Greenhouse-gas accounting · Working

Operational-control approach

Also called: operational control boundary

ELI5

Consolidating emissions from operations the organisation controls operationally.

Used in conversation

“How are we defining operational-control approach in this deck?”

Pitch context

You will see “Operational-control approach” in sustainability reports, impact decks, climate plans and assurance materials when the discussion reaches greenhouse-gas accounting.

Why it matters: In greenhouse-gas accounting, the reporting boundary, method, period and evidence can materially change the claim.

Caution

State the reporting boundary, method, period and evidence; standards, regulation and assurance requirements vary.

Sources & evidence · 3

Direct term-level sources and supporting source families.