Scope 3 Boundary Mapper

Boundary summary

Seven value-chain activity families were supplied. The current inventory is not ready for quantification because inbound freight may be duplicated between purchased-goods spend and Category 4 activity data, and the minority investment lacks the organizational-boundary and proportional-share evidence needed for Category 15 routing. No emissions total is calculated.

Category routing

• Category 1 Purchased goods and services: supplier spend retained, with freight elements flagged for separation.
• Category 2 Capital goods: capital equipment retained; depreciation is not activity data.
• Category 4 Upstream transportation: inbound freight conditionally routed pending Incoterms and payer/control evidence.
• Category 7 Employee commuting: included; mode, distance, frequency, and workforce coverage missing.
• Category 11 Use of sold products: product electricity use included; lifetime and regional grid assumptions missing.
• Category 12 End-of-life treatment: take-back and recycling included without assuming treatment outcome.
• Category 15 Investments: DECISION REQUIRED — ownership share, asset class, and consolidation treatment missing.

Controls

The Category 1/4 overlap is OPEN. Scope 1/2 overlap checks require owned-fleet and facility-energy evidence. Remaining categories are marked not evidenced, not automatically excluded.

Priority data request

Obtain the reporting boundary memo, supplier-spend account mapping, Incoterms and freight invoices, capital asset register, commuting survey basis, product lifetime and sales-region data, take-back mass flows, and investment classification evidence.