Suppliers & quality

Can I use UK electricity factors for China factories?

Do not automatically apply a UK electricity factor to a Chinese factory. DESNZ presents its factors for UK activities; choose a factor suited to the factory's electricity supply and reporting period. Electricity calculations alone do not establish a product footprint. Factory records can be gathered by Cambridge China Bridge.

Written by Bono Xu, Founder, Cambridge China Bridge · 3 min read · Updated 2026-10-06

A worker in a hi-vis vest and hard hat inspecting machinery in a plant

Start with where the electricity was used

DESNZ describes its 2026 conversion factors as enabling reporting of emissions from UK activities in 2026. A UK buyer's address does not make electricity consumed at a Chinese factory a UK activity. Treat geography as a factor-selection check before calculating emissions.

Ask your emissions adviser to identify a factor appropriate to the factory's electricity supply, location and accounting method. Record its source and geographical coverage. Keep electricity used at your UK premises separate from electricity used by your supplier.

Match the reporting period, not the download date

For UK activities in 2026, DESNZ identifies the 2026 publication. When reviewing an earlier factory period, do not select a factor merely because it is the newest download. Ask which factor vintage your chosen reporting method calls for, and retain that explanation.

Record the consumption period, factor publication, underlying data period and file version separately. For a reporting period crossing calendar years, agree and document how consumption and factors will be matched. Keep the same approach when comparing suppliers, and explain any methodological change.

Check whose emissions you are calculating

The methodology's overseas-electricity guidance identifies sites owned or controlled by the reporting organisation in another country. Buying goods from an independent factory does not, by itself, establish that you own or control its site. Ask your adviser how supplier electricity fits into the buyer's reporting boundary.

An electricity estimate is not automatically a product footprint. To assess a product, define the processes and stages covered, then explain how shared factory energy is allocated to your goods. Check materials, fuels, outsourced processing, packaging and transport against that boundary, and identify omissions.

Ask for records that support the calculation

Request electricity bills, meter records, site addresses, supply details and production records covering the same period. Check whether totals include offices, other customers' products or neighbouring workshops. Ask the factory to show the allocation calculation rather than provide only a finished emissions figure.

Keep a calculation record linking each input to its evidence, factor source, unit and assumption. Mark estimates and missing records clearly. Use our factory capability guide to plan checks on the actual production site.

Separate estimates from claims and CBAM reporting

As a practical conclusion, the availability of a UK factor does not prove that it represents your Chinese supplier or establishes emissions for the imported product. Before using the result in a customer statement, check the calculation boundary and supporting records. See our guide to environmental claims for China-made goods.

For imports potentially covered by the UK Carbon Border Adjustment Mechanism, use our UK CBAM guide for scope and reporting preparation. Confirm with HMRC or your customs broker what emissions evidence is needed before relying on a spreadsheet using UK electricity factors.

Frequently asked questions

Can a UK company use UK electricity factors for a Chinese supplier?

Being a UK buyer does not make the supplier's electricity use a UK activity. Check the factory location, electricity supply and reporting method before selecting a factor.

Should I use the latest electricity conversion factors?

Do not choose solely by download date. Match the factor vintage to the consumption period and chosen reporting method, and keep the reason for your selection.

Does a factory electricity bill prove my product's carbon footprint?

It supports an energy input. You still need an appropriate factor, a defined product boundary and an explained allocation of shared energy, plus evidence for other included emissions.

Can I use this calculation for UK CBAM?

Do not assume so. Check the separate CBAM scope, emissions and verification requirements. A calculation using available UK factors does not establish that those requirements are met.

Sources

  1. DESNZ: greenhouse gas reporting conversion factors 2026
  2. DESNZ: conversion factors methodology

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