The boundaries that determine the direct and indirect emissions associated with operations owned or controlled by the reporting company. This assessment allows a fund manager to establish which operations and sources cause direct and indirect emissions, and to decide which indirect emissions to include which are a result of its operations. See also the following definitions on financial control, operational control and equity share.
Global Definitions Database
Source: INREV | Date: 26 February 2020 | ID: D0435 | Version: 2