How do I calculate the emissions intensity per unit of revenue for CDP (formerly the Carbon Disclosure Project) question 7.45?

Divide combined Scope 1 and 2 tonnes of carbon dioxide equivalent by total revenue in single units of the currency you chose in question 1.2, for the same boundary. CDP says the result will often be below 0.01, so a very small number is expected.

What CDP asks

Gross global Scope 1 and 2 emissions in tonnes of carbon dioxide equivalent (CO2e) per unit of currency of total revenue, plus any other intensity metric that suits your business. CDP asks you to give the per-revenue intensity first, then any other metric. A privately held company may report whichever intensity is relevant, but CDP says per unit of revenue is the preferred disclosure.

Rules for the numbers

• Numerator: Scope 1 and 2 combined, the sum of your answers to 7.6 and 7.7. If 7.3 reports a market-based Scope 2 figure, 7.45 also asks which Scope 2 figure you used, location-based or market-based, so use that one in the sum.
• Denominator: revenue in the currency selected in 1.2, in single units. CDP's example is 5 million US dollars entered as 5000000. Do not use thousands or millions.
• Same boundary: the revenue must cover the same organisational boundary as the emissions, with the same exclusions listed in 7.4.1. CDP's own example is full time employees for an emissions-per-employee figure.
• Other units: if you use megawatt hours instead, convert kilowatt hours first.

Percentage change and reasons

• If last year's figure was recalculated since, use the recalculated figure for the percentage change and note it in the last column.
• Enter 0 if nothing changed. The percentage field takes 0 to 999 only, so enter the size of a fall without a minus sign and show the direction in the direction column.
• A falling ratio is an improvement and a rising one a decline.
• Reasons are select all that apply and include change in output, change in revenue (for example a price rise, irrespective of output), change in renewable energy consumption and change in methodology. CDP says a switch between location-based and market-based Scope 2 is Change in methodology, not renewable energy.

Example: revenue Rs 25 crore

• Scope 1 and 2: 111.09 + 378.0 = 489.09 tonnes, from the CO2-only factors on the 7.6 and 7.7 page. Add methane and nitrous oxide if your factors leave them out, since CDP asks for CO2e.
• Revenue rupees (Rs) 25 crore = 25 x 10,000,000 = 250,000,000 rupees.
• Intensity: 489.09 / 250,000,000 = 0.0000019564 tonnes per rupee (about 1.96 x 10 to the power of minus 6).
• Last year, recalculated: 440 tonnes on Rs 21 crore = 440 / 210,000,000 = 0.0000020952. Change on unrounded figures: (0.0000019564 minus 0.0000020952) / 0.0000020952 x 100 = about -6.6%. Enter 6.6 with Direction: Decreased. Part of the fall may be Change in revenue if prices rose.

Tonnes and revenue are example numbers. One crore is 10,000,000 rupees.

What Senseible does here

Senseible reads fuel invoices and electricity bills into monthly records, so the litres, kilowatt hours and months are in one place to copy from. It does not enter your answers in the CDP portal, and refrigerant top-ups need your own service records.

• Buyer asks emissions per dollar of revenue
• Which carbon intensity metric to use
• CDP 7.6 and 7.7: gross Scope 1 and 2 rules
• Emissions fell but intensity rose

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

Last reviewed 2026-11-06. Wording is from CDP guidance for its 2025 corporate questionnaire. Check the version your customer sent, and that rupees is the currency chosen in question 1.2.