Updating a carbon footprint and reviewing the baseline
A greenhouse-gas inventory concerns a defined reporting period.
Update the inventory, not just the document date
A greenhouse-gas inventory concerns a defined reporting period. Maintaining it means collecting the next period’s activity records, reviewing the boundary and applying the chosen method consistently. A general three-year management-system certificate cycle should not be automatically imposed on every carbon report or verification statement. Specify any recurring independent assessment under the actual reporting programme or customer agreement. Changing the date on a previously assessed report does not produce a new verified result.
A site acquisition can affect the baseline
Imagine an organisation acquires an operating site during the reporting cycle. Review how the selected consolidation approach and base-year recalculation policy treat the change. Preserve an explanation of any restated comparison and distinguish structural change from an actual reduction in emissions. A lower or higher total alone cannot establish performance when the included operations differ. Method changes and significant data errors also need documented review; do not silently overwrite the previous calculation and its assumptions.
Maintain a change log for the next assessment
Assign data owners and collection intervals, retain factor versions and record changes in sites, activities, products and calculation methods. Revisit the intended user’s requirements before reusing a statement for a new period or claim. A product design or material change can require review of its footprint evidence even when the corporate reporting entity is unchanged. Kayra may support the update and preparation for assessment, but the independent body determines whether a revised statement satisfies its criteria.
Preparation support and its limits
Kayra can support boundary definition, data mapping, calculation review and report preparation within an agreed consultancy scope. The organisation supplies and approves its underlying information. Independent assessment, programme acceptance and official decisions remain separate. These worked examples are hypothetical, not local customer events. No QRS or Kayra verification accreditation, fixed fee, guaranteed conclusion or universal legal obligation is asserted here.
Primary method sources and application limits
Updated: 3 October 2026. Use the authorised text of the selected published method and identify any additional reporting-programme requirements. If independent assurance is required, check the assessor’s actual activity and scope through the relevant official register before commissioning the work.
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