When GHG boundaries quietly inflate year-on-year change

During GHG inventory assurance, dramatic percentage drops sometimes evaporate once we align organizational boundaries with the prior year. A warehouse moved to an operating lease, a newly consolidated subsidiary, or a sold production line can move totals more than any efficiency project.

Restate or explain

If the boundary changed, either restate the comparative year on a consistent basis or explain the structural effect beside the trend chart. Silent comparisons are a frequent qualification topic.

Leased assets and meters

Landlord-supplied electricity without sub-meters forces estimates. Document the estimation method and keep landlord invoices. We test both the math and whether the method matches the inventory note.

Planning inventory assurance? Review GHG inventory assurance.