Your consolidation approach decides the test. This article applies that test to the entities in your group.

Set your approach first. See Choose your consolidation approach.

List every entity in your consolidated accounts. That list is your starting point, and your auditor already has it.

Work through it and mark each entity in or out.

In. Under every consolidation approach, you count 100% of their emissions.

A registered entity with no operations, no sites and no staff has no emissions to report. Leave it out of your structure and note why.

Do not build an entity record for every company in your group if most of them do nothing. Build the ones that operate.

The treatment depends on your approach.

A minority stake in a venture you operate is the case that most often differs between approaches. Under operational control it is in at 100%. Under financial control it is out.

An overseas subsidiary is in if it meets your control test, regardless of where it sits.

Two practical consequences. Its general ledger needs a country column so the right factors apply. And its spend may be in another currency.

See Upload your general ledger.

Count emissions from the date you gained control, and up to the date you lost it.

Record the date on the entity so Avarni applies it. See Set up your entities and facilities.

An entity that is genuinely immaterial can be excluded with evidence. Revenue share is the usual measure. An entity at under 1% of group revenue with no unusual emissions profile is generally accepted.

Record the figure you used. "Excluded, 0.4% of group revenue, no fleet and no owned sites" is defensible. "Excluded, immaterial" is not.

See Decide what is material and leave things out.

The entity that reports is a legal entity. NGER registrations often sit with a holding company rather than the trading company.

Check your annual report and your NGER registration before you name it.