# CDP asks if we recalculated our base year after a change. What are the answer options?

Canonical: https://senseible.earth/answers/cdp-7-1-3-base-year-recalculation-options

Five: yes; no because you have not evaluated whether the change should trigger it; no because the impact is below your significance threshold; no because acquired or divested operations did not exist in the base year; no because you lack the data yet and plan to recalculate next year.

## When the question appears

Only if you answered yes to a change in 7.1.1, or yes or "no, but we found significant errors" in 7.1.2.

## The table you fill

1. Base year recalculation: one of the five options.
2. Scopes recalculated: Scope 1, Scope 2 location-based, Scope 2 market-based, Scope 3.
3. Your recalculation policy, including the significance threshold.
4. Past years recalculated: yes or no.

## When the GHG Protocol says to recalculate

- Structural change through acquisition or divestment.
- A change in the method or boundary.
- Significant errors found in earlier figures.
- Changes to excluded sources.

## Rules CDP stresses

- A company may skip recalculation if the impact is not significant, but must set the threshold in a policy and disclose it.
- Apply the policy both ways: recalculate for increases and decreases.
- Recalculating past years between the base year and now is optional under the GHG Protocol.
- If you say yes to past years, 1.4 must also show how many years you restate.

## Example with a made-up policy

- Policy: recalculate the base year when a change moves base year emissions by 5% or more.
- Base year: 2,000 t. A small unit bought this year would have added 60 t.
- 60 / 2,000 x 100 = 3%, below 5%.
- Answer: no, because the impact does not meet our significance threshold. State the 5% in the policy box.

Your threshold is your own choice; CDP asks you to state it.

## What Senseible does here

Senseible stores dated records per site, so a change in boundary or method can be re-run on the original bills for the base year.

- [Fixing a CDP response after submitting](https://senseible.earth/answers/cdp-fix-response-after-submitting)
- [When targets must be recalculated (SBTi)](https://senseible.earth/answers/sbti-target-recalculation-triggers-5-percent)
- [Scope 3 supplier evidence](https://senseible.earth/scope-3-supplier-evidence)

Sources: [CDP, Full Corporate Questionnaire, Module 7 reporting guidance (April 2025), question 7.1.3](https://cdn.cdp.net/cdp-production/cms/guidance_docs/pdfs/000/005/688/original/Full_Corporate_Questionnaire_Module_7.pdf)

Last reviewed 2026-11-03. CDP updates its questionnaire and guidance every year; check the current version before answering.