Measurement & boundary
Reporting boundary
A reporting boundary defines the scope of operations, entities, and activities included within a company’s sustainability or ESG report.
Corenot covered
What it is
A reporting boundary defines the scope of operations, entities, and activities included within a company’s sustainability or ESG report. Consistent and transparent boundaries ensure that sustainability data is comparable, comprehensive, and meaningful for external assessments and decision-making.
Why it matters
Consistent and transparent boundaries ensure that sustainability data is comparable, comprehensive, and meaningful for external assessments and decision-making.
How it connects
enables
applies to
measures
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