The relationship between carbon emissions and energy use is fixed, but is different for different fuels. Therefore the choice of an energy or carbon target only matters if it is possible that you may change your fuel mix over the life of the CCLA (i.e. 12 years).

If you currently use oil to heat ovens and other equipment and you have an opportunity to convert to gas firing then you will obtain significant carbon savings for a fixed level of energy usage. Hence if you have this opportunity you are advised to select a carbon target.

In the more common situation of bakeries that already use gas ovens or that use electric ovens, you are better to select an energy target.