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

Sources & evidence · 3

Direct term-level sources and supporting source families.