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State the fictional comparable periods
| Period | Emissions tCO2e | Denominator units | Intensity |
|---|---|---|---|
| Prior | 100 | 10 | 10 |
| Current | 120 | 15 | 8 |
Calculate three different percentage changes
Emissions change is 120/100 − 1 = 20%. Denominator change is 15/10 − 1 = 50%. Intensity change is 8/10 − 1 = −20%. Each has its own baseline and question.
Use a precise description
The case has increased absolute emissions and reduced emissions per denominator unit. Neither direction cancels the other. A claim that the absolute footprint fell would contradict the stated numbers.
Investigate what the denominator means
If it is revenue, price or currency changes can influence the ratio. If it is production, composition can matter. The example assumes comparability; it does not prove a physical-efficiency cause.