(C5.2) Provide your base year and base year emissions.
Change from last year
Modified question (2021 C5.1)
Rationale
A meaningful and consistent comparison of emissions over time requires that companies set a performance datum with which to compare current emissions.
Response options
Please complete the following table:
| Scope | Base year start | Base year end | Base year emissions (metric tons CO2e) | Comment |
|---|---|---|---|---|
|
Scope 1 |
Use the calendar button or enter dates manually in the format DD/MM/YYYY |
Use the calendar button or enter dates manually in the format DD/MM/YYYY |
Numerical field [enter a number from 0-999,999,999,999 using a maximum of 3 decimal places and no commas] |
Text field [maximum 2,400 characters] |
|
Scope 2 (location-based) |
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|
Scope 2 (market-based) |
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| Scope 3 category 1: Purchased goods and services | ||||
| Scope 3 category 2: Capital goods | ||||
| Scope 3 category 3: Fuel-and-energy-related activities (not included in Scope 1 or 2) | ||||
| Scope 3 category 4: Upstream transportation and distribution | ||||
| Scope 3 category 5: Waste generated in operations | ||||
| Scope 3 category 6: Business travel | ||||
| Scope 3 category 7: Employee commuting | ||||
| Scope 3 category 8: Upstream leased assets | ||||
| Scope 3 category 9: Downstream transportation and distribution | ||||
| Scope 3 category 10: Processing of sold products | ||||
| Scope 3 category 11: Use of sold products | ||||
| Scope 3 category 12: End of life treatment of sold products | ||||
| Scope 3 category 13: Downstream leased assets | ||||
| Scope 3 category 14: Franchises | ||||
| Scope 3 category 15: Investments [row hidden for FS sector] | ||||
| Scope 3: Other (upstream) | ||||
| Scope 3: Other (downstream) |
Requested content
General
- This question requests a base year for your greenhouse gas inventory. This may be the same as the base year for your targets, but not necessarily.
- If your company has measured its emissions in the past, you can use the oldest year for which it has available emissions information – preferably verified or assured – as your base year. If your company is measuring its emissions for the first time, you may choose the current reporting year as the base year.
- Companies should ensure that the base year inventory includes both a location-based and market-based Scope 2 total, if applicable and feasible. This ensures “like with like” comparisons over time. If the Scope 2 base year chosen was calculated only according to the location-based method, you should also recalculate and report a market-based total if contractual information or residual mix totals are available for the base year. If not, you should state in the comment field that the location-based result has been used as a proxy since a market-based figure cannot be calculated.
- As per the GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard, companies should use a single base year for Scope 1, Scope 2, and Scope 3 emissions (for all calculated Scope 3 categories). This is to enable comprehensive and consistent tracking of total emissions across all three Scopes over time. However, companies with already established base years for Scope 1 and Scope 2 emissions may use a more recent year for the Scope 3 base year (e.g., the first year for which you have complete and reliable Scope 3 emissions data).
- Establishing a single base year for all Scope 3 categories simplifies Scope 3 emissions tracking and allows clearer communication of GHG emissions to data users.
- If you are using an average of annual emissions over several consecutive years for your base year emissions, enter the last year in the period (e.g. 01/01/2019 – 31/12/2019), then provide the time period over which the average was calculated in the comment column and explain that the emissions figure reported is an average.
- If you have not calculated base year emissions for a particular Scope 3 category, you may leave the respective row blank.
- If you are using the Export/Import functionality, please check that the imported date is correct.
- Note for Financial Services companies: the following row does not apply "Scope 3 category 15: Investments". Leave this row blank.
Additional information
- Setting a base year: Setting a base year is an essential GHG accounting step that a company must take to be able to observe trends in its emissions information. According to the GHG Protocol Corporate Standard, a base year is “a historic datum (a specific year or an average over multiple years) against which a company’s emissions are tracked over time.” See Chapter 5 of the GHG Protocol Corporate Standard for more information on setting and recalculating a base year.
- Recalculation criteria for Scope 3 emissions base year: The table below from the Corporate Value Chain (Scope 3) Accounting and Reporting Standard provides additional guidance for determining the need for Scope 3 base year recalculation due to changes in insourcing/outsourcing.
