Where do the emission factors in Peak ESG come from, and how accurate are they?

Every factor names its source and year, such as the German electricity mix from the German Environment Agency (UBA) or the UK government's conversion factors (DESNZ/DEFRA). They're rounded reference values, which is why “Estimate” appears everywhere. If a factor changes, the new one only applies from its year; earlier reports stay the same. There's no standard factor for purchased goods: they only count if you enter your own factor with a source.