Talking GHG: How organizational boundaries shape reporting

PwC's accounting podcast

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In the second episode of our miniseries on the building blocks of greenhouse gas (GHG) emissions reporting, we discuss how to establish organizational boundaries. Host Heather Horn is joined again by Marcin Olewinski, an Assurance partner, and Kelsey Pizza, a senior manager in PwC’s National Office, who illustrate the importance of including the correct entities, assets, and operations through real world examples.
Different frameworks may prescribe different approaches while others provide some flexibility so it is key to understand your reporting requirements (as discussed in the first episode in this miniseries, Talking GHG: Reporting requirements for greenhouse gas emissions). We’ll highlight different approaches and the impacts (sometimes more significant than one would expect) that an organizational boundary can have on reporting.
This episode discusses:

• 2:48 – What it means to establish organizational boundaries
• 4:33 – The three organizational boundary approaches outlined by the GHG Protocol
• 13:48 – Practical examples of organizational boundary scenarios
• 34:23 – Factors to consider when applying an organizational boundary approach
• 37:23 – When to change organizational boundary approaches
• 39:38 – Advice for companies in process of establishing organizational boundaries

For more information on GHG emissions reporting, including the five-step process outlined in today’s episode, check out Chapter 7: Greenhouse gas emissions reporting in PwC’s global Sustainability reporting guide.
Marcin Olewinski is a PwC Assurance practice partner, with over 20 years of experience bringing valued perspectives and insights to large clients in the energy sector. Additionally, he’s focused extensively within PwC’s National Office on greenhouse gas emissions and sustainability reporting and leads PwC’s global technical working group focused on GHG.
Kelsey Pizza is a senior manager in PwC’s National Office. She provides advice on technical accounting issues and monitors developments in financial reporting and standard setting. Kelsey helps develop PwC thought leadership, with a particular focus on sustainability reporting, clean and renewable energy accounting matters, and other topics affecting the utilities & sustainable energy sector.
Heather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team.
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Chapters

1. Talking GHG: How organizational boundaries shape reporting (00:00:00)

2. What it means to establish organizational boundaries (00:02:48)

3. The three organizational boundary approaches outlined by the GHG Protocol (00:04:33)

4. Practical examples of organizational boundary scenarios (00:13:48)

5. Factors to consider when applying an organizational boundary approach (00:34:23)

6. When to change organizational boundary approaches (00:37:23)

7. Advice for companies in process of establishing organizational boundaries (00:39:38)