CDP asks if any emission sources are left out of our disclosure. What counts as an exclusion?
Any source inside your reporting boundary whose emissions you do not report, for example a few small facilities or a country where data is unreliable. Answer yes, then 7.4.1 asks for the source, the scope, why it is out and the estimated share of your emissions.
What counts
Sources that would normally sit inside the consolidation boundary you chose in 6.1, but whose greenhouse gases are not in this disclosure. Common reasons: incomplete information for the period, mergers, acquisitions or divestments, outsourcing or insourcing, and unreliable information.
What 7.4.1 asks for each exclusion
- The source, in words.
- The scope or Scope 3 category.
- Relevance of its emissions in Scope 1, location-based and market-based Scope 2, and Scope 3.
- Estimated percentage of total Scope 1 and 2 emissions it represents, to one decimal.
- Estimated percentage of Scope 3.
- Why it is excluded, and how you estimated the percentage.
The standard behind it
The GHG Protocol says specific exclusions must be clearly identified and justified, with enough information for a third party to derive the same result.
When to answer no
Only if your Scope 1, 2 and 3 answers cover everything inside the boundary from 6.1.
Example with made-up numbers
- A small sales office is left out. Last year's bill: 18,000 kWh.
- 18,000 x 0.675 kg per kWh = 12,150 kg, or 12.15 t CO2.
- Total Scope 1 and 2: 2,000 t. Share: 12.15 / 2,000 x 100 = 0.6%.
- Enter 0.6 as the estimated percentage, and write "estimated from last year's electricity bill" as the method.
Example only.
What Senseible does here
Senseible shows which sites and bills are in a total, so a missing site is visible before you answer.
Sources: CDP, Full Corporate Questionnaire, Module 7 reporting guidance (April 2025), question 7.4 and 7.4.1
Last reviewed 2026-11-03. CDP updates its questionnaire and guidance every year; check the current version before answering.