The current Austrian Air Pollutant and Greenhouse Gas Inventory (OLI) and the GEMIS-Austria 5.1 computer model form the basis for calculating the specific emission factors for various fuels. The emission factors given are made up of the direct emissions from combustion processes and the upstream emissions from fuel provision.

https://www.umweltbundesamt.at/fileadmin/site/publikationen/rep0948.pdf