Sustainability Language

Reporting, Disclosure & Frameworks

Completeness

The GHG Protocol principle requiring that an inventory account for all emissions sources within the chosen boundary.

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Definition

Completeness is one of the five core principles of the GHG Protocol Corporate Standard (with relevance, consistency, transparency and accuracy). It requires that all relevant emissions sources within the selected inventory boundary be accounted for and reported, with any exclusions specifically justified and disclosed.

References

WRI/WBCSD

five principles; definition of completeness; relationship to materiality

Deloitte

five-principle framing in assurance practice

Overview

What it means

An inventory that quietly drops sources — for example outsourced activities or particular gases — fails the principle even if every reported figure is accurate.

How it is used

Reporters must justify exclusions against the boundary; the principle sits in tension with materiality thresholds, since completeness aims at full coverage of the defined boundary rather than selective omission.

Why it matters

Completeness is what makes corporate emissions totals credible and comparable for targets, regulation and disclosure.

Review

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