What is assessed to determine the operational boundary of GHG emissions for an organization?

To determine the operational boundary of greenhouse gas (GHG) emissions for an organization, it is essential to assess both direct and indirect emissions sources. This assessment involves identifying and categorizing the emissions that result from the organization’s activities and operations, which includes emissions from owned or controlled operations (direct emissions) and emissions related to the energy purchased and consumed, transportation, waste, and other activities (indirect emissions).

Direct emissions typically come from sources that are owned or directly controlled by the organization, such as company-owned vehicles and facilities. On the other hand, indirect emissions are those produced from the consumption of purchased energy or from upstream and downstream processes in the organization's value chain, such as supplier emissions or emissions from product use.

By comprehensively understanding these sources, an organization can define its operational boundary effectively, ensuring they account for the full spectrum of GHG emissions associated with their activities. This is crucial for establishing strategies for emissions reduction, regulatory compliance, and sustainability reporting.