Greenhouse-gas accounting · Core
Organisational boundary
Also called: reporting boundary
ELI5
The entities and operations included in a greenhouse-gas inventory.
Used in conversation
“Compare organisational boundary with the same cohort and period before drawing a conclusion.”
Pitch context
You will see “Organisational boundary” 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.
Connected terms
- Reporting boundaryThe search label “reporting boundary” can route to both entries.
Sources & evidence · 3
Direct term-level sources and supporting source families.
- GHG Protocol — Standards and GuidanceDirect source · institutional · checked 2026-08-16
- IFRS Foundation / International Sustainability Standards Board — IFRS S1 and IFRS S2 Sustainability Disclosure StandardsDirect source · primary · checked 2026-08-16
- International Organization for Standardization — ISO Net Zero Guidelines and related workSupporting source family · institutional · checked 2026-08-16