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Dictionary by pitch.dog
Greenhouse-gas accounting · Working

Financial-control approach

Also called: financial control boundary

ELI5

Consolidating emissions from operations the organisation financially controls.

Used in conversation

“How are we defining financial-control approach in this deck?”

Pitch context

You will see “Financial-control approach” in sustainability reports, impact decks, climate plans and assurance materials when the discussion reaches greenhouse-gas accounting.

Why it matters: In greenhouse-gas accounting, the reporting boundary, method, period and evidence can materially change the claim.

Caution

State the reporting boundary, method, period and evidence; standards, regulation and assurance requirements vary.

When the words have to travel

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Sources & evidence · 3

Direct term-level sources and supporting source families.