某出口型材料企业 · Anonymised, no written authorisation
Carbon data: get one line right first
Carbon lenses
Two
CBAM embedded emissions / ISO 14067 PCF
Factor source
Traceable
Measured vs default values, switchable
Reporting
One source
Same batch yields both reports
Problem
The customer wanted a product carbon footprint. Finance allocated monthly totals, the shop floor recorded by team, and the two never reconciled. Emission factors were years-old defaults.
Approach
Pick one production line, collect process energy and material input per batch, version the factor library, and get "the carbon in this batch" right before discussing product-level or supply-chain level.
Outcome
Target state: one batch reported through two lenses (CBAM embodied emissions and ISO 14067 PCF), with sourced factors and switchable measured versus default values.
Can be interrogated
Are CBAM and ISO 14067 the same thing?
No. CBAM addresses embodied emissions by CN code, using default or actual values. ISO 14067 is a product life-cycle footprint. One shop-floor dataset can support both, but the accounting boundaries differ.
Measured or default values?
Prefer measured, and state the data source and coverage ratio in the report. Where measurement is missing, use official defaults but label them. Never blend silently.
What if suppliers do not return data?
Cover key suppliers first and list the gaps explicitly in the report. Hiding a gap is more dangerous than the gap.