Which organizational and operational boundaries should we choose when configurin

Select boundaries that mirror financial consolidation and operational control to ensure consistency and auditability. The GHG Protocol recommends either the equity share or control approach (financial or operational) for organizational boundaries; pick one and apply it consistently across the group, joint ventures, and subsidiaries. For operational boundaries, delineate which emission sources are in scope (direct fuel combustion, process, fugitive; purchased electricity, steam; upstream and downstream activities) and document inclusions/exclusions with rationale. Create a boundary register mapping legal entities to control type, facilities, and emission sources; align with your consolidation policy to avoid double counting. For shared assets and leased facilities, apply the same chosen boundary logic (e.g., operational control) and classify emissions accordingly. Tie boundary definitions to reporting units (site, business unit, region) and maintain versioned change logs when acquisitions, divestitures, or outsourcing occur. This supports baseline recalculations and external assurance. Cross-reference product-level and project accounting to prevent leakage or overlap. Finally, formally approve the boundary policy via governance and include it in your emissions tracker’s configuration and onboarding templates. Key Takeaway: Choose one boundary approach, apply it consistently, and maintain a controlled, versioned boundary register to avoid double counting and support assurance.