On this page
Compare the covered emissions
Two totals can use different scopes, consolidation boundaries or Scope 2 methods. A revised boundary can change a reported total without an equivalent change in physical activity. Retain both the original data and any documented restatement.
Define the denominator as carefully as the emissions
Revenue, production volume and another activity measure answer different intensity questions. Revenue also depends on currency, prices and accounting period. A smaller emissions-to-revenue ratio is not automatically a physical-efficiency gain.
Use a comparability checklist
| Layer | Check |
|---|---|
| Emissions | Same scopes, method and coverage? |
| Period | Same reporting duration and dates? |
| Denominator | Same units, currency and business coverage? |
| Versions | Restatements or factor updates identified? |
Report amounts and ratios together
The synthetic 100-to-120 emissions case with a 10-to-15 denominator produces rising absolute emissions and falling intensity. The two directions are compatible. Explain each result rather than choosing whichever number looks favorable.