How should we explain a big change in BRSR emissions from last year?
Split the change into its causes: more or less production, a different fuel or power mix, a new emission factor, a change in boundary, or a corrected error. Give the size of each in tonnes and restate last year if the method changed, so readers compare like with like.
Five usual causes
- Activity: output went up or down.
- Mix: a fuel switch, solar added, or more grid power.
- Factor: a new CEA database version or a new fuel factor.
- Boundary: a plant added, closed or sold.
- Correction: last year's figure had an error.
How to write it
- One line per cause with the tonnes it explains.
- Show intensity alongside the total, since output changes move totals.
- If a factor or boundary changed, restate last year's figure on the new basis and say so.
What not to do
Do not credit reductions to projects when the drop came from lower output or a new factor. A reviewer will check.
What Senseible does here
Senseible reads kWh, litres and kg from electricity bills and fuel invoices into a dated record per site, with the factor and source on every line, and prepares BRSR drafts from that data. Reports are self-declared drafts.
Sources: GHG Protocol Corporate Standard, CEA CO2 Baseline Database
Last reviewed 2026-10-23.