Templates and records · ISO 14064 · Clause 6.4
Base year and recalculation policy for the ISO 14064-1 inventory
The year against which emission reductions are measured, and the rules that say when it must be reworked so the comparison stays honest.
In one sentence
The base year record sets out which year was chosen and why, its emissions calculated within the current boundaries and the procedure that decides when it is recalculated —changes of boundaries, of methodology or significant errors—, because ISO 14064-1 requires a base year to be established and explained, and a review procedure to be developed, documented and applied (6.4).
- Where the standard requires it
- ISO 14064 · Clause 6.4 Clauses are cited using the numbering of ISO 14064-1:2018, the current edition for organisation-level inventories. Verification is governed by ISO 14064-3:2019.
- Type of information
- Mandatory document Documented information to be maintained (6.4.1 and 6.4.2)
- Who fills it in
- Footprint lead with top management The base year shapes the reduction targets
- When
- When it is set and whenever a recalculation trigger occurs The check is made in every annual inventory
- How long it is kept
- For as long as it remains the reference year With all its supporting data, since a recalculation may need it
What the standard requires
What ISO 14064 demands and what it leaves to your judgement
The standard asks you to choose a historical base year for comparison, quantify it with data representative of the current boundaries —a single year, an average of several or a rolling average— and explain the choice. If there is not enough historical data, the first inventory can be used.
It also requires a written procedure for reviewing the base year when there are structural changes to the boundaries, changes of methodology or factors, or errors above the significance threshold set. Changes in output do not justify a recalculation.
Structure
Fields the template should include
- Base year chosen and rationale
- Base year emissions by category
- Boundaries used for the calculation
- Significance threshold for recalculation
- Situations that trigger a recalculation
- Recalculation history with reason and effect
Example
Example: the logistics operator’s base year (fictitious company)
Company, people and figures are fictitious: the example only shows what a properly completed record looks like.
| Field | Content |
|---|---|
| Base year | 2023 · first year with complete data for all three warehouses |
| Base year emissions | Category 1: 3,240 t · category 2: 410 t · categories 3 and 4: 2,010 t · total 5,660 t CO₂e |
| Threshold | Recalculated if the cumulative effect of a change exceeds 5 % of the base year total |
| 2025 recalculation | Addition of the Logroño warehouse (opened in 2024): +6.8 % · 2023 recalculated as if it had been included |
| Recalculated base year | 6,045 t CO₂e · approved on 12 March 2026 |
At the audit
Mistakes auditors commonly flag
- There is no written threshold, so recalculation happens, or not, as convenient.
- A new facility is added without recalculating the base year and the footprint appears to grow.
- Recalculating because activity has fallen, which the standard does not allow.
- The recalculated base year does not keep the data that supports it.
In Kimobox
How this record is kept in Kimobox
- 1Reduction targets are defined with an indicator and a base year.
- 2The calculation methodology used is documented and versioned.
- 3Inventory history is compared year on year on the dashboard.
Frequently asked questions
What people ask us before getting started
Can the base year be the first inventory?
Yes, if there is not enough historical information to choose another. What needs explaining is why it was chosen and how you ensure it represents the current boundaries.
What recalculation threshold is reasonable?
The standard does not set one. A percentage of the base year total, applied to the cumulative effect of changes, is the most common practice; the company decides and documents the actual figure.
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Sources
Where each figure comes from
References to the official text in force. If a standard is revised, this page is updated and the review date says so.