C5 Emissions methodology

Module Overview

A meaningful and consistent comparison of emissions over time is essential for managing climate-related issues. This module allows companies to describe any structural, boundary or methodological changes in the reporting year, provide the base year and base year emissions figures, and provide details of the standard, protocol, or methodology used to collect activity data and calculate emissions.

Key changes

• Removed question:
  
  • C5.2a (2021) on the standard, protocol, or methodology used to collect data and calculate emissions.
• Four new questions:
  
  • C5.1 on whether this is your first year of reporting emissions data to CDP.
  • C5.1a requests details of any organizational structural changes in the reporting year.
  • C5.1b requests details of any emissions accounting methodology, boundary and/or reporting year definition changes in the reporting year.
  • C5.1c requests details of any base year emissions recalculations made by your organization in the reporting year.
• Modified question: C5.2 (2021 C5.1) revised to allow reporting of base year emissions for Scope 3 categories.

Click here for a list of all changes made this year.

Pathway diagram - questions

This diagram shows the general questions contained in module C5. To access question-level guidance, use the menu on the left to navigate to the question.