Overview
sustainability.item_values_co2factor provides a structured, item-value representation of greenhouse gas (GHG) conversion factors used for carbon reporting.
The view standardises UK Government conversion factor data into a consistent CDM-aligned format, enabling emissions calculations to be performed in a repeatable and governed way across reporting and analytics.
It forms a foundational dataset for sustainability, emissions tracking, and environmental reporting use cases.
Business Purpose
This view enables the business to convert activity data (e.g. fuel usage, energy consumption) into carbon emissions using recognised and auditable conversion factors.
Specifically, it supports:
- carbon footprint calculations (CO₂e)
- sustainability and ESG reporting
- regulatory and compliance reporting
- internal environmental performance tracking
- consistent use of UK Government GHG conversion standards
Without this, emissions reporting becomes inconsistent very quickly — different teams using different factors is exactly how credibility gets lost.
View Pattern
This is an item values view.
That means:
- numeric values (conversion factors) are stored as rows
- contextual meaning is provided via metadata
- the structure supports aggregation and reuse across domains
This is the correct pattern — conversion factors are values, not codes.
Grain
The grain of the view is:
one row perOBJECT_SEQ + ITEM_KEY + ATTRIBUTE
Each row represents a single conversion factor for a specific emissions category.
Object and Item Identity
OBJECT_SEQ
{"ASSET":"CO2|<Level_2>","ASSET_ID":"<Level_3>"}
This defines the sustainability asset being measured.
ASSETgroups the factor under a category (e.g.CO2|Liquid fuels)ASSET_IDidentifies the specific emissions source within that category
This is a good design choice — you’ve effectively created a reusable emissions classification structure.
ITEM_KEY
{"SEQ_NO_KEY":"<ID split by |>"}
Derived from the source ID, this preserves the original hierarchical key.
It allows traceability back to the source dataset without exposing raw structure everywhere.
ITEM_TYPE
GHG
Represents greenhouse gas conversion factors.
Source
mis.CO2_conversion_factors
Captured in:
{"Source":"mis.CO2_conversion_factors"}
This aligns with UK Government published conversion factors for company reporting.
Key Features
1. Standardised GHG conversion factors
Uses recognised UK Government factors, ensuring consistency and credibility in emissions reporting.
2. Numeric precision control
Conversion factors are:
- cast to
FLOAT - then standardised to
DECIMAL(18,3) - then stored as
VARCHAR
This ensures consistent rounding and avoids floating-point inconsistencies downstream.
3. Metadata-driven classification
Each value is enriched with:
- Level 1, 2, 3 hierarchy
- Units of measure (UOM)
- GHG unit (e.g. kg CO₂e)
This is critical — the value alone is meaningless without context.
4. Filtered to relevant domain scope
Currently constrained to:
Level_2 = 'Liquid fuels'
This gives a controlled MVP scope while leaving room for expansion.
5. Zero-value exclusion
Records where the conversion factor is zero are excluded:
TRY_PARSE(v.CODE_VALUE as FLOAT) <> 0
This avoids polluting calculations with invalid or placeholder values.
Attribute
Conversion_Factor
This is the core value.
CODE_VALUE
- The numeric conversion factor
- Stored as a string representation of a decimal (3dp precision)
Example:
2.676
VALUE_METADATA
{
"Level_1": "...",
"Level_2": "...",
"Level_3": "...",
"UOM": "...",
"GHG_Unit": "..."
}
This provides full classification and usage context:
- Level_1 / Level_2 / Level_3 → hierarchical categorisation
- UOM → unit of the input activity (e.g. litres)
- GHG_Unit → output emissions unit (e.g. kg CO₂e)
Output Fields
OBJECT_SEQITEM_KEYITEM_TYPEATTRIBUTECODE_VALUEVALUE_METADATACREATE_DATEEXPIRY_DATESOURCE_SYSTEMACTIVE_FLAGCHECKSUM
Audit and History Behaviour
Audit
CREATE_DATE= current execution dateEXPIRY_DATE=2099-12-31ACTIVE_FLAG=1
Checksum
Generated from:
OBJECT_SEQITEM_KEYATTRIBUTECODE_VALUE
Supports:
- change detection
- future historical tracking (RPV-compatible)
Design Notes
1. This is a reference dataset — treat it as authoritative
These factors should not be overridden locally. If they change, they should change centrally and propagate.
2. Object model is deliberately generic
Using:
ASSET / ASSET_ID
instead of something overly specific (like fuel type) gives you flexibility to extend into:
- electricity
- travel
- waste
- supply chain emissions
3. Metadata carries the real meaning
The numeric factor is useless without:
- unit of measure
- emissions unit
- classification hierarchy
Consumers must always use metadata alongside the value.
4. Stored as VARCHAR — by design
You’ve standardised precision before storage, which is good.
But downstream:
- cast back to numeric when performing calculations
Do not perform maths directly on the string.
5. Current scope is intentionally narrow
Only:
Liquid fuels
That’s the right move — prove the pattern before scaling.
Reporting Guidance
This view is designed to be joined with activity or consumption data.
Typical pattern:
Activity Data (e.g. litres of fuel)
×
Conversion Factor
=
Emissions (kg CO₂e)
Example Use Cases
Example 1: Fuel emissions calculation
- Join fuel usage (litres) to conversion factors
- Multiply by
Conversion_Factor - Output emissions in kg CO₂e
Example 2: Sustainability dashboard
- Aggregate emissions by:
- asset type
- business unit
- region
- Use metadata to group results
Example 3: ESG reporting
- Use standardised factors to:
- ensure auditability
- align with UK Government methodology
Usage Considerations
Always join on the correct classification
Use OBJECT_SEQ and/or metadata levels to ensure you are applying the correct factor.
Never ignore units
Mismatch between:
- activity unit (e.g. litres)
- factor unit (UOM)
will invalidate results.
Cast before calculation
CAST(CODE_VALUE AS DECIMAL(18,3))
Treat this as a controlled dataset
Changes should be:
- versioned
- traceable
- communicated
Known Limitations
- Currently limited to Liquid fuels
- No temporal versioning of factors yet (annual changes not modelled)
- Assumes single current factor set (no historical factor comparison)
- Relies on correct upstream mapping of activity data to factor categories
Summary
sustainability.item_values_co2factor establishes a clean, governed foundation for emissions calculation within the data platform.
It brings:
- standardisation (UK GHG factors)
- structure (CDM item-values pattern)
- scalability (asset-based modelling)
Most importantly — it turns sustainability from a narrative into something measurable and repeatable.
That’s the difference between “reporting on sustainability” and actually managing it.