S1S2 - Different base year for entities within the same organization


I’m working on behalf of a big insurance company which is looking to set a target on its scope 1 & 2 emissions. It is comprised of several subisidiaries within different countries and would like to take 2019 as its base year for its target as it fits with its strategic plan and with other objectives within the group that it belongs. However, for one of the subsidiary, it does not have access to emissions for 2019 since they recently lauched the entity and it was not in operation in 2019.

Can we take, for this entity only, the 2022 carbon footprint as a proxy, to incorporate into the 2019 base year emissions and thus have the most complete perimeter possible?


Hi Yoann, I would suggest providing all the information you have on the calculations used for the target validation team to assess.