Organizational Boundaries Define GHG Emissions
Within The Climate Registry, there are organizational boundaries that define requirements for the accounting and reporting of greenhouse gas (GHG) emissions. They specifically define which emissions an entity is tracking and reporting. A number of companies throughout North America are voluntarily providing this information on an ongoing basis in an effort to reduce the potential for global warming.
By definition, organizational boundaries determine an entitys operation and whether it is owned or controlled by the reporting company. The reporting can be based on either the equity share or control consolidation approach.
One of the means of defining organizational boundaries is the equity share approach. This accounting method is used to report greenhouse gases emissions for each operation based on its sheer of the economic pie. The percentage would determine the extent of ownership that an entity has based on a simple profit and loss share of the entire operation.
Organizational boundaries can be defined using the control approach. This approach determines an accounting method where an entity will report 100% of its GHG emissions, irregardless of ownership.
The Climate Registry is a nonprofit, non-government organization that distributes information aimed at reducing greenhouse gas emissions. The registry has developed standards to be used by businesses and governments throughout North America to calculate, verify and report their greenhouse gas emissions in one, unified registry. Currently, over 330 corporations representing most industry sectors, government entities and nonprofit groups are members of the registry.
Organizational boundaries must be reported in full under the greenhouse gas emissions registry. Reports are required for revenue and nonrevenue services, administrative buildings, leased or owned stations and facilities, services provided under contract to another company, privately operated services, van pools and paratransit.
It has been known for a long time that greenhouse gases leads to global warming. Several environmentally damaging gases are found in refrigeration and cooling systems, and known villains include hydrochlorofluorocarbons, chlorofluorocarbons, perfluorocarbons and carbon dioxide, methane, chlorine, bromine, nitrous oxide, methyl bromide, methyl chloroform, sulfur hexafluoride, hydroxyl, halons, carbon tetrachloride, fluorine, and the fluorinated gases hydrofluorinated ethers and nitrogen trifluoride.
In the Climate Registrys inventory management plan, facilities need to indicate whether they are reporting based on either the control approach with equity share using operational control criteria; control approach with equity share using financial control; control approach based on operational control; or control approach based using financial control criteria. The inventory reporting document also includes a facilities and association emissions section in which a master list of all the buildings under an entitys organizational boundaries must be listed, along with their addresses, percentage of ownership or control, types of emissions and type of equipment or source. Because of the complexity of emissions tracking and reporting, many facilities equipped with refrigeration and air-conditioning (RAC) systems or heating, ventilation and air conditioning (HVAC) systems are using refrigerant management programs to automatically track and report the information.