Climate targets, transition & carbon claims · Core
Target boundary
Also called: target scope
ELI5
The operations, gases and emissions scopes included in a climate target.
Used in conversation
“Compare target boundary with the same cohort and period before drawing a conclusion.”
Pitch context
You will see “Target boundary” in sustainability reports, impact decks, climate plans and assurance materials when the discussion reaches climate targets, transition & carbon claims.
Why it matters: In climate targets, transition & carbon claims, 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.
- International Organization for Standardization — ISO Net Zero Guidelines and related workDirect source · institutional · checked 2026-08-16
- 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