GHG Protocol Corporate Value Chain (Scope 3) Standard
Base year and tracking over time (chapter 9) – GHG Protocol Corporate Value Chain (Scope 3) Standard

GHG Protocol Corporate Value Chain (Scope 3) Standard 9.3-POLICY: 9.3 Base year recalculation policy with a disclosed significance threshold

On setting a base year, the company must develop a recalculation policy that sets out the basis and context for recalculating, must establish and disclose the significance threshold (qualitative or quantitative, for example a ten percent change) that triggers recalculation, and must apply the policy consistently.

Maintained by Gerard Blokdyk

What else in your programme already covers this

This control maps to 2 controls across 2 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.

GHG Protocol · 1 control

  • CS-5 Chapter 5: Tracking emissions over time
  • 1:6.4.2 6.4.2 Review of base-year GHG inventory

Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.

Other controls in Base year and tracking over time (chapter 9) – GHG Protocol Corporate Value Chain (Scope 3) Standard

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