It's not uncommon for emissions factors to be released with a 12-24 month lag. If you don't have specific emissions factors for your electricity source, please indicate this, and the system will auto-populate the most up-to-date emissions factor for your country.
If you have specific emissions factors and reference sources for your electricity source, it's recommended to use the most recently available data. The previous year's data is acceptable; it doesn't need to correspond with the current year. What's essential for the verification process is ensuring you include detailed source information.
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