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 institution, corporation, society, 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 shall diagram its organisational chart by listing all buildings, branches, subsidiaries, clients, suppliers, etc. that revolve around it.
🌐 English version of this image.
Within the framework of a Bilan Carbone® and regardless of the maturity level aimed, 100% of the equipment and facilities over which the organisation exercises an operational controlmust be included in the organisational boundary, that is to say which it operates and uses. Any other choice shall be justified.
🔎 This requirement corresponds to the “operational control” approach of If the Bilan Carbone® is to be used for reporting to the, and of the ISO 14064-1:2018 standard.
🔎 To express the Bilan Carbone® with an "analytical" reading, in coherence with the analytical carbon accounting, the organisational boundary considers or defines the analytical dimensions of the organisation.
Within the Bilan Carbone®, it is possible to restrict the boundary to a part of the organisation, at the scale of a site, a project, a construction site, or an event. The flexibility this creates for the boundary can be relevant to adapt to certain needs (decision-making, management of actions, etc.)
This choice is justified, transparent, and included in the deliverables.
🔎 If the Bilan Carbone® is to be used for a specific regulatory reporting, the organisational boundary shall be that of the Legal entity subject to the regulation. The reporting of the If the Bilan Carbone® is to be used for reporting to the shall concern the SIREN of the organisation concerned. The sustainability reporting CSRD shall concern the same reporting company as the financial statements.
For the remainder of the document, the Bilan Carbone® method uses only the term “organisation”. It refers to the organisational boundary retained here (including if it is part of the organisation or a grouping of organisations); and therefore differs from a Individual, Product or Territory. Some specificities are related to local authorities or associations.
Double counting is inherent to the exercise. Emissions for which the organisation is responsible and dependent overlap with certain dependency and responsibility emissions of another organisation. In consolidation between several sites of the same organisation (so-called multi-site approach), care shall be taken to exclude double counting within that consolidation.
All information on the operational boundary is documented and Do you have a comprehension question?Consult the FAQ . The method is living and therefore likely to evolve (clarifications, additions): find the.
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