Tell me about setting boundaries under the GHG Protocol
Setting Operational and Organizational Boundaries for Carbon Accounting
In carbon accounting, companies must establish operational and organizational boundaries to accurately track and report emissions.
- Organizational Boundary: Defines which operations and facilities are included in a company’s carbon footprint. Companies choose between a control approach (including operations over which they have financial or operational control) or an equity share approach (accounting for emissions based on ownership stake in each entity).
- Operational Boundary: Determines which emissions are classified under Scope 1, Scope 2, or Scope 3 based on the company’s activities and value chain. This boundary specifies where emissions occur directly or indirectly due to the company’s operations.
Together, these boundaries help standardize reporting, ensuring transparency and consistency in emissions data, enabling meaningful tracking and progress toward climate targets.
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Last updated on August 4, 2021