How do we report emissions for a division we sold during the year?

Report its emissions for the months you owned or controlled it, then stop. If the sale is large enough to cross your base-year recalculation threshold, recalculate the base year as if the division had never been in it, so year-on-year change stays fair.

This year

Include the division's fuel and power up to the transfer date. Keep the sale agreement as evidence of the date.

Base year

• Remove the division's base-year emissions if the change is significant.
• Disclose the threshold you used and the restated figure.

What Senseible does here

Senseible keeps each figure tied to its invoice, factor and method version, so a verifier can trace any number back to the document it came from.

• Factory acquired mid-year
• Choosing a base year

Sources: GHG Protocol Corporate Standard

Last reviewed 2026-10-22.