Consolidation approach
Choosing between operational control, financial control, or equity share to consolidate facilities and activities.
Organizational boundaries
Defining which facilities, subsidiaries, or activities are included in the inventory under the chosen approach.
Operational boundaries
Determining which scopes (1, 2, and 3) are reported and which emission categories fall within each.
What an auditor usually asks for
- Consolidation approach documented and justified
- List of facilities and activities included
- Reported scopes and emission categories defined
- Boundaries reviewed against corporate changes
How to cover organizational boundaries in Kimobox
- 1Document the chosen consolidation approach as a controlled document.
- 2Log the list of facilities and activities included in the inventory.
- 3Review organizational boundaries whenever the corporate structure changes.
The list of included facilities stays documented and version-controlled, ready to justify scope to the verifier.
Where each figure comes from
References to the official text in force. If a standard is revised, this page is updated and the review date says so.
- ISO 14064-1:2018 — Greenhouse gases. Part 1 ISO · 2018 ed.
- Carbon footprint, offsetting and absorption projects registry MITECO · Official registry
- Greenhouse Gas Protocol — Corporate Standard WRI and WBCSD · Revised edition