Carbon Factor Databases

Yes for the US that is an older listing on the EPA Website contact the administrator and request an updated spreadsheet they have one that covers 2021 values we use spend based to calculate the carbon footprint for our clients (currently approved method by ISO due to the lack of EPDs) you will find that the energy, water, and number of employees at the job site are not included nor is the Land Use Change calculation etc. which are all required to develop an accurate estimate. Step two is deprecation schedule of the asset which is where the financial deprecation schedule and the carbon footprint are reduced at the same rate per IFRS, ISSB, and SASB requirements in financial reporting

Have you done a climate risk model? if not it is required by TCFD and IFRS for Reporting, I would also look at TNFD Requirements and Reporting as that will be a requirement of TCFD in 2024 Reporting