Scope 3 base year
Measurement answer
What this record reports
Reports the calendar or fiscal year selected as the base year for tracking Scope 3 greenhouse gas performance and targets.
Specification
Dimension specification
- Result format
- Single value
- Unit
- year — source-defined reporting unit
- Reporting basis
- The selected base year used for Scope 3 performance tracking
- Aggregation
- One selected base year for the organization’s Scope 3 inventory
- Pillar
- Environmental
- Topic
- Scope 3 greenhouse gas accounting
- Controlled domain
- Climate and greenhouse gases
- Entity type
- Dimension
Reporting boundary
The reporting organization’s Scope 3 greenhouse gas inventory
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 AuthoritySource evidence
GHG Protocol
- Publisher
- GHG Protocol
- Edition
- 2011 publication
- Requirement
- Not Specified
- Relationship
- Defines Measurement
- Mapping outcome
- Direct Evidence
- Source locator
- page 102, section 9.1, paragraph 1
- Measurement Authoritybd02024d30a3df98bbd9
GHG Protocol
- Publisher
- GHG Protocol
- Edition
- 2011 publication
- Requirement
- Not Specified
- Relationship
- Maps Source Identity
- Mapping outcome
- Published
- Source locator
- page 102, section 9.1, paragraph 1
Value structure
Dimensions and units
- Unit
- year — source-defined reporting unit
- Reporting basis
- The selected base year used for Scope 3 performance tracking
Unit meaning: Values use year under the disclosed Scope 3 method, period and boundary.
Published dimensions
- GHG scope: Scope 3
Disclosure method
Formula information
- Status
- Not applicable
- Formula type
- Structured Disclosure
Disclosure form
No single formulaReport the source-defined result with its stated fields and method disclosures. The Standard requires the selected Scope 3 base year to be reported once established. A year-valued scalar preserves the distinction from base-year emissions amounts.
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 26 August 2026
Corporate Value Chain (Scope 3) Accounting and Reporting Standard
- Publisher
- GHG Protocol
- Edition
- 2011 publication
- Locator
- page 102, section 9.1, paragraph 1
Supports: The official GHG Protocol source supports the identity, boundary and method basis of “Scope 3 base year”.
Open official source
Use with context
Interpretation boundaries
Method disclosures required
Source-edition basis: Corporate Value Chain (Scope 3) Accounting and Reporting Standard, 2011 publication.
- Selected Scope 3 base year
- Reason for selecting the base year
- Scope 3 inventory boundary to which the base year applies
Record-specific limitations
- This field identifies the selected year and does not itself report the emissions occurring in that year.
- It applies after the organization establishes a Scope 3 base year for performance tracking or target setting.
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.