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.