When Næstved Municipality began revising its climate plan, the municipality was faced with a well-known – but complex – problem. The accounting method for municipal CO₂ emissions had been changed. As a result, the municipality had several datasets for the same year, calculated using different methodologies. The figures did not merely show different total emissions – the distribution across sectors had also changed significantly. The question, therefore, was why the figures had changed, how they should be understood, and what this meant for the municipality’s climate targets and the ongoing political process.

Jordnær Rådgivning was asked to prepare a professional background memorandum that could serve as a common reference point for both the administration and elected officials – and make it possible to discuss methodological changes without creating unnecessary confusion. The focus was on interpretation and communication, as well as on proposing adjustments to the upcoming climate action plan.

The solution was a clear and pedagogically structured memorandum that:

• explains why multiple datasets exist for the same year

• compares old and new reduction pathways towards the municipality’s climate targets

• shows how the sector distribution changes under the new methodology

• distinguishes methodological differences from actual changes in emissions

• proposes adjustments to the municipality’s forthcoming climate action plan