Can an organization omit a business unit from its emissions inventory?
An organization may omit a business unit from its inventory only if it intends to report but not register reductions and the selected elements, sources, or gases that the entity chooses to report do not encompass any operations of the omitted business unit. Entities may not “cherry pick” their more “favorable” business units, but must maintain entity and activity boundaries and definitions in keeping with the guidelines. Large emitters that intend to register reductions must include all elements of an entity in an emissions inventory, as determined by its organizational boundaries. General Guidelines, ยง300.
