“The Greenhouse Gas Protocol categorises direct and indirect emissions into three broad scopes:
Scope 1: Direct GHG emissions occur from sources that are owned or controlled by the company, for example, emissions from combustion in owned or controlled boilers, furnaces, vehicles, etc.; emissions from chemical production in owned or controlled process equipment.
Scope 2: Indirect greenhouse gas emissions from consumption of purchased electricity, heat or steam.
Scope 3: Other indirect emissions, such as the extraction and production of purchased materials and fuels, transport-related activities in vehicles not owned or controlled by the reporting entity, electricity-related activities (e.g. T&D losses) not covered in Scope 2, outsourced activities, waste disposal, etc. For specific guidance on what to include in Scope 3, please refer to GHG Protocol Scope 3 Guidance
For additional guidance on what to include in each scope, please refer to the GHG Protocol Corporate Standard.” Source: sciencebasedtargets.org/faq/
