27/08/2026
One of the first questions in emissions reporting sounds simple: What exactly is “the organisation” we are reporting on?
In practice, this can become surprisingly complicated. Parent companies. Subsidiaries. Joint ventures. Trusts. Leased assets. Outsourced operations. International entities. Different levels of operational and financial control.
Get the organisational boundary wrong and everything that follows can be affected, including your emissions inventory, Scope 1 and 2 calculations, Scope 3 assessment and ultimately your climate disclosures.
And with AASB S2, getting the reporting boundary right is increasingly important.
I’ve put together this 10-step guide to setting organisational boundaries for emissions reporting. Swipe through the carousel for the full 10-step guide.
How confident are you that your organisation has clearly defined and documented its emissions reporting boundary?