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What are scope 1, 2 and 3 emissions?  

Explanation of the emission scopes for carbon accounting

To minimise the difficulty associated with the measurement of a company’s total emissions, Greenhouse Gas Protocol, has categorised the various emission sources into what is referred to as scopes. These scopes include: 

  • Scope 1: direct emissions which originate from operations that are either owned or controlled by a company.  For example, any fuel used for your company-owned vehicles. 
  • Scope 2: indirect emissions that occur following the generation of purchases or acquired electricity, steam, or heat. These emissions are a consequence of the energy consumed at a site owned or controlled by the business.  For example, electricity usage in your office.
  • Scope 3: All remaining emissions that occur in organisations supply or value chain.  For example, lawyer fees would be included in Professional Services. 

To understand the different scopes more, and how they shape your organisation's measurement requirements, click here.