Definition Emissions measured relative to an output, so organisations of different sizes can be compared.
Example 5,000 tonnes of CO₂e ÷ €10m of revenue gives 500 tonnes per €1m.
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Why it matters It allows fair comparison of emissions between organisations of different sizes.
Where it is used Investor ESG ratings and sustainability dashboards.
How to calculate it Total emissions in tonnes of CO₂e ÷ revenue in € millions
Worked example 5,000 tonnes of CO₂e ÷ €10m of revenue gives 500 tonnes per €1m.