Reporting
How to Choose an Intensity Ratio
Step-by-Step Process
- 1
Understand your primary business activity metric
- 2
Consider what drives your emissions
- 3
Select a ratio relevant to your sector
- 4
Ensure data is available and consistent
- 5
Test comparability year-on-year
Key Formulas
Intensity = Total Emissions (tonnes CO2e) / Business MetricExamples: per £m revenue, per employee, per m², per unit producedCommon 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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