Organizational Boundaries
Defining which entities and operations are included in your emissions inventory
Your Progress
Section 2 of 5What are Organizational Boundaries?
Organizational boundaries define which entities and operations are included in your GHG emissions inventory. This is a critical first step because it determines the scope and completeness of your emissions accounting.
The GHG Protocol provides three main approaches for setting organizational boundaries: operational control, financial control, and equity share. The choice depends on your organization's structure, reporting objectives, and stakeholder expectations.
Boundary Setting Principles
Choose boundaries that are relevant to your organization, consistent over time, and transparent to stakeholders. Document your boundary choices and rationale clearly.
Interactive Boundary Decision Tree
Answer a few questions about your organization to discover the most appropriate boundary approach. This interactive tool guides you through the decision-making process.
What type of organization are you assessing?
Why Boundary Choices Matter
Your organizational boundary determines which emissions are included in your inventory. Choose the approach that best reflects your organization's structure, control, and reporting objectives. Document your rationale clearly for stakeholders.