This ontology defines a vocabulary for describing provenance traces of carbon emission calculations by capturing the quantifiable measurements of carbon emission sources used by some activities (e.g., electricity used by a machinery to produce a product, petrol used to make a car journey, etc.) and emission conversion factors used to estimate the carbon emissions produced by these. In addition, the ontology provides the ability to capture various data transformations that occurred before energy estimates may be used with relevant conversion factors. For example, sensors may provide raw readings about a water flow of an irrigation rig in an agri-food operation which is then used as a proxy to estimate the total volume of fertilisers used. @en