Chapter 03 · Reporting & strategyReporting, Disclosure & Frameworks
Consistency (GHG Protocol principle)
Definition
Consistency is one of the five core principles of the GHG Protocol Corporate Standard (alongside relevance, completeness, transparency and accuracy). It requires organisations to apply consistent accounting methods, boundaries and data over time, so that emissions trends can be tracked and compared; any changes to methods or boundaries must be documented and justified.
References
the five principles and the consistency requirement
Overview
What it means
A greenhouse gas inventory is only useful across years if like is compared with like; consistency disciplines methodological choices.
How it is used
Preparers of corporate inventories apply the principle when setting base years, recalculating baselines after structural changes, and selecting emission factors, and auditors test it during verification.
Why it matters
Without consistency, reported reductions can reflect accounting changes rather than real decarbonisation, undermining target tracking and disclosure credibility.