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Describe both periods
Record scope coverage, method, period dates and denominator definition. The fictional example uses compatible totals of 100 and 120 with denominators 10 and 15. Real records may need reconciliation before their arithmetic is comparable.
Retain the original amounts
| Period | Emissions | Denominator | Intensity |
|---|---|---|---|
| Prior | 100 | 10 | 10 |
| Current | 120 | 15 | 8 |
Read the conclusions separately
The example has emissions growth of 20% and intensity decline of 20%. Neither field replaces the other. A revenue denominator additionally needs its currency and scale documented.
Update stored calculations after editing
The CSV stores values and does not automatically recalculate intensity or validate comparability. After editing, independently recompute and retain any restatement or missing-data notes.