Group Activities – Determining GHG Boundaries & Classifying Emissions
Updated on May 27, 2025

🌍 Group Activity Title: #

Determining GHG Boundaries & Classifying Emissions


🎯 Learning Objectives: #

By the end of this activity, participants will be able to:

  1. Identify organizational and reporting boundaries as per Clause 5.1 & 5.2 of ISO 14064-1.
  2. Distinguish between direct and indirect GHG emissions, including categorization of Scope 1, 2, and 3 emissions.
  3. Apply the principles of consolidation (control or equity share) to determine organizational boundaries.

📦 Materials Provided: #


👥 Group Instructions: #

  1. Step 1: Define Organizational Boundaries
    Using the data provided, each group must determine whether the organization should adopt:
    • Control approach (financial or operational)
    • *Equity share approach
      Justify your selection and identify which facilities should be included in the GHG inventory.
  2. Step 2: Establish Reporting Boundaries
    From the raw data:
    • Identify and categorize Direct GHG emissions (Clause 5.2.2)
    • Identify and categorize Indirect GHG emissions (Clause 5.2.3)
      • From imported energy (Scope 2)
      • From other sources (Scope 3 categories)
  3. Step 3: Categorize GHG Emissions
    Sort the identified emissions into the correct GHG inventory categories (Clause 5.2.4), such as:
    • a) Direct GHG emissions and removals
    • b) Indirect emissions from imported energy
    • c-f) Indirect emissions from transportation, products used, etc.
      (Refer to Clause 5.2.4 for all 6 categories)
  4. Step 4: Present Summary
    Each group prepares a 5-minute presentation including:
    • Chosen organizational boundary method
    • Table showing direct vs indirect emissions
    • Inventory categorization table
    • Any assumptions or exclusions made and justification

📝 Facilitator Notes: #

  • Check if participants used significance criteria to justify inclusion/exclusion of indirect emissions (Clause 5.2.3).
  • Encourage referencing Annex A, Annex B, Annex D, and Annex H for deeper understanding.

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