Setting your boundary
Which entities, sites and sources go in your report, and how to set them up.
By Misha1 author19 articles
- Entities and facilities replace sub-organisations
- How Avarni matches your data to a facility
- Set up your entities and facilities
- What a reporting boundary is, and why you set it first
- How the NGER, AASB S2 and GHG Protocol boundaries differ
- What changes when you report under AASB S2
- Equity share, financial control and operational control compared
- Which entities to include in your boundary
- Joint ventures, associates, investments and franchises
- Test whether a site or asset is in your Scope 1 and 2
- Leased premises, vehicles and equipment
- Assets you lease out to others
- Scope 1, 2 and 3: what goes where
- Scope 1 and 2 edge cases: vehicles, contractors and electricity losses
- Test which Scope 3 categories are relevant
- Exclude something and defend the exclusion
- Buying, selling or closing part of the business
- Set a base year and recalculate it
- What goes in your boundary document