Emissions reductions should be calculated from a base year of no earlier than five years from the point of making the commitment (e.g. If you make the commitment in 2026, your baseline cannot be before 2021).
- Within this we recommend you use the most recent year for which accurate and verifiable data is available. Please use our free carbon calculators if you have not measured your emissions recently
- Encourage businesses to avoid years heavily impacted by unusual circumstances