Operational Boundaries / Control
These define which operations’ emissions you include based on your level of control. If you run it, you likely need to account for it.
Example: When you are using petrol to fuel your cars, petrol will be within your operational boundaries. If you do not use LNG (Liquefied Natural Gas) you do not have to account for it, thus it is not included in your operational boundaries. Each year before starting the emission calculation check if your operational boundaries are still up to date or if new energy sources were added during the year.