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Chapter 4 — Calculating GHG Emissions and Choosing a Base Year

4.1 Tracking Emissions Over Time

4.1 Tracking Emissions Over Time

Reporting companies may need to track GHG emissions for regulatory purposes, for use in reporting to relevant stakeholders, or for internal tracking of GHG emission targets. This chapter discusses (1) Scope 1, Scope 2, and Scope 3 considerations related to choosing a base year, (2) recalculation of base-year emissions, and (3) the related reporting requirements.

Footnotes

1
As used throughout this chapter, the term “base year” may refer to either an inventory base year or a target base year. This treatment is consistent with the guidance in Chapter 11 of the Corporate Standard, which notes that “[a]lthough it is possible to use different years for the inventory base year and the target base year, to streamline the inventory and target reporting process, it usually makes sense to use the same year for both.”