When reporting corporate - level greenhouse gas inventories, the accounting of terrestrial carbon stock changes associated with harvesting and combustion of biomass may fall
within the organizational boundaries of different companies, i.e., the wood being burned is not cut on land owned by the company.
Not exact matches
If a company is using the operational control approach to establish its
organizational boundary, then leased assets would fall
within a company's
organizational boundary if an operating lease exists.
Leased assets that fall
within a company's
organizational boundary should be classified as Scope 1 or 2 (depending on whether they are direct emissions or indirect emissions from electricity), while those that do not fall
within a company's
organizational boundary should be classified as Scope 3.
This approach helps professionals grow their daily practice in meaningful ways and increases opportunities for professionals to learn both
within and across
organizational boundaries.