Control (Operational or Financial)

Defines who has the authority over a facility’s policies—this influences whether its emissions fall under your company’s responsibility. “Operational control” means you manage day-to-day practices; “financial control” means you direct financial decisions.

Tip: Defining the control approach is the first step in setting up your GHG-Inventory. It defines, for example, how you treat subsidiaries. If you include them completely or just a share of their emissions.