Log each correction against the live report version. A proposed row leaves every publication field blank. Published is allowed only after the organisation actually issues the corrected report or an addendum, with publication evidence. Completing a proposed row does not restate the inventory.

Download the blank log. Inventory restatement stays in the baseline record. Draft evidence gaps stay on the evidence register. Do not write a corrected ratio from a blank or zero denominator. Framework choice stays on the hub.

Proposed is not published

Keep one current record per change_id. record_kind is current or historical_snapshot. Use historical_snapshot to retain a record from an earlier report version or change state (with its own dates and change_id as appropriate)—for example a published addendum that is no longer the only live change. Do not duplicate a current change across two current rows.

change_status is proposed, published, rejected or withdrawn.

proposed means a change has been written in this log and the live report still shows the old figure. published is allowed only after the organisation actually issues the corrected report or an addendum, with published_version, published_date and publication_evidence_location filled afterwards.

Source evidence for why a correction is needed is different from proof that the corrected report or addendum was issued. All publication fields stay blank on proposed, rejected and withdrawn rows. Do not fill those dates in advance.

rejected means the proposal was not issued. withdrawn means the proposer cancelled it.

Completing a proposed row is not a restated inventory and not a Companies House filing. Issuing a revised report does not itself validate the inventory. Inventory restatement stays in the baseline record.

The revision log

Save a copy of the blank file and type into the copy. The files are plain CSV with no formulas.

Columns: record_kind, report_title, live_version, version_being_corrected, change_id, field_changed, previous_value, proposed_value, published_value, change_status, proposed_date, source_evidence_location, published_version, published_date, publication_evidence_location, reason, owner_role and note.

live_version on a current row is the version currently in public use. On a historical_snapshot row it is the version that was live when that snapshot was taken. version_being_corrected is the version that contains the error.

A KPI ratio change must not invent a new ratio from a blank or zero denominator; do not write a corrected ratio from a blank or zero denominator. Draft evidence gaps stay on the evidence register. Framework choice stays on the hub.

Worked example: Northgate proposes an electricity restatement

Northgate Services is fictional. One report history. Historical snapshot C2 records the earlier waste addendum: 90 kg to 111 kg, issued as version 1.1 on 20 February 2026. Publication evidence names addendum A-2026-02-20. That is not the source evidence for why the correction was needed.

Current row C1 is proposed after that addendum. Live version is 1.1. It proposes correcting office electricity from 11,000 kWh to 12,000 kWh because December bill B-2025-12 of 1,000 kWh was omitted. change_status is proposed. All publication fields are blank.

Change Status Publication fields
C1 electricity kWh 11,000 to 12,000 proposed (current) Blank
C2 waste kg 90 to 111, earlier published addendum published Version 1.1, 20 February 2026, addendum A-2026-02-20

If the inventory also needs restating, that work stays on the baseline record. Issuing the addendum does not itself validate the inventory.

Limits

This log does not replace the carbon baseline file, the evidence register, a report-writing template, or assurance. A published correction does not prove the inventory is valid.