# CDP asks if any emission sources are left out of our disclosure. What counts as an exclusion?

Canonical: https://senseible.earth/answers/cdp-7-4-excluded-sources-what-counts-as-exclusion

Any source inside your reporting boundary whose emissions you do not report, for example a few small facilities or a country where data is unreliable. Answer yes, then 7.4.1 asks for the source, the scope, why it is out and the estimated share of your emissions.

## What counts

Sources that would normally sit inside the consolidation boundary you chose in 6.1, but whose greenhouse gases are not in this disclosure. Common reasons: incomplete information for the period, mergers, acquisitions or divestments, outsourcing or insourcing, and unreliable information.

## What 7.4.1 asks for each exclusion

1. The source, in words.
2. The scope or Scope 3 category.
3. Relevance of its emissions in Scope 1, location-based and market-based Scope 2, and Scope 3.
4. Estimated percentage of total Scope 1 and 2 emissions it represents, to one decimal.
5. Estimated percentage of Scope 3.
6. Why it is excluded, and how you estimated the percentage.

## The standard behind it

The GHG Protocol says specific exclusions must be clearly identified and justified, with enough information for a third party to derive the same result.

## When to answer no

Only if your Scope 1, 2 and 3 answers cover everything inside the boundary from 6.1.

## Example with made-up numbers

- A small sales office is left out. Last year's bill: 18,000 kWh.
- 18,000 x 0.675 kg per kWh = 12,150 kg, or 12.15 t CO2.
- Total Scope 1 and 2: 2,000 t. Share: 12.15 / 2,000 x 100 = 0.6%.
- Enter 0.6 as the estimated percentage, and write "estimated from last year's electricity bill" as the method.

Example only.

## What Senseible does here

Senseible shows which sites and bills are in a total, so a missing site is visible before you answer.

- [Fixing a CDP response after submitting](https://senseible.earth/answers/cdp-fix-response-after-submitting)
- [Carbon number for MSMEs](https://senseible.earth/msme-carbon-number)
- [Scope 3 supplier evidence](https://senseible.earth/scope-3-supplier-evidence)

Sources: [CDP, Full Corporate Questionnaire, Module 7 reporting guidance (April 2025), question 7.4 and 7.4.1](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.