EPA’s environmental performance

Reporting boundary


Organisational boundary

We use the Greenhouse Gas (GHG) Protocol Corporate Standard  of Operational Control definition to define our organisational boundary. The Corporate Standard states:

 “A company has operational control over an operation if the former or one of its subsidiaries has the full authority to introduce and implement its operating policies at the operation. This criterion is consistent with the current accounting and reporting practice of many companies that report on emissions from facilities, which they operate”.

Details of the Operational Control definition with explanatory notes can be found in Section 3 of the Corporate Standard. This definition has also been used by the Australian Federal Government to define organisational boundaries for its mandatory and voluntary GHG emissions reporting schemes.

A review of the organisational boundary is undertaken annually, prior to preparing the GHG Inventory.

Page last updated on 9 Sep 2019