A company’s emission sources include all activities that release greenhouse gases (GHGs) directly or indirectly from its operations. Direct (Scope 1) emissions come from owned or controlled sources, while indirect include Scope 2 (purchased energy) and Scope 3 (value-chain activities). The organizational boundary determines which sources are included: under operational control, a company reports emissions from operations it manages day to day; under financial control, it reports those where it has financial authority. This boundary choice defines which emissions are counted as the company’s responsibility.