Klimarapport til paperturn UK - Flipbook - Side 22
BOUNDARIES
Inventory boundaries determine which business operations and emissions will be accounted for
in a company’s GHG inventory.
Organizational boundaries are generally high-level boundaries determining which business
operations and facilities are part of the GHG inventory. Due to differences in local legislation and
organizational structures, each company’s organizational boundaries may vary.
According to the GHG Protocol, there are three approaches for developing organizational boundaries — the Equity Share, the Operational Control, and the Financial Control Approach. Since
STEFFCA has the full authority to introduce and implement its operating policies, the Operational
Control approach is used. This means that STEFFCA accounts for 100 percent of emissions from
operations over which it has operational control.
Therefore, the boundaries of STEFFCA include all operations that arise from their administration
building in Nyborg, Denmark.
22 | STEFFCA.DK