CDP asks us to split emissions between consolidated group and other entities. What goes where?
The consolidated accounting group is the entities in your annual accounts, such as a parent and its consolidated subsidiaries. All other entities, such as joint ventures or associates, are anything else in your response. The two rows must add up to your 7.6 and 7.7 totals.
The two rows
- Consolidated accounting group: entities included in your annual accounts. For a company following IFRS, the parent and its consolidated subsidiaries.
- All other entities: entities whose emissions are in your response (7.6 and 7.7) but are outside that group. Under IFRS these are associates, joint ventures and unconsolidated subsidiaries.
The sums must match
- Scope 1 across both rows equals the Scope 1 you gave in 7.6.
- Scope 2 across both rows equals your Scope 2 in 7.7, on each basis you reported.
- If no other entities are in the response, enter 0 for "All other entities" and say so in "Please explain".
What to write in "Please explain"
A short description of what each row includes and how you decided what is in the consolidated group. A reader should be able to rebuild the split from it.
Which columns you see
The location-based column appears only if you reported a location-based figure in 7.3. The market-based column appears only if you reported a market-based one.
Example with made-up numbers (tonnes CO2e)
- Group: Scope 1 1,200, Scope 2 location-based 3,000.
- Other entities (a joint venture plant counted in the response): Scope 1 150, Scope 2 location-based 400.
- Totals: Scope 1 = 1,200 + 150 = 1,350. Scope 2 = 3,000 + 400 = 3,400. These must equal 7.6 and 7.7.
Example only.
What Senseible does here
Senseible keeps emissions per site, so each site can be tagged to a group or to another entity and the two rows add up to the total by construction.
Sources: CDP, Full Corporate Questionnaire, Module 7 reporting guidance (April 2025), question 7.22
Last reviewed 2026-11-03. CDP updates its questionnaire and guidance every year; check the current version before answering.