EXIOBASE data and sustainability regulations and reporting frameworks

Use it for: spend-based Scope 3. Land-use change in the corporate inventory.

The Scope 3 Standard accepts environmentally extended input-output (EEIO) factors for estimating value-chain emissions. The factors apply to spend on purchased goods and services, capital goods, business travel, transport and investments.

For the Land Sector and Removals Standard, the deforestation dataset covers land-use change, and related emissions at screening level.

Use it for: identifying significant Scope 3 categories, and estimating them (E1). Screening-level estimates for pollution, water and resources (E2 to E5).

ESRS E1 uses spend as one criterion for deciding which Scope 3 categories are significant. It also allows spend-based estimates where primary data is impractical to collect. E2 to E5 each allow estimates, which sector-level factors can provide at screening level.

Use it for: spend-based Scope 3 under IFRS S2 or a national version of it.

National versions: AASB S2 (Australia), UK SRS S1 and S2 (United Kingdom), SSBJ standards (Japan), HKFRS S1 and S2 (Hong Kong), the National Sustainability Reporting Framework, NSRF (Malaysia), SFRS S1 and S2 (Singapore), PFRS S1 and S2 (Philippines), PSPK 1 and 2 (Indonesia), and adoption by reference in Thailand. Each follows IFRS S2 on how Scope 3 is measured, so the guidance below applies to all of them.

IFRS S2 measures greenhouse gas emissions according to the GHG Protocol, so the GHG Protocol entry above applies. For financed emissions, PCAF (see below) is the method most commonly used. IFRS S1 requires disclosure of the method behind each metric. For a spend-based estimate, the disclosure states the sector, region and data year. Japan adds one requirement: asset managers, banks and insurers must disclose additional information on financed emissions.

Use it for: estimating the alignment of exposures to non-EU counterparties outside CSRD scope (financial undertakings).

A company's own Taxonomy KPIs (aligned turnover, CapEx and OpEx) come from its accounts and from activity-level technical criteria. Financial undertakings may estimate the alignment of exposures to third-country undertakings that do not report under CSRD. The estimate must meet the Taxonomy criteria other than do-no-significant-harm, and is disclosed separately from the mandatory KPIs. It needs a sector or activity mapping, which our data provides.

Use it for: supply-chain drivers of biodiversity loss (Disclosure 101-6). Estimated emissions, energy, water and waste.

The guidance to Disclosure 101-6 names multi-regional input-output models, combined with spend or volume data, as a way to estimate the drivers of biodiversity loss in a supply chain. Our factors use this method. For emissions, energy, water and waste, GRI does not have any data-quality threshold, so a sector estimate is useful where direct measurements are not available, using appropriate disclosure.

Use it for: the Scope 3 question, category by category.

CDP lists spend-based as one of the accepted methods. It also requires to disclose the share of each figure that comes from supplier-specific data.

Use it for: separate FLAG reporting, and a complete Scope 3 screen.

SBTi requires forest, land and agriculture (FLAG) emissions to be reported separately from other emissions. The Premium emission factor dataset contains FLAG emissions excluding land-use change in separate columns. Land-use change is available in the deforestation dataset. The two can be reported separately or added together.

Under the Corporate Net-Zero Standard v1.3.1, a Scope 3 target is required when Scope 3 is 40% or more of total emissions. The test needs a figure for every Scope 3 category, and screening estimates cover the categories for which primary data is not available. Version 2.0 (June 2026) replaces the 40% threshold with a test on the size of each category, which also needs a figure for every category. Version 1.3.1 remains open for submissions until 31 January 2028.

Use it for: Scope 3 under the statute.

SB 253 requires Scope 1, 2 and 3 reporting in line with the GHG Protocol. The statute itself allows industry-average, proxy and generic data for Scope 3. Implementing regulations can add requirements, so check the current CARB rules.

Use it for: financed emissions (Scope 3 category 15) where reported or physical data is missing.

The PCAF Standard names EXIOBASE as a recognised EEIO database. The method covers listed equity and corporate bonds, business loans and unlisted equity, project finance, sovereign and sub-sovereign debt, use-of-proceeds structures and securitisations. These estimates are reported with the corresponding PCAF data-quality score.

Use it for: biodiversity footprints of financial portfolios.

The PBAF Biodiversity Footprinting Standard names EXIOBASE as a data source for financed biodiversity-impact footprinting.

Use it for: principal adverse impact (PAI) indicators where investee-specific data is missing.

The PAI indicators cover greenhouse gas, energy, water and waste across investees, and investee data is rarely complete. The regulatory technical standards allow estimates, including estimates from third-party data providers, where investee data is not readily available.

From our sector and country factors, a reporter can estimate GHG emissions, carbon footprint, GHG intensity, exposure to the fossil-fuel sector, and GHG intensity of investee countries. The factors come from a full supply-chain model, so that a portfolio estimate then covers each holding's value chain, not only its direct operations.

Use it for: activity data for processes outside the reporter's own operations.

The Product Standard accepts EEIO factors as a source of financial activity data for processes outside a reporter's own operations. Our factors cover purchased materials and services in a product footprint where supplier data is not available.

Use it for: secondary data across most impact categories.

The European Commission's Product and Organisation Environmental Footprint methods accept secondary data derived from financial data, and require coverage of every impact category. EXIOBASE covers most of them: Climate change; acidification; terrestrial, freshwater and marine eutrophication; photochemical ozone formation; particulate matter; land use; water use; and resource use (minerals, metals and fossil fuels).

Use it for: a supply-chain heat map at the LEAP assessment stage.

The LEAP guidance names EXIOBASE among the EEIO models useful for value-chain analysis and for approximating downstream risk across sectors. Our sector and region factors can support in identifying material impacts: air pollutant emissions, water withdrawn from water-scarce basins, and exposure to high-risk commodities. The nature factors are available in beta.

Use it for: scoping where adverse impacts are most likely.

CSDDD requires companies to identify where in their chain of activities adverse impacts are most likely, and to prioritise before investigating in depth. Across thousands of suppliers, sector and region data is one of the few approaches that scales. The amended directive refers to reasonably available information, which matches this method. Labour accounts, including vulnerable employment by sector and region, are also available on request.

Use it for: initial risk screening.

These laws take three forms. Germany's LkSG, the Norwegian Transparency Act and the French duty of vigilance law require a risk assessment, as CSDDD does. The UK and Australian Modern Slavery Acts, Canada's S-211 and California's TISCA require public reporting on the steps a company takes, if any, to identify and address risk in its supply chain. The EU Forced Labour Regulation and the US UFLPA restrict goods made with forced labour, so importers and sellers need to know where in the supply chain that risk is likely. In each case, sector and region data provides the first screen. Contact us with the screening requirement, and we will confirm what the data covers.

Use it for: sizing CBAM exposure before filing, and Scope 3 for the same goods.

CBAM declarations require the disclosure of embedded emissions of each good at the installation that produced it, either verified or using the Commission's default values. Our factors do not replace these figures. They help before and alongside the declaration:

- Before filing: the factors help identify which import lines and sectors carry the most exposure. - In the Scope 3 inventory: the factors estimate the same goods as purchased goods and services.