The division of emissions into scope 1, 2 and 3 comes from the Greenhouse Gas (GHG) Protocol.
Category | Definition | Examples | Scope for influence |
Scope 1 | Direct emissions from the combustion of fossil fuels (oil, gas, coal) in the company itself, as well as process emissions and fugitive gases. | Company vehicles, own boilers, production plants | High |
Scope 2 | Indirect emissions from purchased energy (e.g. electricity, heat) | Electricity consumption in offices and production sites, district heating | Medium to high |
Scope 3 | All other indirect emissions along the value chain | Supply chain, business travel, use and disposal of products | Variable |
The following sections each give short definitions of the related subcategories and a link to further information from the NetCero greenhouse gas emissions tool for each specific topic. This includes information on how to collect emissions data, the applicable requirements, and worked calculation examples for each category.
Scope 1 emissions
...are direct greenhouse gas emissions from sources that are owned or controlled by the company – for example from the combustion of fuels in company-owned facilities or vehicles. The company's own operational activities influence them directly.
1.1 Stationary combustion
1.1 Stationary combustion
Category 1.1 covers emissions from stationary combustion processes that take place within a company's operational boundaries. These include, among others:
Boilers,
Furnaces,
Generators,
Industrial processes using fossil fuels,
District heating plants, if they are operated in-house.
Further information:
1.2 Mobile combustion
1.2 Mobile combustion
Category 1.2 covers emissions from mobile combustion processes that take place within a company's operational boundaries. These include, among others:
Company vehicles (cars, vans, lorries, buses),
Construction machinery and equipment with combustion engines,
Forklift trucks and agricultural machinery,
Ships, aircraft and other means of transport owned or operated by the company.
Further information:
1.3 Fugitive emissions
1.3 Fugitive emissions
Category 1.3 covers fugitive emissions, which occur through the unintentional release of greenhouse gases from industrial processes or infrastructure. These include, among others:
Leaks from refrigeration and air-conditioning systems,
Escaping emissions from gas transport and storage facilities,
Diffuse emissions from industrial production processes,
Methane release from mines or landfill sites,
Emissions from the operation of high-voltage switchgear (SF6).
Further information:
1.4 Other emissions
1.4 Other emissions
Category 1.4 covers other direct greenhouse gas emissions that are not captured in other categories. These include:
Chemical reactions in industrial processes without energy input (e.g. CO₂ release in cement production),
Biogenic emissions from company-owned facilities (e.g. methane from fermentation processes),
Releases from laboratories or research facilities without energy input,
Emissions from waste treatment at the company's site.
Scope 2 emissions
...arise indirectly from the consumption of purchased energy – in particular electricity, heat, cooling or steam. Although these emissions do not arise in the company itself, they are closely linked to its energy demand and offer concrete reduction opportunities through measures such as energy efficiency or purchasing green electricity.
There are two calculation methods:
Location-based scope 2 emissions
The calculation is based on the average emission factor of the energy supply (e.g. the electricity grid) to which the company's site is connected. This approach shows how emission-intensive the regional energy mix is – regardless of individual energy contracts.
Market-based scope 2 emissions
The calculation is based on the company's specific energy contracts and guarantees of origin (e.g. certified renewable sources). This approach shows the effects of the company's individual energy procurement strategy.
2.1 Purchased electricity
2.1 Purchased electricity
Category 2.1 covers emissions from purchased electricity that is used within a company's operational boundaries. They are caused by a company's electricity consumption.
Further information:
2.2 Purchased heat
2.2 Purchased heat
Category 2.2 covers emissions from purchased heat that is used within a company's operational boundaries. They arise from the supply of energy by external suppliers.
Further information:
2.3 Purchased steam
2.3 Purchased steam
Category 2.3 covers emissions from purchased steam that is used within a company's operational boundaries. They arise from the supply of steam by external suppliers.
Further information:
2.4 Purchased cooling
2.4 Purchased cooling
Category 2.4 covers emissions from purchased cooling that is used within a company's operational boundaries. They arise from the supply of cooling by external suppliers.
Further information:
Scope 3 emissions
...are all indirect greenhouse gas emissions that arise outside a company's direct control but are caused by its business activities – for example by suppliers, transport service providers, customer use or disposal of the products.
3.1 Purchased goods and services
3.1 Purchased goods and services
Category 3.1 covers all indirect GHG emissions from purchased goods and services – from production to delivery to the company.
Further information:
3.2 Capital goods
3.2 Capital goods
Category 3.2 covers all indirect GHG emissions from the production and delivery of capital goods such as machinery, vehicles, buildings or IT infrastructure. Under the GHG Protocol, these emissions must be reported in the year of purchase and must not be amortised over several years.
Further information:
3.3 Fuel- and energy-related activities (not included in scope 1 or scope 2)
3.3 Fuel- and energy-related activities (not included in scope 1 or scope 2)
Category 3.3 covers upstream emissions from the fuel and electricity supply chain that have not already been included in scope 1 or 2.
These include emissions from extraction, production, transport, grid losses and resold energy (relevant for utilities and energy traders).
3.4 Upstream transportation and distribution
3.4 Upstream transportation and distribution
Category 3.4 covers all upstream emissions from the transport and distribution of purchased goods and services before they come into the company's possession. This includes both transport by external logistics providers and distribution by suppliers before the goods reach the company.
Important: These emissions differ from scope 3.9 (downstream transportation and distribution), which covers transport when goods are handed over to customers!
3.5 Waste generated in operations
3.5 Waste generated in operations
Category 3.5 covers all indirect GHG emissions that arise from the disposal of operational waste. This includes emissions from landfilling, incineration, composting and recycling of waste that is not covered under scope 1 or scope 2.
Further information:
3.6 Business travel
3.6 Business travel
Category 3.6 covers all indirect GHG emissions that arise from business travel by employees. This includes emissions from air travel, rail travel, rental cars, private vehicles used for business travel, and other means of transport that are not covered under scope 1 or scope 2.
Further information:
3.7 Employee commuting
3.7 Employee commuting
Category 3.7 covers all indirect GHG emissions that arise from employees' daily journey to work. This includes emissions from the use of private vehicles and public transport, as well as zero-emission travel (e.g. on foot, by bicycle), where relevant. These emissions are not included in scope 1 or scope 2 and belong to a company's downstream emissions.
Further information:
3.8 Upstream leased assets
3.8 Upstream leased assets
Category 3.8 covers all indirect GHG emissions from the use of leased assets that are operated by the reporting company but not owned by it. This applies, for example, to rented office space, production facilities or vehicles that are not covered under scope 1 or scope 2.
Further information:
3.9 Downstream transportation and distribution
3.9 Downstream transportation and distribution
Category 3.9 covers all indirect GHG emissions from the transport and distribution of sold products in vehicles and facilities that are not owned or controlled by the organisation. These emissions relate to the downstream supply chain and are not included in scope 1 or scope 2.
3.10 Processing of sold products
3.10 Processing of sold products
Category 3.10 covers all indirect GHG emissions that arise when customers further process sold products before they reach their final form of use. These emissions are downstream emissions and are not included in scope 1 or scope 2 of the reporting company.
Further information:
3.11 Use of sold products
3.11 Use of sold products
Category 3.11 covers all indirect GHG emissions that arise only during the use phase of sold products. These include emissions caused by the energy consumption of products over their lifetime, as well as direct emissions from the use of products that release greenhouse gases (e.g. vehicles, fossil fuels or chemical products).
Further information:
3.12 End-of-life treatment of sold products
3.12 End-of-life treatment of sold products
Category 3.12 covers all indirect GHG emissions that arise when sold products are disposed of, recycled or otherwise treated at the end of their life cycle. These include emissions from landfilling, incineration, recycling or reuse of products.
3.13 Downstream leased assets
3.13 Downstream leased assets
Category 3.13 covers all indirect GHG emissions that arise from leased assets that the reporting company rents or leases to other companies or individuals.
Further information:
3.14 Franchises
3.14 Franchises
Category 3.14 covers all indirect GHG emissions that arise from the business activities of franchises that are not directly under the operational control of the reporting company.
Further information:
3.15 Investments
3.15 Investments
Category 3.15 covers all indirect GHG emissions associated with a company's financial investments. These emissions relate to capital investments, equity holdings, loans and other investments that are not covered under scope 1 or scope 2 of the reporting company.
Further information:
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