What are the different approaches for scoping my carbon footprint?

The Greenhouse Gas (GHG) Protocol offers two primary approaches for defining your organisational boundaries: the Control Approach (operational and financial) and the Equity Share Approach. 

Operational Control Approach

This approach accounts for emissions from operations that your organisation has the authority to control, regardless of your ownership share. 

The operational control approach is the most common and is recommended if you want to include all emissions from operations where you have control or leverage, such as within your supply chain. This approach ensures that your carbon footprint reflects your ability to manage and reduce emissions, not just your financial interests.

Financial Control Approach

Under this approach, you account for emissions from operations where your organisation can direct financial and operational policies, regardless of the ownership percentage. This approach aligns your carbon footprint with your financial influence over operations and is typically used to reflect emissions from operations you have a significant financial stake in.

Equity Share Approach

This approach allocates emissions based on your ownership percentage in an operation. For instance, if your company owns 40% of a joint venture, you would account for 40% of the emissions from that venture. This method is particularly useful for organisations with shared equity interests, such as financial institutions or those involved in joint ventures.