Reporting boundary and entity register
Updated: Oct 7
Use this register to record which entities and sites are included in one reporting purpose, why each decision was made and which questions remain open. It gives the reporting team a place to maintain the decision, source reference, effective dates and reviewer together.
The editable workbook contains a clean 60-row Boundary register, a separate Fictional example and a field-by-field Read me. Amber cells are inputs and pale green cells contain formulas. No real company, client or personal records are supplied.
Agree the reporting purpose before completing the rows
Enter the reporting entity, period start, period end, chosen reporting basis and a fixed as-of date. Use a separate copy when the purpose or basis differs. A customer’s requested site population, a financial consolidation and a greenhouse gas inventory may need different decisions.
The GHG Protocol Corporate Standard discusses equity-share and control approaches to organisational boundaries. The workbook does not select an approach from an ownership percentage or a description of control. The responsible team must determine the appropriate treatment and retain its basis.
Build a reviewable entity and site record
Assign a stable text ID and distinguish a legal entity from a site. Record the relevant operations, location and relationship context.
Describe the parent or group relationship as a reference. The workbook does not reconstruct legal ownership or test a corporate hierarchy.
Choose Included, Excluded or Pending. Explain the decision and the chosen treatment. Record the supporting document, version and precise page, table or record.
For Included records, enter both effective coverage dates within the reporting period. Keep entity totals and site detail distinguishable to prevent double counting in later calculations.
For Pending decisions or Draft records, record the next action. Approved records require a reviewer role, actual review date and retained decision version.
Fictional example: a site that opens part-way through the year
Fictional Works Ltd is recorded for 1 April 2025 to 31 March 2026. The full-year included row has 365 calendar days. A separate fictional site opens on 1 October 2025 and has 182 included days to 31 March 2026. A separate entity is excluded under the stated fictional standalone purpose, while a leased warehouse remains Pending until the relevant facts and authorised decision are available.
The 182-day result is an administrative coverage count. It does not justify multiplying a full-year energy, water or workforce figure by 182/365. Use the actual relevant source records and an appropriate, separately documented method. No ownership weighting or automatic allocation is performed.
Understand the checks and blank results
The register flags missing core fields, duplicate IDs, invalid dropdown labels, unsupported dates, coverage outside the reporting period and incomplete approval records. It rejects a review date after the fixed as-of date. A valid review can occur after the reporting period ends.
Included days remain blank for Pending, Excluded and invalid records. An optional ownership share left blank is different from an entered numeric zero. Counts describe the rows entered in the workbook; they do not establish that every relevant entity or site has been found. A status saying Approved decision recorded describes the human record supplied, not an independent accounting judgement.
Download and use a controlled copy
The XLSX has 60 working rows, numbered 15–74, and no macros or external data connections. Keep evidence in controlled storage and enter references rather than copying confidential source material into a public workbook. Dropdown spelling is case- and whitespace-sensitive. Before expanding capacity, extend every table, formula, validation and summary range together.
Calculation, export, reopening and rendered-sheet checks were performed with the artifact spreadsheet engine. A headless LibreOffice import/export check also compared formula cached results for the supplied blank and example states. Desktop Excel/LibreOffice interaction has not been tested. Check the saved copy in your intended application before using it for a live reporting process.
Connect the register to the reporting handover
Once the boundary decision is recorded, use it consistently when requesting data and mapping evidence. The accompanying project-brief guide explains the decisions to agree before collection begins.
For help organising reporting inputs, disclosure mapping and unresolved data gaps within an agreed scope, discuss BRSR support with Nitium Advisory.
Version 1.0.0. Prepared 6 October 2026. This is an optional working aid, not a prescribed reporting format or a determination of legal applicability. AI-assisted preparation; no independent professional sign-off is claimed.
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