GHG Protocol boundaries + base year + recalculation. ORGANISATIONAL BOUNDARIES (3 approaches): (a) EQUITY SHARE - account for GHG emissions according to share of equity in operation; (b) FINANCIAL CONTROL - account for emissions from operations where financial control is exercised + ability to direct financial + operating policies; (c) OPERATIONAL CONTROL - account for emissions from operations where operational control is exercised + authority to introduce + implement operating policies; (d) HYBRID approaches permitted with disclosure; (e) JOINT VENTURES + PARTNERSHIPS + SUBSIDIARIES + FRANCHISES + LEASED ASSETS + INTERCOMPANY TRANSACTIONS handled per chosen approach. OPERATIONAL BOUNDARIES (Scope 1/2/3 classification): see separate Scope controls. BASE YEAR: a specified year or average of years against which an emissions are tracked over time; selection criteria - representative + reliable + available data + minimal natural variation. RECALCULATION POLICY: changes in calculation methodology + emission factors + activity data + organisational boundary + acquisition/disposal + significant errors trigger MANDATORY RECALCULATION of base year + intervening years; THRESHOLD for recalculation is typically 5% of base-year emissions; recalculation policy must be documented + applied consistently + transparently disclosed.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.