B

Baseline / Base Year

The starting point for tracking your emissions reduction progress. It’s typically the first year you calculate and report emissions consistently. For some bodies like the SBTi your base-year needs to be the most recent year!


Note: You can recalibrate your base year if your company structure or methodology changes—transparency is key.

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SBTi targets & reduction paths

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VALERI DIN EN 17463

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