Boundaries decide which entities and activities count in your footprint. Set them once, then keep them stable.
Why it matters
Concepts a new user needs before entering data.
Key points
- Keep it simple. Start with the data you already hold.
- Record your choices so they can be explained later.
- Review once a year, or when your organization changes.
Sample content. Replace with your approved wording.
Next step
Continue with Activity-based vs spend-based methods.