Carbon Boundary & Emissions Ledger Simulator

Organizational Boundary

Scopes Included

Scope 1 Scope 2 Scope 3

Reporting year 2024

Decarbonization ambition 1.5°C (−4.2%/yr)

Live Readouts

Included tCO₂e

Target (pathway)

Gap to pathway

Legend

Included entity (this boundary) Excluded entity (this boundary) Value-chain (Scope 3, always counted)

How it works

The GHG Protocol Corporate Standard requires every reporting company to pick one organizational boundary approach for consolidating Scope 1 (direct) and Scope 2 (purchased energy) emissions across owned and partly-owned entities:

Equity Share:     E = Σ ownership_i × (S1_i + S2_i)
Operational Ctrl: E = Σ [entity i is operationally controlled] × (S1_i + S2_i)
Financial Ctrl:   E = Σ [entity i is financially consolidated] × (S1_i + S2_i)

The three approaches disagree on joint ventures and franchises: a 35%-owned JV contributes 35% of its emissions under Equity Share, but 0% or 100% under Control approaches depending on who runs it. Scope 3 (the value chain — suppliers, franchisees, logistics) is reported separately from this boundary choice and, once toggled on, always counts at full value — which is why it usually dwarfs Scope 1+2 for asset-light reporting companies.

The pathway line follows a Science Based Targets-style linear near-term trajectory:

Target(y)  = E(2024) × (1 − r)^(y − 2024)
BAU(y)     = E(2024) × (1 + 0.01)^(y − 2024)
r = 4.2%/yr for 1.5°C · 2.5%/yr for well-below-2°C
Gap(y)     = (BAU(y) − Target(y)) / Target(y)

Boundary buttons — recompute which of the 8 entities count and how much of each counts.
Scope checkboxes — toggle Scope 1, 2 and 3 in/out of the running total independently.
Year slider — moves the "business as usual" marker along the emissions trend from 2024 to the 2050 net-zero horizon.
Ambition slider — swaps the target pathway's annual reduction rate between a 1.5°C-aligned and a well-below-2°C-aligned trajectory.

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