Since we are unable to find greenhouse gas emission factors with a reference to ISO 16346:2014, could we use the greenhouse gas emissions factors as used by the Spanish National Institute for Energy Savings? This institute administers the national building energy certification program as part of the European Energy Performance for Buildings Directive. The greenhouse gas emissions factors used by this Institute do not mention specifically the ISO 16346:2013 standard, as required by this ACP but since these values are used for the national energy certification scheme we believe they are an acceptable reference.