Set the Inventory Boundary Before the Spreadsheet
Choose and document a defensible organizational boundary before collecting emissions data.
The boundary is the first control in carbon accounting. A spreadsheet can make a carbon inventory look precise before it is legitimate. The first question is not how many litres, kWh, miles, or tonnes. The first question is: whose activities are these? The GHG Protocol Corporate Standard gives companies consolidation approaches so the inventory represents a defined organization rather than a convenient asset list. Choose the accounting perimeter Equity share follows ownership interest. Financial control follows the ability to direct financial and operating policies for economic benefit. Operational control follows the authority to introduce and implement operating policies. Each approach…
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