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Carbon Intensity Boundary Bias in Power Sector: The CO₂ Emission Factor based on Transaction Metering Point configuration

1Electrical Power Engineering, Universitas Diponegoro, Indonesia

2Faculty of Law, Universitas Diponegoro, Indonesia

Received: 21 Apr 2026; Published: 20 May 2026.
Editor(s): H. Hadiyanto
Open Access Copyright (c) 2025 The Author(s). Published by Centre of Biomass and Renewable Energy (CBIORE)
Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License.

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Abstract

Carbon intensity in the power sector is subject to a systematic bias, not due to the actual calculation
of emissions, but to how electricity generation is measured. Accurate measurement of carbon intensity is crucial for greenhouse gas (GHG) accounting, carbon pricing mechanisms, and ESG performance assessments in the electricity sector. The reliability of these carbon intensity measurements depends heavily on how we define the system boundary. This definition is not clearly stated in popular reporting frameworks. The method of identifying transaction point measurement (TPM) configurations based on delivered energy is a major source of bias that is often overlooked when calculating CO₂ emission factors. By using data from coal-fired independent power producers (IPP), this research was evaluated CO₂ emission factor calculations under three energy measurement boundary scenarios: gross production, grid-based net production, and contracted energy
delivered. The results of these three energy measurement boundary scenarios show an increase in the emission factor from 0.470 to 0.499 kg CO₂/kWh, even though total CO₂ emissions remain the same. This indicates that measurement boundaries can alter reported carbon intensity. This finding reveals hidden variability in carbon calculations. These differences are not caused by the actual carbon emissions generated, but rather by the method used to measure the energy delivered. Although seemingly minor, this inconsistency can significantly affect carbon pricing and ESG reporting methods. By correctly positioning the TMP configuration as a key element in carbon intensity, this research enhances understanding of the uncertainties involved in determining emission factors for carbon intensity reporting.

Note: This article has supplementary file(s).

Fulltext |  Research Instrument
Summary Energy generation in 2024
Subject net energy generated, gross energy generated, power plant
Type Research Instrument
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 Research Instrument
Emission recorded by CEMS for SISPEK in 2024
Subject emission factor, CEMS, SISPEK
Type Research Instrument
  Download (647KB)    Indexing metadata
 Research Results
Carbon Intensity Boundary Bias in Power Sector - The CO₂ Emission Factor based on Transaction Metering Point configuration_R1
Subject Revision 1
Type Research Results
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 Research Results
Carbon Intensity Boundary Bias in Power Sector - The CO₂ Emission Factor based on Transaction Metering Point configuration_R1
Subject Revision 1
Type Research Results
  Download (2MB)    Indexing metadata
Keywords: boundary, bias, carbon intensity, emission factor, Transaction Metering Point (TMP)

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