What is Baseline Year?
A reference year against which an organisation measures its emissions reductions over time. Choosing an appropriate baseline year is crucial for setting meaningful carbon reduction targets and tracking progress.
Why it matters
Without a baseline year, it is impossible to demonstrate whether emissions are going up or down. Carbon Reduction Plans, SBTi commitments, and investor disclosures all require a clearly defined baseline to measure progress against.
Example
A logistics company selects FY 2023/24 as its baseline year after completing its first comprehensive carbon report. All future reduction targets are measured as a percentage decrease from the 1,200 tCO₂e recorded that year.
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