The base year is the year an organization takes as the reference for comparing its greenhouse gas performance. Targets and reduction claims are expressed relative to this year.
When selecting the base year, a period in which the data is reliable and complete is preferred. When significant changes occur in the organization’s structure — such as acquisitions, mergers, divestment of a facility or a change in calculation method — the base year may need to be recalculated.
For this reason, a recalculation policy is expected to be defined when the inventory is established: the change threshold at which recalculation will be carried out must be written down in advance.
Related terms: Greenhouse Gas Inventory · Emission Factor
Related training: Corporate Carbon Footprint — ISO 14064-1