Reporting

How to Choose an Intensity Ratio

Step-by-Step Process

  1. 1

    Understand your primary business activity metric

  2. 2

    Consider what drives your emissions

  3. 3

    Select a ratio relevant to your sector

  4. 4

    Ensure data is available and consistent

  5. 5

    Test comparability year-on-year

Key Formulas

Intensity = Total Emissions (tonnes CO2e) / Business MetricExamples: per £m revenue, per employee, per m², per unit produced

Common Mistakes to Avoid

  • Choosing a ratio that hides poor performance
  • Using inconsistent denominators
  • Not explaining why ratio was chosen
  • Changing ratio year-to-year without explanation

Tools & Resources

  • Financial accounts
  • HR records
  • Property data
  • Production records

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