The base year GHG emissions inventory may be adjusted, if there have been significant changes that increase or decrease emissions intensity by more than 5%. This allows the comparability of the base year and recent years emissions, and to track the progress towards 2030 targets. Below are listed the different change cases, which may trigger the recalculation:
Structural changes include acquisitions, divestitures, and mergers.
Includes significant changes in emission factors, improved data or updated calculation methods or protocols.
Errors in data / other changes
If a significant error is found in the emissions calculation, it will be fixed and the base year recalculation is triggered.
Timeline and assurance
The recalculated base year GHG emissions figures and intensities will be published in the following year Corporate Sustainability Report. The recalculated base year figures will be assured together with the Corporate Sustainability Report.