Where targets have been set, confirm that the reported baseline is reasonable considering the following: (i) the base year forclimate targets shall be no more than two full reporting yearsprior to the year when the targets have been set (unless exceptional economic circumstances), and (ii) for other impact areas,the baseline is expected to be close (one or two full reporting years) to the year when the targets have been set unlessexplained. Test that the current year (that is, progress year)performance measurement data is accurate (where possible).