In the case of emissions intensity reduction targets, companies must specify the metric used by the reporting entity to measure their GHG emissions intensity. Whilst there are standard intensity metrics that are used by most companies, some of which are sector-specific and some of which are cross-cutting, the significant variation among business activities means that some companies choose to report bespoke metrics that specifically reflect their operations. Currently these non-standard metrics are reported as open-text entries in the original data source from which the NZDPU directly ingests company data (CDP).
Although the NZDPU does take some steps to standardize data presentation where feasible, the NZDPU does not edit the data it receives and cannot assume what the ‘correct’ units might be. Therefore, the intensity units are generally published as reported even if they do not conform to the definition of an intensity metric. Common types of errors include:
- No weight measurement attributed to the gas in the numerator – only ‘CO2’ or ‘CO2e’ is written with no indication of whether this numerator is in grams, kilograms, tonnes etc.
- The denominator is not a concrete, measurable activity – a common example is just a currency being given as a denominator with no noun attached to indicate the activity that the currency represents, e.g., revenue, profit, sales etc.
- A non-specific denominator can also mean that it is not possible to determine whether the target is a physical or economic intensity target. In this case, the ‘Target intensity type’ field will be rendered as null on the NZDPU.
- The target reported is an absolute target with no denominator disclosed to normalize the emissions, or the denominator is entered as ‘per year’.
- Multiple units are reported, often multiple denominators. Whilst these units might be valid intensity metrics, as only one set of target data is reported alongside them, it cannot be determined which of the intensity metrics the reported values represent.