- Configuring market-based emission factors — market-based setup
- Energy purchases & losses (Scope 3, Category 3) — optional 3A, 3B, and 3C configuration
Emission factor sources
Scaler's default location-based emission factor set combines authoritative public datasets: CRREM (global electricity, district energy, and natural gas, including decarbonisation projections through 2050), U.S. EPA (eGRID subregional electricity and US fuels), Australian NGA (state-level electricity), Canada National Inventory Report (province-level electricity and national fuels), and ENERGY STAR Portfolio Manager (fuel oils, kerosene, district hot and chilled water). Optional sources are available for China (MEE province-level factors) and, for licensed clients, IEA Emission Factors for European countries.
Emission factors can be manually overridden at any time, with the source documented in the Reference field for auditability.
Related articles:
- Location-based emission factor methodology — the authoritative technical reference: datasets, regional assignment, projections
- Location-based emission factor reference log — version history and dataset changes
- Configuring location-based emission factors — step-by-step setup
Global warming potentials and fluorinated gases
Scaler uses GWP values from the IPCC 5th Assessment Report (AR5), 100-year time horizon by default, falling back to AR4 where AR5 provides no value for a specific refrigerant. This aligns with UK DEFRA guidance and common industry reporting practice. For blended refrigerants without a published GWP, Scaler calculates a weighted average of the component gases in line with IPCC methodology.
Related articles:
- Fluorinated gases (f-gas) — data entry, GWP reference table, blend calculations
Waste conversion factors
Scaler applies two distinct conversions for waste:
- Volume to weight. Waste entered in volume units is converted to metric tonnes using material-specific densities from the U.S. EPA, consistent with ENERGY STAR Portfolio Manager. These material-specific factors only apply when the
Waste typefield is filled in on the meter.
- Weight to emissions. Waste emissions (Scope 3, Category 5) are calculated from waste emission factors that clients enter at portfolio level in kg CO₂e per tonne. Clients should source these factors from recognised datasets such as UK DEFRA, U.S. EPA, or Australian NGA, and record the source in the
Referencefield per row.
Material-specific volume-to-weight factors apply only when Waste type is selected on the waste meter. Without it, Scaler falls back to a generic average conversion factor, which is less precise. Fill in Waste type on every waste meter tracked by volume.
Related articles:
- Waste GHG emissions & emission factors — full conversion factor tables, sourcing guidance, unit conversions
Units and currency conversion
Scaler preserves data in its original input form and converts only for analytics display and reporting outputs. Consumption costs and roadmap measure costs are converted automatically using a standardised external exchange rate source. Portfolio-level financial fields (such as Gross asset value) are deliberately excluded from automatic conversion, because organisations typically apply their own FX methodologies; these fields use a single portfolio currency.
Standard unit conversions (for example, cubic metres of natural gas to kWh) are fixed conversion values rather than methodology choices, so they are not documented individually in this knowledge base. To see the exact conversion factors applied to your data, generate a framework report with the Include audit trail option, which contains the unit conversion factor sheets, or contact your Account Operations team.
Related articles:
- Understanding units and currencies in Scaler — unit systems, display preferences, currency contexts
- Currency conversion methodology — exchange rate source, conversion logic, update cadence
Data coverage
Scaler provides two complementary data coverage metrics:
- GRESB data coverage follows the GRESB Real Estate Assessment aggregation methodology and drives the coverage figures shown in Analytics Portal dashboards and GRESB submissions. Scaler applies a documented widest date range approach for time coverage, a deliberate platform choice within GRESB's single date range constraint.
- Scaler data coverage is a stricter, meter-weighted metric for internal data quality assurance that surfaces gaps GRESB's aggregation can hide.
Related articles:
Reporting framework alignment
Scaler generates pre-configured, audit-ready reports for GRESB, the European ESG Template (EET/BVI), EPRA sBPR, EU Taxonomy, GRI, IFRS S2, INREV ESG SDDS, SASB, SECR, SFDR PAI, UNPRI, and CSRD templates. Reports generated with the audit trail option include the exact unit conversion factors and emission factors used at the moment of generation.
Related articles: