Structural change

Summary:

A change in the organizational or operational boundaries of a company that result in the transfer of ownership or control of emissions from one company to another.

Description:

A change in the organizational or operational boundaries of a company that result in the transfer of ownership or control of emissions from one company to another. Structural changes usually result from a transfer of ownership of emissions, such as mergers, acquisitions, divestitures, but can also include outsourcing/insourcing. (Chapter 5)