This document provides a transparent framework for reporting on the choices related to the procedure to determine primary energy factors (PEFs) and CO₂ emission coefficients for energy delivered to and exported from the buildings as described in ISO 52000-1.

It does not include considerations on other topics, e.g. nuclear waste, atmospheric particulate matter, deforestation, food and bioenergy competition, depletion of raw material resources, depletion of the soil.

This document specifies the choices to be made to calculate the PEFs and CO₂ emission coefficients related to different energy carriers. PEFs and CO₂ emission coefficients for exported energy can be different from those chosen for delivered energy.

This document is primarily intended for supporting and complementing ISO 52000-1 as the latter requires values for the PEFs and CO₂ emission coefficients to complete the EPB calculation, however it can also be used for other applications.