Base year
ISO 14064-1:2018, clause 6.4
Selected base year
Base year: TBC
Reason for choice: TBC. Choose the earliest year with verifiable,
complete data for all significant sources.
Base-year inventory: inventory/<base-year>/, git tag <base-year>-verified
Recalculation policy
Recalculate the base-year inventory (and every year since) when any of these changes the base-year total by more than the significance threshold of 5%, alone or added together:
| Trigger | Example |
|---|---|
| Structural change | Acquisition, divestment, merger, or moving activities in-house or outsourcing them |
| Methodology change | New calculation approach or improved emission factors |
| Error discovery | A significant error, or several errors that are significant together |
| Boundary change | New sources found to be significant |
Do not recalculate for organic growth or decline, such as more production or more staff.
Record of recalculations
| Date | Trigger | Impact on base year (tCO₂e, %) | Approved by | PR / tag |
|---|---|---|---|---|