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

Base year

Also called: emissions baseline year

ELI5

The reference year against which emissions performance is compared.

Used in conversation

“Can we separate the target for base year from measured performance?”

Pitch context

You will see “Base year” 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.