Submitted Comment Name Jose Diego Affiliation N/A Subject Organizational Boundaries Feedback Message Dollar Tree recommends retaining flexibility for reporting entities in selecting the approach to define organizational boundaries (equity share, financial control, or operational control) as described in the GHG Protocol. Companies have diverse structures that may make one approach more representative than another. For example: Operational control: At Dollar Tree, we operate and manage stores and distribution centers, even if we do not have full ownership of all facilities or assets. Operational control better reflects where we make day-to-day operational decisions that directly affect energy use, waste, and emissions. Financial control or equity share: These approaches may make more sense for companies with significant investments in joint ventures or subsidiaries, where emissions responsibility aligns more closely with ownership stakes rather than direct operational management. A one-size-fits-all requirement could misrepresent emissions responsibility or require companies to report using boundaries that do not reflect how they manage environmental impacts. Flexibility ensures that emissions reporting accurately aligns with how companies actually control and influence their operations, while supporting meaningful transparency. File Upload (i.e., Attachments): N/A N/A
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