Reporting boundary
ISO 14064-1:2018, clause 5.2
The reporting boundary sets out which emissions and removals are included. ISO 14064-1:2018 sorts them into six categories (see emission categories).
Steps
- Direct emissions (Category 1). Quantify these in full. List every source: combustion, process, fugitive and land use.
- Indirect emissions from imported energy (Category 2). Quantify these in full.
- Other indirect emissions (Categories 3–6). Identify every source, then run the significance assessment. Quantify the significant ones.
- Exclusions. Record every source that is excluded, with the reason. This goes in the GHG report.
Gases
Include all seven Kyoto gases where relevant: CO₂, CH₄, N₂O, HFCs, PFCs, SF₆ and NF₃. Report each gas separately as well as in total CO₂e.
Biogenic CO₂
Report biogenic CO₂ emissions and removals separately from the category totals.
Source register
| ID | Category | Source | Gases | Significant? | Method | Data owner |
|---|---|---|---|---|---|---|
| C1-01 | 1 | Natural gas boilers, Head office | CO₂, CH₄, N₂O | Yes (direct) | Metered kWh × factor | Facilities |
| C1-02 | 1 | Company vehicles | CO₂, CH₄, N₂O | Yes (direct) | Fuel litres × factor | Fleet |
| C1-03 | 1 | Refrigerant top-ups | HFCs | Yes (direct) | Mass balance | Facilities |
| C2-01 | 2 | Purchased electricity | CO₂e | Yes | Metered kWh × factor (location & market) | Facilities |
| … |