Greenhouse-gas accounting · Working
Operational-control approach
Also called: operational control boundary
ELI5
Consolidating emissions from operations the organisation controls operationally.
Used in conversation
“How are we defining operational-control approach in this deck?”
Pitch context
You will see “Operational-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.
Need an investor or company deck?
Bring the business, the evidence or the half-formed ask. We help it travel beyond the spreadsheet.
See how pitch.dog can helpSources & evidence · 3
Direct term-level sources and supporting source families.
- GHG Protocol — Standards and GuidanceDirect source · institutional · checked 2026-08-16
- IFRS Foundation / International Sustainability Standards Board — IFRS S1 and IFRS S2 Sustainability Disclosure StandardsDirect source · primary · checked 2026-08-16
- International Organization for Standardization — ISO Net Zero Guidelines and related workSupporting source family · institutional · checked 2026-08-16