What belongs in a sustainability reporting boundary
Floors, car parks, and landlord plant — drawing a line that auditors and tenants can both understand.
A sustainability statement collapses when the boundary paragraph is vague. Readers need to know whether the numbers cover landlord plant only, whole-building meters, or selected tenant floors with submeters.
For most Hong Kong commercial towers we recommend starting with landlord-controlled plant and common areas, then adding tenant floors only where submeters have at least twelve clean months. Car parks deserve their own line: lighting and ventilation behave differently from office floors, and mixing them hides both problems and improvements.
State exclusions plainly. Diesel for emergency generators that rarely run, construction power for a neighbouring fit-out, and retail podiums with separate accounts should appear as exclusions rather than silent omissions.
The reporting pack we prepare for clients always opens with this boundary text before any intensity table. Boards skim tables; they remember whether the story matched the building they walk through.