What do we do for assets which are held to be sold shortly after the baseline year?

A client is planning to liquidate a material proportion of their investments next year. Do we need to include it in their baseline if they have a Dec 2021/2 baseline even if the assets are marked down to be sold and therefore won’t be on their book by the end of next year? i.e. the emissions from those investments will go to 0?

1 Like