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Identify the reporting entity and approach
Start with the entity, covered operations and selected consolidation approach under the applicable published method. A list of buildings alone does not settle whether each operation lies within the reporting boundary. Ownership and forms of control can matter differently under different approaches.
Identify where the emissions occur
A combustion source within the defined direct-emissions boundary differs from purchased-energy generation at another entity. Other value-chain sources require their own category and coverage assessment. Keep the source description with the boundary decision.
Record the decisions separately
| Decision | Evidence |
|---|---|
| Included operation | Entity and consolidation definition |
| Emission source | Combustion, purchased energy or value-chain activity |
| Category | Method-specific treatment |
| Unresolved case | Fact or guidance still needed |
Avoid a label-only classification
A leased asset or outsourced activity can require additional facts. The word rented does not by itself settle every scope classification. Refer to the relevant published guidance and current method rather than treating a short example as a jurisdictional rule.