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How to determine reporting boundaries? If the reporting organization is a branch or factory level organization, should other branches or factories be included?
CDP
Jul. 20th, 2023
CDP and its customers expect to see emissions data and environmental management details for the full range of the invited companies (all production sites or subsidiaries). If data and information on the activities of all sites or branches can be collected, the emissions can be aggregated and filled out in the online questionnaire (e.g., Scope 1 and Sco

CDP and customers expect to see emissions data and environmental management details for the full range of the invited companies (all production sites or subsidiaries). If data and information on the activities of all sites or branches can be collected, the emissions can be aggregated and filled out in the online questionnaire (e.g., Scope 1 and Scope 2 emissions asked in C6.1 and C6.3 of the climate change questionnaire). For supplier companies that respond to customer invitations, if only part of the plant is responsible for a particular customer's goods or services, it can be displayed in SC1.1. In addition, in the C7 module, the enterprise needs to report the emission segmentation, that is, the emission data by geographical location/plant site/production activity, etc., where the emission data of individual plants can also be reflected for specific customers.

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