What does the "base year" refer to in GHG accounting?

In GHG accounting, the term "base year" refers to a specific year or an average year that is selected as a point of reference for measuring and comparing greenhouse gas emissions over time. By establishing a base year, organizations can track their progress in reducing emissions, set targets, and report on their performance relative to that baseline. The base year is critical for understanding how emissions change in response to sustainability initiatives and policies.

This choice captures the essence of what a base year is in the context of climate action, providing a clear framework for evaluating trends and making strategic decisions regarding emissions reductions. The effectiveness of a base year lies in its ability to offer a consistent metric for comparison, enabling organizations to assess improvements or setbacks in their sustainability journey over time.