Base Year
A reference year against which future emissions are compared
What is Base Year?
A base year is a historical reference point selected to compare current emissions against, enabling measurement of progress over time. It should be representative of typical operations.
Why It Matters for SECR
While SECR doesn't mandate base years, they're essential for tracking reduction progress. Choose a year with reliable data and representative operations.
Examples
- 1
2019 as a pre-COVID base year
- 2
Year of major acquisition to reflect new scale
SECR Reporting Requirements
Not mandatory for SECR but recommended for voluntary targets
Related Terms
How Base Year Fits Into Your SECR Report
Understanding Base Year is essential for accurate SECR reporting. This concept appears throughout the reporting process—from data collection to final disclosure. Make sure your finance and sustainability teams have a shared understanding of this term.
For practical guidance on applying this concept, see our calculation guides or use the compliance checker to assess your specific situation.
Master SECR Terminology
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