IDEAS home Printed from https://ideas.repec.org/a/gam/jeners/v18y2025i15p4092-d1715896.html

Electricity-Related Emissions Factors in Carbon Footprinting—The Case of Poland

Author

Listed:
  • Anna Lewandowska

    (Institute of Management, Poznań University of Economics and Business, al. Niepodległości 10, 61-875 Poznań, Poland)

  • Katarzyna Joachimiak-Lechman

    (Institute of Management, Poznań University of Economics and Business, al. Niepodległości 10, 61-875 Poznań, Poland)

  • Jolanta Baran

    (Faculty of Organization and Management, Silesian University of Technology, ul. Akademicka 2A, 44-100 Gliwice, Poland)

  • Joanna Kulczycka

    (Mineral and Energy Economy Research Institute, Polish Academy of Sciences, ul. Józefa Wybickiego 7A, 31-261 Kraków, Poland)

Abstract

Electricity is a significant factor in the life cycle of many products, so the reliability of greenhouse gas (GHG) emissions data is crucial. The article presents publicly available sources of emission factors representative of Poland. The aim of the study is to assess their strengths and weaknesses in the context of the calculation requirements of carbon footprint analysis in accordance with the GHG Protocol. The article presents the results of carbon footprint calculations for different ranges of emissions in the life cycle of 1 kWh of electricity delivered to a hypothetical organization. Next, a discussion on the quality of the emissions factors has been provided, taking account of data quality indicators. It was concluded that two of the emissions factors that are compared—those based on the national consumption mix and the residual mix for Poland—have been recognized as suitable for use in carbon footprint calculations. Beyond the calculation results, the research highlights the significance of the impact of the selection of emissions factors on the reliability of environmental analysis. The article identifies methodological challenges, including the risk of double counting, limited transparency, methodological inconsistency, and low correlation of data with specific locations and technologies. The insights presented contribute to improving the robustness of carbon footprint calculations.

Suggested Citation

  • Anna Lewandowska & Katarzyna Joachimiak-Lechman & Jolanta Baran & Joanna Kulczycka, 2025. "Electricity-Related Emissions Factors in Carbon Footprinting—The Case of Poland," Energies, MDPI, vol. 18(15), pages 1-29, August.
  • Handle: RePEc:gam:jeners:v:18:y:2025:i:15:p:4092-:d:1715896
    as

    Download full text from publisher

    File URL: https://www.mdpi.com/1996-1073/18/15/4092/pdf
    Download Restriction: no

    File URL: https://www.mdpi.com/1996-1073/18/15/4092/
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. João M.M. Lopes & Sofia Gomes & Tiago Trancoso, 2024. "Navigating the green maze: insights for businesses on consumer decision-making and the mediating role of their environmental concerns," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 15(4), pages 861-883, January.
    2. Liu, Changyu & Gong, Wanrong & Dong, Guanglong & Ji, Qiang, 2024. "Regulation of environmental, social and governance disclosure greenwashing behaviors considering the risk preference of enterprises," Energy Economics, Elsevier, vol. 135(C).
    3. Kathan, Manuel C. & Utz, Sebastian & Dorfleitner, Gregor & Eckberg, Jens & Chmel, Lea, 2025. "What you see is not what you get: ESG scores and greenwashing risk," Finance Research Letters, Elsevier, vol. 74(C).
    4. Bertolini, Marina & Duttilo, Pierdomenico & Lisi, Francesco, 2025. "Accounting carbon emissions from electricity generation: A review and comparison of emission factor-based methods," Applied Energy, Elsevier, vol. 392(C).
    5. Beata Paliwoda & Alina Matuszak-Flejszman & Magdalena Ankiel & Małgorzata Jasiulewicz-Kaczmarek, 2025. "The Impact of Environmental Indicators on Consumer Decision-Making in the Purchasing of Lifestyle Essentials: A Quantitative Analysis," Sustainability, MDPI, vol. 17(4), pages 1-28, February.
    6. Antosiewicz, Marek & Fuentes, J. Rodrigo & Lewandowski, Piotr & Witajewski-Baltvilks, Jan, 2022. "Distributional effects of emission pricing in a carbon-intensive economy: The case of Poland," Energy Policy, Elsevier, vol. 160(C).
    7. Gu, Yuhang & Liu, Xuejian & Li, Yan & Lu, Hongfeng & Xu, Chenlu & Ren, Jinfeng & Chen, Guangjin & Linga, Praveen & Zhao, Jianzhong & Yin, Zhenyuan, 2025. "Feasibility analysis of liquid CO2 injection and sequestration as hydrates in South China Sea marine sediments over 100 years," Applied Energy, Elsevier, vol. 380(C).
    8. Aurelia Rybak & Jarosław Joostberens, 2025. "Scenarios of Carbon Capture and Storage Importance in the Process of Energy System Transformation in Poland," Energies, MDPI, vol. 18(9), pages 1-21, April.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Pi, Tianlei & Jiao, Linke & Zhou, Yuhan & Shi, Jin, 2026. "Biodiversity risk and corporate greenwashing: Evidence from China," Research in International Business and Finance, Elsevier, vol. 83(C).
    2. Gan, Xiaojun & Hui, Wang, 2025. "What Constrains Bank Rent-Seeking: Firm's Carbon Disclosure Quality or Digital Transformation?," Finance Research Letters, Elsevier, vol. 86(PE).
    3. Marianny Jessica Brito de Silva & Maria Izabel Cordeiro de Lima & Mayara Dayane dos Santos & Anne Karolinne da Silva Santos & Marconi Freitas da Costa & Francisco Vicente Sales Melo & Salomão Alencar , 2025. "Exploring the Interplay Among Environmental Knowledge, Green Purchase Intention, and Pro‐Environmental Behavior in Greenfluencing Scenarios: The Mediating Effect of Self‐Congruity," Sustainable Development, John Wiley & Sons, Ltd., vol. 33(3), pages 4112-4127, June.
    4. Fan, Yali & Wang, Ruofei & Alkaraan, Fadi & Wu, Wei, 2025. "Decoding greenwashing practices toward sustainability: The synergistic influence of governance structure and policy-derive rhetorical strategies," Energy Economics, Elsevier, vol. 148(C).
    5. Merkle, Magnus & Dolphin, Geoffroy, 2026. "Distributional impacts of heterogenous carbon prices in the EU," Energy Economics, Elsevier, vol. 154(C).
    6. Boffa, Federico & De Bortoli, Piersilvio & Nicolodi, Andrea, 2026. "Green and guilty: The interplay of environmental quality and greenwashing," Economics Letters, Elsevier, vol. 260(C).
    7. Jakub Sokołowski & Piotr Lewandowski & Jan Frankowski, 2023. "How to Prevent Yellow Vests? Evaluating Preferences for a Carbon Tax with a Discrete Choice Experiment," IBS Working Papers 03/2023, Instytut Badan Strukturalnych.
    8. Saad Almosa, 2026. "Effect of Social Media Determinants on Consumer Behaviour in the Circular Economy (CBCE): Empirical Study from Saudi Arabia," Circular Economy and Sustainability, Springer, vol. 6(2), pages 1-28, April.
    9. Witajewski-Baltvilks Jan & Boratyński Jakub & Jeszke Robert & Pyrka Maciej, 2025. "Workers’ Earnings Losses Due to the Low-Carbon Transition. Theory and Application in a CGE Model," Central European Economic Journal, Sciendo, vol. 12(59), pages 186-204.
    10. Wang, Lei & Sha, Yifan & Li, Yue & Wang, Tongyu, 2025. "The double-edged effects of the ESG rating on analyst forecast performance," International Review of Economics & Finance, Elsevier, vol. 103(C).
    11. Kettner, Claudia & Leoni, Thomas & Köberl, Judith & Kortschak, Dominik & Sommer, Mark & Kulmer, Veronika, 2026. "Investigating equity and efficiency in carbon pricing with revenue recycling: A combined macro- and micro-modelling approach," Energy Policy, Elsevier, vol. 209(PB).
    12. Rüb, Daniel, 2024. "Inequality beyond income quantiles: Distributional effects of climate mitigation policies," Ecological Economics, Elsevier, vol. 216(C).
    13. Rodríguez, M. & Teotónio, C. & Roebeling, P. & Fortes, P., 2023. "Targeting energy savings? Better on primary than final energy and less on intensity metrics," Energy Economics, Elsevier, vol. 125(C).
    14. Liu, Changyu & Sun, Jia & Zheng, Luhang & Zhu, Renkui, 2025. "Combating the rent-seeking among enterprises in China's emissions trading system," Emerging Markets Review, Elsevier, vol. 65(C).
    15. La Villetta, Maurizio & Piazzullo, Daniele & Catrini, Pietro & Piacentino, Antonio & Costa, Michela, 2026. "3E analysis of a combined photovoltaic plant and biomass-fueled trigeneration system for an apartment building operating under the Collective Self-Consumption scheme," Energy, Elsevier, vol. 342(C).
    16. Li, Weiping & Mao, Zhuowei & Ren, Xiaohang & Liang, Jing, 2025. "Retail investor attention: Guardian of corporate ESG integrity or catalyst for greenwashing?," Energy Economics, Elsevier, vol. 144(C).
    17. Zhao, Jiqiang & Wu, Xianhua & Guo, Ji & Gao, Chao, 2022. "Allocation of SO2 emission rights in city agglomerations considering cross-border transmission of pollutants: A new network DEA model," Applied Energy, Elsevier, vol. 325(C).
    18. Jiaxin Zhuang & Yinglin Wang & Shengxu Shi, 2025. "ESG Enterprise Hybrid Risk Diversification Mechanism Based on Third‐Party Guarantee," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 46(7), pages 4032-4055, October.
    19. Andrea Ferro & Daniele Marazzina & Davide Stocco, 2025. "Uncovering ESG Ratings: The (Im)Balance of Aspirational and Performance Features," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(5), pages 5895-5917, September.
    20. Cathal O’Donoghue & Beenish Amjad & Jules Linden & Nora Lustig & Denisa M Sologon & Yang Wang & Zeynep Gizem Can, 2025. "The Distributional Impact of Inflation in Pakistan: A Case Study of a New Price Focused Microsimulation Framework, PRICES," International Journal of Microsimulation, International Microsimulation Association, vol. 18(3), pages 102-131.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gam:jeners:v:18:y:2025:i:15:p:4092-:d:1715896. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: MDPI Indexing Manager The email address of this maintainer does not seem to be valid anymore. Please ask MDPI Indexing Manager to update the entry or send us the correct address (email available below). General contact details of provider: https://www.mdpi.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.