Overview:

The EMT Reporting Period rules are designed to give companies flexibility while ensuring accurate inventory reporting. Companies can choose their own reporting dates from a set of options, which helps them align reporting with their business cycles and clearly define the scope of their inventory. 

How Reporting Works: 

Every reporting period had two key dates: 

• Start date: the first day of your reporting period
• End date: the last day of your reporting period 

Your reporting period covers a full 12-month period based on the option you select. Choosing the right reporting period is important because it determines which suppliers must be included in your inventory which influences your Scope 3 emissions, it affects your submission deadline, and it helps align your environmental data with your business operations.

The 50% Overlap Rule:

For a Supplier to be included in a Customer's inventory, the Suppliers reporting period must overlap with the Customer's reporting period by at least 50% (or 6 months). This ensures that the data being reported is relevant to the inventory and represents the actual business relationship during that timeframe.

Available Reporting Period Options: 

Below are the four reporting periods available through the EMT. Each options has specific requirements for when suppliers must report to be included in your inventory.