Historical GHG Emission Profile
From Open Risk Manual
Definition
The Historical GHG Emission Profile is a consistent historical timeseries of the GHG Emissions of an entity that properly accounts for acquisitions, divestments, mergers and other significant structural changes. Such changes alter an entity's historical emission profile, making meaningful comparisons over time difficult.
Companies may need to track emissions over time in response to a variety of business goals, including:
- Public reporting
- Establishing GHG targets
- Managing GHG Risks and opportunities
- Addressing the needs of investors and other stakeholders
A meaningful and consistent comparison of emissions over time requires that companies set a performance datum with which to compare current emissions. This performance datum is referred to as the Base Year GHG Emissions.
As Defined in[1]
References
- ↑ The Greenhouse Gas Protocol, A corporate accounting and reporting standard, Revised Edition 2008
