Categories of emission sources that must be included within the reporting boundary for TCR to consider the inventory “complete” for the purposes of reporting to TCR. Relevant emissions consist of Scope 1 and Scope 2 emissions, combustion-based direct biogenic emissions, and combustion-based indirect biogenic emissions associated with the consumption of energy. Approved miniscule sources, biogenic emissions other than those associated with the combustion of biomass, and emission sources identified as optional in the protocols are not considered relevant.