Nairobi, Sept. 6 -- One important feature of sustainability reporting is the reporting boundary. It remains one of the fundamental and most defining concepts in non-financial reporting.

Since impact reporting often extends beyond the reporting organisation itself to include partners across the organisation's value chain, which may not always align with the reporting boundary used in financial reporting, sustainability reporting has a broader scope.

Although the IFRS Sustainability Disclosure Standards require sustainability reports to mirror the same reporting boundary as financial reporting, important differences remain.

One example is emissions measurement, particularly Scope 3 emissions. These are indirect emissions that occur acros...