Decide when a base-year emissions inventory should be recalculated.
A baseline is useful only if its movement is governed. The base year anchors trend analysis and climate targets. If it never changes, the inventory may ignore real structural shifts. If it changes whenever the story gets uncomfortable, the trend cannot be trusted. Recalculate for significant change Typical triggers include acquisitions, divestitures, outsourcing, insourcing, methodology changes, discovery of significant errors, and major changes in source coverage. The professional move is to define significance before the event appears. Separate correction from performance A restated base year does not mean the company performed better or worse. It means the starting point was…
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