2.2 - Organisational boundary
How to define the study boundaries for complete accounting?
The Bilan Carbone® method is here applied at the scale of an organisation, whose definition includes any company, local authority, association, public establishment, company, corporation, firm, authority, institution, or a part or combination of the preceding entities.
The establishments, equipment and facilities of the organisation constitute the organisational boundary to be considered during the Bilan Carbone®. In order to define the organisational boundary, the organisation must diagram its organisational chart by listing all buildings, branches, subsidiaries, clients, suppliers, etc. that operate around it.
As part of a Bilan Carbone® and regardless of the maturity level targeted, 100% of the equipment and facilities over which the organisation exercises operational control, that is to say that it operates and uses. Any other choice must be justified.
🔎 This requirement corresponds to the "operational control" approach of the Regulatory GHG Assessment, and of the ISO 14064-1:2018 standard.
🔎 To express the Bilan Carbone® with a so-called “analytical” reading, consistent with analytical carbon accounting, the organisational boundary considers or defines the Analytical dimensions of the organisation.
🔎 If the Bilan Carbone® is to serve a specific regulatory reporting purpose, the organisational boundary is that of the Legal entity subject to the regulation. The reporting of the Regulatory GHG Assessment must concern the SIREN of the organisation in question. The sustainability reporting CSRD must concern the same reporting company as the financial statements.
In the rest of this document, the Bilan Carbone® method uses only the term "organisation." It refers to the organisational boundary retained here (including if it is a part of the organisation or a grouping of organisations); and therefore differs from an Individual, Product or Territory. Some specificities are related to local authorities or associations.
Double counting is inherent to the exercise. The emissions for which the organisation is responsible and dependent cover certain dependency and responsibility emissions of another organisation. In the consolidation between several sites of the same organisation (so-called multi-site approach), care must be taken to exclude double counting within that consolidation.
Do you have a comprehension question? Consult the FAQ. The method is living and therefore likely to evolve (clarifications, additions): find the change log here.
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