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MetricClimate and greenhouse gas emissions

GHG intensity per net revenue

Measurement answer

What this metric measures

GHG intensity per net revenue relates total gross greenhouse gas emissions to one million explicitly named reporting-currency units of net revenue for the same reporting perimeter and period. Location-based and market-based Scope 2 variants remain separate.

Specification

Metric specification

Result format
Single value
Unit
Metric tonnes of carbon dioxide equivalent per one million reporting-currency units of net revenue (tCO₂e / 1M reporting currency net revenue)
Reporting basis
Reporting period
Aggregation
Ratio of aligned total-emissions and net-revenue totals
Pillar
Environmental
Topic
Climate and greenhouse gas emissions
Controlled domain
Climate and greenhouse gases
Entity type
Metric

Reporting boundary

Total gross Scope 1, Scope 2 and Scope 3 emissions and net revenue are aligned to the same undertaking, consolidation perimeter and reporting period, with the reporting currency, translation policy, Scope 2 basis and one-million-unit scale declared.

Cross-library identity

Library mappings and variants

These links compare quantity, population, boundary, period, unit, denominator, aggregation, dimensions, and method edition. Partial relationships are navigation aids only and never authorize observation reuse.

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.

  • Adopting Disclosure

    European Sustainability Reporting Standards

    Source evidence
    Publisher
    European Commission
    Edition
    Consolidated text as of 1 January 2025
    Requirement
    Not Specified
    Relationship
    Defines Disclosure
    Mapping outcome
    Direct Evidence
    Source locator
    Annex I, ESRS E1-6, paragraphs 44 and 51 to 55, and application requirements AR 53 to AR 55
    Open official framework source
  • Adopting Disclosure

    European Sustainability Reporting Standards

    ESRS E1
    Publisher
    EFRAG
    Edition
    Taxonomy entry point dated 22 December 2023; package published 30 August 2024
    Requirement
    Not Specified
    Relationship
    Narrower Than
    Mapping outcome
    Cross Library Link
    Source locator
    ESRS E1; E1-6; paragraph 53; datapoint E1-6_30; taxonomy concept esrs_GHGEmissionsIntensityLocationbasedTotalGHGEmissionsPerNetRevenue
    Open official framework source
  • Adopting Disclosure

    European Sustainability Reporting Standards

    ESRS E1
    Publisher
    EFRAG
    Edition
    Taxonomy entry point dated 22 December 2023; package published 30 August 2024
    Requirement
    Not Specified
    Relationship
    Narrower Than
    Mapping outcome
    Cross Library Link
    Source locator
    ESRS E1; E1-6; paragraph 53; datapoint E1-6_31; taxonomy concept esrs_GHGEmissionsIntensityMarketbasedTotalGHGEmissionsPerNetRevenue
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    45bdab4a-4181-4d32-ac7d-ca2784936a7b
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 166, Box 6.1-4 table, “Weighted average carbon intensity (WACI)” row
    Open official framework source

Value structure

Dimensions and units

Unit
Metric tonnes of carbon dioxide equivalent per one million reporting-currency units of net revenue (tCO₂e / 1M reporting currency net revenue)
Reporting basis
Reporting period

Unit meaning: A revenue-intensity unit relating total gross greenhouse gas emissions to one million explicitly named reporting-currency units of net revenue for an aligned perimeter and period.

Published dimensions

  • GHG intensity per net revenue
  • Scope 2 accounting basis
  • Reporting currency
  • Consolidation perimeter

Calculation method

Formula information

Status
Specified
Formula type
Intensity

Formula

I = Q ÷ A

Divide the qualifying impact quantity by the declared activity, output, or financial denominator using compatible boundaries and periods.

Variables

SymbolVariableDefinitionUnit
Qqualifying impact quantityImpact quantity within the qualifying population and boundary defined for GHG intensity per net revenue.Dimensionless
Aactivity denominatorDeclared activity or financial denominator for the qualifying population and boundary defined for GHG intensity per net revenue.Dimensionless

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 15 August 2026

    Commission Delegated Regulation (EU) 2023/2772 supplementing Directive 2013/34/EU as regards sustainability reporting standards

    Publisher
    European Commission
    Edition
    Consolidated text as of 1 January 2025
    Locator
    Annex I, ESRS E1-6, paragraphs 44 and 51 to 55, and application requirements AR 53 to AR 55

    Supports: Official publisher reference linked specifically to the Sustopedia metric “GHG intensity per net revenue”; interpret it with the source-edition basis and limitations shown on this page.

    Open official source

Use with context

Interpretation boundaries

Method disclosures required

Source-edition basis: Current in-force ESRS E1 consolidated as of 1 January 2025.

  • Typed total-gross-emissions numerator and release
  • Location-based or market-based Scope 2 basis
  • Net-revenue denominator, reporting currency and translation policy
  • Alignment of reporting period and consolidation perimeter
  • Zero, negative and missing denominator treatment

Record-specific limitations

  • The location-based and market-based Scope 2 variants must remain separate because they produce different total-emissions numerators.
  • The result is not interpretable without the named reporting currency, translation policy and one-million-unit scale.
  • Acquisitions, disposals, reporting-boundary changes and currency movements can affect the ratio independently of operational emissions.
  • Zero, negative or unavailable net revenue requires an explicit not-calculable treatment.

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.