While	we	recognise	there	is	some	variation	 in	the	emissions	associated	with	different	 fuel	types	in	different	countries,	owing	to	the	 specific	local	composition	of	the	fuel,	such	as	 the	proportion	of	bio-fuel	in	vehicle	fuel,	for	 the	purposes	of	carbon	reporting,	a	consistent	 approach	using	the	same	factor	for	each	fuel	is	 currently	adopted	globally	for	most	activities.