How do I count a site we started or bought partway through the year?
Count its emissions from the day it came under your control, using its own bills from that date. If you bought a running site, decide with your base-year policy whether to add its past emissions to the base year. Note the start date and keep the deed, lease or commissioning record.
Evidence
- Purchase or lease date, or commissioning date.
- Electricity connection or transfer letter.
- First fuel and power bills in your name.
Base year
A newly built site does not change the base year. A bought site with past emissions may, if it crosses your significance threshold.
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.
Sources: GHG Protocol Corporate Standard, ISO 14064-3, verification of greenhouse gas statements (iso.org)
Last reviewed 2026-10-22.