Change in Scope 3 category emissions from base year
Measurement answer
What this metric measures
Reports the absolute change in emissions for a specified Scope 3 category between the current reporting year and the base year.
Specification
Metric specification
- Result format
- Single value
- Unit
- GHG emissions (e.g., metric tons CO2e) — source-defined reporting unit
- Reporting basis
- Current reporting year compared with the selected base year
- Aggregation
- Reported separately for each Scope 3 category
- Pillar
- Environmental
- Topic
- Scope 3 greenhouse gas emissions
- Controlled domain
- Climate and greenhouse gases
- Entity type
- Metric
Reporting boundary
The same Scope 3 category boundary for the current year and base year
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
- PDF page 109, Box 9.3
- Measurement Authority07537195d97422d1dc91
GHG Protocol
- Publisher
- GHG Protocol
- Edition
- 2011 publication
- Requirement
- Not Specified
- Relationship
- Maps Source Identity
- Mapping outcome
- Published
- Source locator
- PDF page 109, Box 9.3
Value structure
Dimensions and units
- Unit
- GHG emissions (e.g., metric tons CO2e) — source-defined reporting unit
- Reporting basis
- Current reporting year compared with the selected base year
Unit meaning: Values use GHG emissions (e.g., metric tons CO2e) under the disclosed Scope 3 method, period and boundary.
Published dimensions
- Scope 3 category
- Current reporting year
- Base year
- GHG inventory boundary
Calculation method
Formula information
- Status
- Specified
- Formula type
- Difference
Formula
ΔE_category = E_category,current-year − E_category,base-yearApply the stated Scope 3 method only within the disclosed boundary and with compatible inputs. The source provides a defined calculation for a category-level emissions-change outcome. It is distinct from the existing gross category-emissions table because it reports a derived year-over-year/base-year comparison rather than the category inventory result itself.
Variables
| Symbol | Variable | Definition | Unit |
|---|---|---|---|
ΔE_category | Change in Scope 3 category emissions | Difference between current-year and base-year emissions for the same Scope 3 category. | GHG emissions (e.g., metric tons CO2e) |
E_category,current-year | Current-year Scope 3 category emissions | Scope 3 emissions for the specified category in the current reporting year. | GHG emissions (e.g., metric tons CO2e) |
E_category,base-year | Base-year Scope 3 category emissions | Scope 3 emissions for the specified category in the base year. | GHG emissions (e.g., metric tons CO2e) |
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
- PDF page 109, Box 9.3
Supports: The official GHG Protocol source supports the identity, boundary and method basis of “Change in Scope 3 category emissions from 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.
- Identify the Scope 3 category to which the change relates.
- Disclose the current-year and base-year emissions values used in the calculation.
- Describe the base year and any relevant inventory-boundary or methodology changes affecting comparability.
Record-specific limitations
- The result is meaningful only where the current-year and base-year category inventories use comparable boundaries and calculation methods.
- Changes in organizational structure, methodology, data quality, or category applicability can affect comparability across years.
- This change measure is distinct from a percentage reduction target or a gross Scope 3 emissions total.
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.