A greenhouse gas baseline is the reference point (or trend) against which changes in emissions from business as usual or as a result of implementation of a mitigation activity will be measured.

Creating a GHG Baseline is essential for sustainable farming transitions, enabling you to:

• Align with market demands: Meet changing market access requirements for sustainable products by quantifying and managing your farm’s emissions.
• Strategise emissions management: Use baseline data to pinpoint emission sources and develop reduction strategies aligned to your business.
• Benchmark and communicate: Compare your emissions with peers and communicate your sustainability efforts transparently to stakeholders.

GHG baselines provide a way of estimating change in emissions from two different practices or points in time. A baseline is defined by the absence of a recognised intervention – it is what would have happened anyway. Baselines can be measured in two ways:

Historical baselines are used where we can assume that the past is a good indicator of continuing performance under business-as-usual practice. For example, under continuing practice, and under relatively stable climate variability, soil carbon sequestration rates can be estimated using past performance as a guide (see example below). Similarly for reforestation/afforestation activities a historical baseline of zero is assumed.

Forward baselines are used where operations, management, or changing climate conditions are expected to alter the pattern of GHG emissions. For example, where animal age, diet, and herd density are dynamic and lead to changes in emissions through time depending on management. Those activities indicated in this report under agronomic and livestock footprint will all use a forward baseline using projected herd sizes and compositions and cropping areas to assess impact of the activities of avoided emissions. These are usually calculated with calculator tools such as the Beef Cattle Herd Management Calculator.

Example of estimating soil carbon change using a fixed or historical baseline (5 years)¹.