Organisational boundary

ISO 14064-1:2018, clause 5.1

Consolidation approach

Choose one approach and apply it to every entity:

Approach	Rule	Choose when
Operational control	100% of emissions from operations we control operationally	Most common. Aligns with where we can act.
Financial control	100% of emissions from operations we control financially	Aligns with financial reporting.
Equity share	Emissions in proportion to our ownership share	Required by some joint-venture arrangements.

Selected approach: TBC Rationale: TBC (log it in the decision log)

Entity and facility register

Maintain the register in inventory/<year>/boundary-register.csv (template: templates/boundary-register.csv). For each entity record:

• legal name, country and ownership %
• whether we hold operational and financial control
• whether it is included, and the inclusion %
• the reason for any exclusion

Changes during the year

Record acquisitions, disposals, mergers and outsourcing with their effective date. Check each against the base-year recalculation policy.