## 2 Materials and Methods
### Emission Factors  
Emission factors are coefficients that enable the conversion of consumed fuel or energy quantities into the amount of greenhouse gas (GHG) emissions produced. They are expressed in mass units of CO\({}_{2}\) emitted per specific energy consumption (e.g., kg CO\({}_{2}\)e/m\({}^{3}\), kg CO\({}_{2}\)e/kg, kg CO\({}_{2}\)e/L, kg CO\({}_{2}\)/mmBtu, kg CO\({}_{2}\)/MWh, etc.). These factors serve as critical tools for quantifying GHG emissions, as they establish a link between the amount of material or energy used and the emissions generated. Emission factors can vary depending on the type of fuel, technology, facility management, or even geographical location. Industrial parks that integrate industrial and economic resources are priority entities concerning the achievement of national carbon mitigation. They play a significant role in optimizing emissions through better management and technology integration. Emission factors are a fundamental component in carbon footprint calculations. The general formula for emission calculations is presented in Figure 3 [10].  
The equation presented in Figure 3 illustrates the standard method for estimating carbon dioxide (CO\({}_{2}\)) emissions associated with industrial activities:  
1. Operation refers to the quantitative measure of a specific production activity or process. This can include machine runtime (in hours), number of produced units, fuel consumed (in liters or kWh), or any other operational metric relevant to the production process being analyzed.
2. Emission factors are typically sourced from national or international databases that have been compiled and verified through scientific studies or regulatory bodies. Examples include the official Greenhouse Gas Protocol, which provides various emission factors, as well as databases available on platforms such as the European Commission or the European Environment Agency. Additionally, the Intergovernmental Panel on Climate Change (IPCC) publishes comprehensive emission factor databases.  
Carbon neutrality (CN) involves achieving a balance between carbon emissions and carbon absorption, with the goal of reaching net-zero emissions by using carbon sink mechanisms to absorb atmospheric carbon. It is crucial to select the most appropriate factor based on available information and the specific context of emission measurement [11].  
An operation can be understood as any activity that directly or indirectly generates a carbon footprint. An operation can contribute to the carbon footprint from multiple sources. For most small and medium-sized enterprises (SMEs), Scope 1 greenhouse gas emissions are calculated based on purchased fuels such as natural gas or heating oil, using published emission factors. Scope 2 emissions are determined from measured electricity consumption and supplier- or location-specific emission factors. Scope 3 emissions result  
Figure 3: General simplified formula for emission calculation.  
Figure 2: Diagram of the emission calculation process.  
from activities beyond operational boundaries, such as fuel consumption by suppliers or transport distances, with published emission factors used for these variables. The global trend of reducing the 'carbon footprint' has influenced the dynamic development of projects that use renewable energy sources, including the development of solar energy in large solar power plants. Where available, facility-specific emission factors are preferred over general factors. Industrial companies should seek sector-specific guidelines from industry associations or the GHG Protocol website [12].