In identifying the organisational structure, it should be a relatively simple process where the organisation and/or subsidiaries are owned and operated in the UK. However, where a qualifying organisation has a foreign owner, the owner will be required to appoint of an agent to act on behalf of the subsidiaries within the UK. In doing so, regardless of whether or not the agent has direct control over the subsidiaries, they will be able to act as a representative to group all subsidiaries as one.

A significant subsidiary is any part of a larger organisation that in itself consumed more than 6000 MWh of half hourly electricity during 2008. In this circumstance, the significant subsidiary may be able to enter into the carbon reduction commitment scheme in isolation from the rest of its parent or group organisation.