(C5.1b) Has your emissions accounting methodology, boundary, and/or reporting year definition changed in the reporting year?
Question dependencies
This question only appears if you select “No” in response to C5.1
Change from last year
New question
Rationale
Changes in emissions calculation methodology, reporting boundary approach, and/or reporting year could result in a significant impact on the base year emissions and compromise the consistency and relevance of a company’s GHG emissions inventory. This question provides data users with important context to any changes in emissions that may trigger base year emissions recalculation.
Response options
Please complete the following table:
*Column/row appearance is dependent on selections in this or other questions.
| Change(s) in methodology, boundary, and/or reporting year definition? | Details of methodology, boundary, and/or reporting year definition change(s)* |
|---|---|
Select all that apply:
|
Text field [maximum 2,500 characters] |
Requested content
Change(s) in methodology, boundary, and/or reporting year definition? (column 1)
- Select all change(s) that occurred in the reporting year. If none of the changes occurred in the reporting year, select “No”.
- Further details on each of the options are provided below:
- Change in methodology: This refers to changes that occurred due to modifications in the way that the emissions inventory is calculated, e.g., changes in emissions factors used or changes in methodology protocol followed.
- Change in boundary: This refers to changes to the boundary used for your emissions inventory calculations, e.g., changing your consolidation approach from financial control to operational control. This option could also apply if you incorporated facilities, activities, or Scope 3 categories into your inventory in the reporting year that were excluded in previous years, or if you have insourced or outsourced an activity (see page 105 of the GHG Protocol Corporate Value Chain standard).
- Change in reporting year definition: This refers to a change in how your organization defines the reporting year, e.g., changing from a reporting year which aligns with the calendar year to one which aligns with your fiscal year.
- Discovery of significant errors: This refers to either the discovery of significant errors, or the discovery of a number of errors that are collectively significant.
Details of methodology, boundary, and/or reporting year definition change(s) (column 2)
- This column only appears if any “Yes…” option is selected in column 1.
- Provide further details of the changes selected in column 1. For example, briefly describe how and why your emissions calculation methodology changed, and/or explain the context to any discovered errors. If new facilities have been included within your inventory, please list these, including their location. If you have included new Scope 3 categories in your inventory, please specify the categories added.
