Which organizational and operational boundaries should be modeled as dimensions

Model boundaries as explicit dimensions to support consolidation, attribution, and auditability. At minimum include: (1) Organizational boundary (equity share, financial or operational control) to align with your consolidation approach; (2) Legal entities and reporting segments; (3) Facilities/sites and sub-facility meters or assets; (4) Operational boundary (Scopes and Scope 3 categories); (5) Activity type (fuel, electricity, process, transport, purchased goods); (6) Counterparty/supplier identifiers; (7) Financial cost centers/projects for allocation; (8) Geography (country/market) for factor selection and disclosures; (9) Time period (service period and posting date); and (10) Calculation method/version. These dimensions allow roll-ups by control method, scope/category, product line, and regulatory regime while preserving traceability to source data. Aligning dimensions with recognized standards eases assurance and multi-framework reporting (e.g., ESRS E1 requires scope/category disaggregation; GHGP requires declared consolidation and boundary choices). Store documentation links (contracts, invoices, energy attribute certificates) as references to meet evidence requirements. Finally, maintain a change-log dimension (superseded vs current) to reflect restatements when boundaries change due to M&A or outsourcing, keeping prior-year comparability. Key Takeaway: Make boundary choices first-class dimensions to enable consistent roll-up, allocation, and assurance across frameworks.