Completeness encompasses scope, boundary, and time, but also the process of data collection (e.g. does it cover all elements within the boundary set?). Scope refers to the range of topics to be covered, and boundary to the range of company areas covered when reporting on its performance towards green growth. In relation to organisational boundary, for example, two distinct approaches can be followed: i) the equity share, and ii) the control approach.42 The former assumes that equity share is the same as ownership percentage in some operation (e.g. subsidiary or joint venture). The greenhouse gas emissions from the company’s operations are then counted as the percentage of the company’s equity share in each subsidiary operation.