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Define the fictional subset
Prior amounts are 128,000 tCO2e for the stated Scope 1 coverage and 50,000 for the stated Scope 2 method. Current comparable amounts are 120,000 and 45,000. Scope 3 information is not supplied in this case.
Reconcile the subtotals
| Period | Scope 1 | Specified Scope 2 | Subtotal |
|---|---|---|---|
| Prior | 128,000 | 50,000 | 178,000 |
| Current | 120,000 | 45,000 | 165,000 |
Calculate the covered-subtotal change
The difference is −13,000 tCO2e and the relative change is -7.303371%. The denominator for that percent change is the prior subtotal 178,000.
Do not label the subset as all emissions
The calculation excludes any unsupplied value-chain coverage. Do not replace missing Scope 3 with zero or describe this subset as proof of the company’s entire climate impact. Comparability remains an explicit case assumption.