Is activity-based data better than spend-based data?

Activity-based data is generally considered more accurate than spend-based estimates, as it is based on actual activities, products, and transactions rather than financial proxies.

Spend-based methods estimate emissions using monetary values (e.g. EUR spent × emission factor), which can lead to large uncertainties and limited decision-making value. Activity-based data, on the other hand, reflects the real carbon footprint of products and services and is therefore better suited for detailed reporting, analysis, and reduction initiatives.

Rejoose supports recognised activity-based data methods aligned with established reporting frameworks such as the GHG Protocol. Our solutions do not rely on spend-based calculations, as these methods typically lack the precision required for product-level and transaction-level carbon reporting.

If you want to explore data methodologies in more detail, we recommend reviewing guidance from recognised standards and frameworks, such as the GHG Protocol.