The verifier asks how we set our organisational boundary. What do we show?
Show which entities and sites you included, the approach you chose (operational control, financial control or equity share), and documents that prove control: registration certificates, lease or ownership papers, and electricity connections in your name. List anything left out and why.
Documents that help
- GST and Udyam registrations for each unit.
- Lease, rent or ownership documents.
- Electricity and fuel accounts in the company's name.
- A one-page boundary note naming the approach.
Edge cases
- Leased sheds you operate.
- Job workers on your premises.
- Units owned by family members but run by you.
Keep it consistent
Use the same boundary every year, or explain and restate when it changes.
What Senseible does here
Senseible keeps each figure tied to its invoice, factor and method version, so a verifier can trace any number back to the document it came from.
Sources: GHG Protocol Corporate Standard, ISO 14064-3, verification of greenhouse gas statements
Last reviewed 2026-10-22.