How do we fill CDP's reasons-for-change table for Scope 1 and 2 emissions?

Add one row per reason, with the change in tonnes CO2e, its direction, a percentage and a short explanation. The percentage is that change divided by last year's Scope 1 and 2 total, times 100. CDP's own example: 4 of 200 tonnes is minus 2%.

Question 7.10.1 is where your year gets explained

CDP does not want one line saying emissions fell. It wants each factor, one row each, so a reader can see what moved the total.

The fixed reasons

• Change in renewable energy consumption
• Other emissions reduction activities
• Divestment
• Acquisitions
• Mergers
• Change in output
• Change in methodology
• Change in boundary
• Change in physical operating conditions
• Unidentified
• Other, explained in the text column

Columns and arithmetic

1. Change in emissions in metric tons CO2e for that reason.
2. Direction: increased, decreased or no change. "No change" only if the percentage is exactly zero, to four decimal places.
3. Percentage: the change from that reason divided by last year's combined Scope 1 and 2 emissions, times 100. Not above 999, at most four decimals.
4. Please explain the calculation, up to 2,400 characters.

Where tricky changes go

• Several efficiency projects: add them up and report one row, "Other emissions reduction activities".
• Switch from fossil fuel to biofuel: also "Other emissions reduction activities".
• Moving from location-based to market-based Scope 2 accounting: "Change in methodology", not renewable energy.
• Even if emissions rose overall, still report the reduction activities.
• Leave a row blank if it does not apply.

Example with made-up numbers

• Last year Scope 1 and 2 total: 800 t CO2e. This year: 760 t.
• Renewable energy purchase: minus 30 t. minus 30 / 800 x 100 = minus 3.75%.
• Change in output: plus 20 t. 20 / 800 x 100 = plus 2.5%.
• Other emissions reduction activities: minus 30 t. minus 3.75%.
• Check: minus 30 plus 20 minus 30 = minus 40 t, which is 800 to 760.

Example only.

What Senseible does here

Senseible keeps monthly Scope 1 and Scope 2 records per site, so each reason row can be sized from the year's bills against the year before.

• Reduction initiatives in CDP
• Fixing a CDP response after submitting
• Scope 3 supplier evidence

Sources: CDP, Full Corporate Questionnaire, Module 7 reporting guidance (April 2025), question 7.10.1

Last reviewed 2026-11-03. CDP updates its questionnaire and guidance every year; check the current version before answering.