2.1.1 Boundaries
2.1 ISSUES TO BE RESOLVED PRIOR TO COMPILING THE INVENTORY
2.1.1 Boundaries
2.1.2 Data Sources
2.1.3 Level of Data Disaggregation
2.1.4 Future Uses of GHG Emissions Data
2.1.5 Uncertainty in GHG Emission Estimates
2.2 INVENTORY TEMPLATE
2.2.1 Six Steps to Completing the Template
Prior to collecting emissions data, it is important to understand the boundaries of the GHG emissions inventory. Senior management should make and communicate the following decisions related to inventory boundaries:
• Which facilities will report their GHG emissions within the inventory? There are special considerations related to joint ventures and properties under multiple ownership, as discussed in the text box on Properties Under Multiple Ownership.
• How will acquisitions, sales or shutdowns be treated? Refer to the text box on Handling Acquisitions, Sales and Shutdowns for a brief discussion of this issue.
• Will the inventory include indirect GHG emissions other than those associated with consumption of electricity and steam generated off-site (e.g. emissions associated with off-site transportation by a subcontracted fleet; upstream emissions associated with fuel processing)?
• Which year will be used as the base year and how will baseline data be updated as the company changes (for example, through acquisitions, sales or shutdowns)?
Once these decisions have been made, you will be in a position to make decisions
regarding data sources and the appropriate level of data disaggregation.
