The values shown took the following into account: (i) refrigerant gases and enteric emissions from livestock – emission factors defined by the IPCC; (ii) fuel and heating – defined by Direcção-Geral de Energia e Geologia (Portuguese Directorate-General for Energy and Geology), by Unidad de Planación Minero Energética (Colombian Unit of Mining and Energy Planning) and by Krajowy Ośrodek Bilansowania i Zarządzania Emisjami (Polish Centre for Emission Balance and Management); (iii) electricity – defined by the International Energy Agency (location-based electricity), by suppliers (market-based electricity in Portugal), by the Association of Issuing Bodies (market-based electricity in Poland), and by Unidad de Planeación Minero Energética (market-based electricity in Colombia); (iv) fuel used in the light vehicle fleet and CGreenhouse Gas Protocol, and; (v) waste – emission factors defined by the UK Government GHG Conversion Factors for Company Reporting.