Carbon Management
The Difference Between Scope 1, Scope 2 and Scope 3 Emissions
The GHG Protocol classifies corporate emissions into three scopes. This distinction helps prevent double counting and separates sources under direct control from impacts across the value chain.
Scope 1: direct emissions
Fuel combustion, process emissions, company vehicles and fugitive refrigerants from sources owned or controlled by the company fall under Scope 1. Activity data should be reconciled with meters, purchases and maintenance records where possible.
Scope 2: purchased energy
Scope 2 covers indirect emissions from generating purchased electricity, steam, heating and cooling. For electricity, location-based and market-based methods have different data and contractual requirements.
Scope 3: the value chain
Purchased goods, transport, business travel, use of sold products and other upstream and downstream activities fall across Scope 3 categories. A materiality screening is often more practical than calculating every category at equal depth in year one.
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