Calculation change and correction register
Preserve the old calculation, record the proposed change and identify which outputs depend on it before releasing a revised result. This register connects the before-and-after values with evidence, review, dependent-output checks and the exact release version.
The editable workbook has a blank 60-row Change register, a separate Fictional example and a field dictionary. It calculates row-level differences only when the user records a compatible basis and matching units. It does not add unrelated changes into a mixed-unit total.
Make each correction reconstructable
Give the change a unique ID, a calculation or series ID and a sequence number. Record the metric, entity or boundary and affected period.
Keep the old file/version and precise cell or record locator. Record the new version and locator separately, rather than overwriting the only copy of the old state.
Choose a reason category: Source correction, Formula correction, Method change, Boundary change, Presentation or Mixed. Explain what changed and link the source evidence.
Select Same basis only after checking comparability. Enter numeric old and new values with exactly matching unit labels.
Use Basis changed when a numeric comparison would be misleading. Use Narrative only for before-and-after statements, with Narrative as the unit marker.
Record the human review and the decision on historical periods, materiality, disclosure or notifications. The workbook does not make those decisions.
A fictional revision can have no net movement
Two example entries concern one fictional calculation line in a stated sequence. The first changes 120 tonnes CO2e to 125, giving a difference of +5. The second changes 125 back to 120, giving −5. The final number returns to its initial value, but two different changes remain in the record.
Both numbers and the underlying calculation assumptions are invented teaching content. The register does not infer an emissions reduction. A source correction or method revision can change a reported result without any improvement in physical operations.
The first row is recorded as released after review and dependent-output checks. The second is Approved but still has Pending dependency work, so its release position remains Approved; update dependents. Approval alone is not presented as a completed release.
Know what the numeric columns mean
Numeric change is new value minus old value. The relative change is that change divided by the old value only when the old value is positive. Column AG displays a fraction: 0.05 means 5%. General formatting keeps very small and large ratios visible, sometimes in scientific notation. For a zero or negative baseline, or a relative magnitude above this tool’s 1e300 arithmetic limit, the relative-change column displays n.a. while retaining the numeric difference. An entered zero stays a value; a blank required value prevents arithmetic.
The unit labels must match exactly, including case and spaces. MJ and mJ are not silently treated as equivalent. There is no automatic conversion. Basis changed and Narrative only rows deliberately have no numerical delta. Numeric inputs are bounded to ±1e12 each; document any rescaling and its unit before entry.
Complete the dependency and release trail
Check affected totals, intensity denominators, charts, comparison tables, narratives and exported copies. Record Checked only with supporting update evidence. Not required also needs an explanation. An approved spreadsheet cell can still be inconsistent with an earlier PDF or customer response.
Released requires an Approved review, Checked or Not required dependency status, an exact release reference and an actual release date on or after review. A future release date is rejected against the fixed as-of date. No release needed requires a documented reason and an Approved or Rejected review decision.
For GHG inventories, chapter 5 of the Corporate Standard discusses recalculation policy and changes affecting historical comparability. The register supports recording the reporting owner’s decision; it supplies no universal materiality threshold and does not authorise amending a filing or notifying a recipient.
Download and maintain the register
Numeric, date and sequence inputs accept literal numbers and formulas returning numbers. Logical TRUE/FALSE results, text numbers and error results are invalid. Keep the General base input formats and paste values only. For dates, use =DATE(year,month,day) or paste numeric date serials; conditional formatting supplies the date display. Typing localized dates or pasting source formats can replace General and undermine logical-value checks in the tested Calc build. Restore original input formats before using the results. Formula-generated empty text is permitted only where the field may be blank; it does not mean zero or not applicable.
The XLSX supports 60 rows, 15–74. Sequence numbers are grouping and reference fields: the workbook flags duplicate series/sequence pairs but does not test every sequence gap, previous-result match or downstream dependency. Review those relationships explicitly.
Amber cells are inputs and pale green cells contain formulas. Dropdown labels are exact. Extend tables, formulas, validation and summary bounds together before increasing capacity. There are no macros or external connections. Artifact calculation tests and cache-cleared, disposable headless LibreOffice recalculation tests were performed. Native PDF rendering is a file-display check, not desktop interaction. Desktop/UI and Microsoft Excel testing remain unperformed. Independent acceptance and live publisher checks are separate gates.
Explain the change to the next reviewer
The calculation-change guide explains how to classify corrections and retain a revision bridge. Nitium Advisory supports organising reporting inputs, evidence and unresolved gaps within an agreed scope.
Version 1.0.1. Prepared 6 October 2026. This optional aid is not a determination of reporting applicability, materiality or assurance. AI-assisted preparation; no independent professional sign-off is claimed.
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