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MetricCorporate greenhouse gas accounting

Corporate GHG base and current period time series

Measurement answer

What this metric measures

Reports comparable base-period and current-period emissions under the same corporate inventory boundary.

Specification

Metric specification

Result format
Structured table
Unit
Structured table — see field-level units
Reporting basis
Corporate inventory reporting period
Aggregation
Aggregate only compatible, non-overlapping observations with the same organizational boundary, scope, consolidation method, gas, period and GWP basis.
Pillar
Environmental
Topic
Corporate greenhouse gas accounting
Controlled domain
Climate and greenhouse gases
Entity type
Metric

Reporting boundary

Corporate Scope 1 and Scope 2 inventory results after required recalculations, preserving the base-year and reporting-period identities.

Verified source occurrences

Framework coverage

This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.

  • Measurement Authority

    GHG Protocol

    Source evidence
    Publisher
    GHG Protocol
    Edition
    Current-in-force package: Revised Edition 2004 with operative and conditional supplements through August 2026
    Requirement
    Not Specified
    Relationship
    Defines Measurement
    Mapping outcome
    Direct Evidence
    Source locator
    page 93 | Page 70, Chapter 9, section 9.1, General information on inventory boundaries and base periods | Page 12, Table 1-3, Chapter 6. Tracking Emissions Over Time | Chapter 9. Reporting GHG Emissions, p. 14 | page 41 | page 99 | PDF p. 66, Chapter 9, reporting information bullets | page 69 | PDF page 64, public GHG report recommendation, bullet 3
    Open official framework source
  • Measurement Authority

    GHG Protocol

    2885823f472043a8584d
    Publisher
    GHG Protocol
    Edition
    Current-in-force package: Revised Edition 2004 with operative and conditional supplements through August 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 99
    Open official framework source
  • Measurement Authority

    GHG Protocol

    354a295de77646a19844
    Publisher
    GHG Protocol
    Edition
    Current-in-force package: Revised Edition 2004 with operative and conditional supplements through August 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Chapter 9. Reporting GHG Emissions, p. 14
    Open official framework source
  • Measurement Authority

    GHG Protocol

    3a1a31e2316d4f03ccb9
    Publisher
    GHG Protocol
    Edition
    Current-in-force package: Revised Edition 2004 with operative and conditional supplements through August 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 93
    Open official framework source
  • Measurement Authority

    GHG Protocol

    71b2f0560d5c4d96e949
    Publisher
    GHG Protocol
    Edition
    Current-in-force package: Revised Edition 2004 with operative and conditional supplements through August 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 69
    Open official framework source
  • Measurement Authority

    GHG Protocol

    8cf21356709f3271b292
    Publisher
    GHG Protocol
    Edition
    Current-in-force package: Revised Edition 2004 with operative and conditional supplements through August 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Page 70, Chapter 9, section 9.1, General information on inventory boundaries and base periods
    Open official framework source
  • Measurement Authority

    GHG Protocol

    91413904d7474a352a98
    Publisher
    GHG Protocol
    Edition
    Current-in-force package: Revised Edition 2004 with operative and conditional supplements through August 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 41
    Open official framework source
  • Measurement Authority

    GHG Protocol

    94568d58125bb5b7e8fc
    Publisher
    GHG Protocol
    Edition
    Current-in-force package: Revised Edition 2004 with operative and conditional supplements through August 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Page 12, Table 1-3, Chapter 6. Tracking Emissions Over Time
    Open official framework source
  • Measurement Authority

    GHG Protocol

    9e4ff2b1dff8eb63d1aa
    Publisher
    GHG Protocol
    Edition
    Current-in-force package: Revised Edition 2004 with operative and conditional supplements through August 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    PDF p. 66, Chapter 9, reporting information bullets
    Open official framework source
  • Measurement Authority

    GHG Protocol

    a01fed3a96503f98173c
    Publisher
    GHG Protocol
    Edition
    Current-in-force package: Revised Edition 2004 with operative and conditional supplements through August 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    PDF page 64, public GHG report recommendation, bullet 3
    Open official framework source
  • Measurement Authority

    GHG Protocol

    c028cb91221fabff8854
    Publisher
    GHG Protocol
    Edition
    Current-in-force package: Revised Edition 2004 with operative and conditional supplements through August 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Page 12, Table 1-3, Chapter 6. Tracking Emissions Over Time
    Open official framework source

Value structure

Dimensions and units

Unit
Structured table — see field-level units
Reporting basis
Corporate inventory reporting period

Unit meaning: Each field uses its source-defined unit and retains the applicable organization, scope, gas, period, consolidation basis and method.

Table fields and units

  • Period
  • Scope
  • Emissions
  • Unit
  • Boundary
  • Recalculation status

Published dimensions

  • Period role
  • Scope
  • Organizational unit
  • Named gas
  • GWP basis

Disclosure method

Formula information

Status
Not applicable
Formula type
Structured Disclosure

Disclosure form

No single formula

Report the source-defined result with its stated fields and method disclosures. Source occurrences are consolidated into corporate-ghg-base-current-time-series while preserving organization, scope, named-gas, method, period and boundary distinctions.

Verified sources

Evidence and status sources

Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.

Measurement evidence

  • Measurement evidenceChecked 30 August 2026

    GHG Protocol Corporate Inventory Suite

    Publisher
    GHG Protocol
    Edition
    Current-in-force package: Revised Edition 2004 with operative and conditional supplements through August 2026
    Locator
    page 93 | Page 70, Chapter 9, section 9.1, General information on inventory boundaries and base periods | Page 12, Table 1-3, Chapter 6. Tracking Emissions Over Time | Chapter 9. Reporting GHG Emissions, p. 14 | page 41 | page 99 | PDF p. 66, Chapter 9, reporting information bullets | page 69 | PDF page 64, public GHG report recommendation, bullet 3

    Supports: The official GHG Protocol Corporate Inventory Suite source supports the identity, boundary and method basis of “Corporate GHG base and current period time series”.

    Open official source

Use with context

Interpretation boundaries

Method disclosures required

Source-edition basis: GHG Protocol Corporate Inventory Suite, Current-in-force package: Revised Edition 2004 with operative and conditional supplements through August 2026.

  • Organizational and operational boundary
  • Consolidation approach and base year
  • Reporting period and recalculation policy
  • Included gases and GWP source
  • Data sources, methods, uncertainty and verification
  • Exclusions, offsets and removals treatment

Record-specific limitations

  • Combine only non-overlapping observations with compatible organizational boundaries, consolidation methods, periods, gases and GWP bases.
  • Gross emissions remain separate from removals, offsets, allowances and target-compliance trades.

Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.

Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.