Discussion
An organisation's operational boundary determines
Answer: C
Correct answer: which emission sources are assigned to which scope
The two boundary decisions do different jobs. The organisational boundary settles which entities are consolidated into the inventory, by equity share or by control. The operational boundary then settles, for those entities, which sources fall into scope 1, which into scope 2 and which into scope 3. Confusing the two is the commonest error in setting an inventory up.
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