Business Pitch Dictionary by pitch.dog
Greenhouse-gas accounting · Working

Base-year recalculation

Also called: baseline recalculation

ELI5

Updating historic emissions when structural or methodological changes meet the stated policy.

Used in conversation

“Which standard and reporting period govern base-year recalculation?”

Pitch context

You will see “Base-year recalculation” in sustainability reports, impact decks, climate plans and assurance materials when the discussion reaches greenhouse-gas accounting.

Why it matters: In greenhouse-gas accounting, the reporting boundary, method, period and evidence can materially change the claim.

Caution

State the reporting boundary, method, period and evidence; standards, regulation and assurance requirements vary.

Sources & evidence · 3

Direct term-level sources and supporting source families.