A base year in carbon accounting is the year that is used as a reference point for measuring and tracking carbon emissions. It is the starting point for calculating emissions reductions and carbon footprint.
For example, if a company decides to use 2019 as their base year, they would track and measure their carbon emissions from 2019 onwards and compare them to their emissions in 2019 to see if they have been successful in reducing their carbon footprint. This information can be useful for companies that are using a carbon management platform, as it allows them to set targets for reducing emissions and track their progress over time.