Re-submission based on recalculation


The emissions profile of a company is constantly changing for this company due to structural changes (e.g. acquisitions) and changes in emissions calculation methodologies (better data).

They will re-state the changes in their public reports. However, how often (and under which specific scenarios) will they need to re-submit their target (within the mandatory 5-year timeframe), assuming their emissions profile changes significantly every year (probably more than 5%)?

They will re-submit every 5 years, but are not sure if they need to re-submit every time they experience significant changes and how often if they are within the 5 years.


It is recommended to rebaseline if/when there are significant changes. It is possible that the targets do not need to be changed after the rebaselining though (e.g., the minimum target ambition remains the same or is lower than the target that is already set). If the targets do not need to be changed, then they would only need to be re-validated every five years, at a minimum.