Carbon Advisory Services & Strategy Consulting

Scope 1,2, and 3 emissions types At the very basic level, carbon emissions are classified into Direct and Indirect emissions. The Greenhouse Gas Protocol (GHG Protocol) defines them as follows: Direct GHG emissions are emissions from sources that are owned or controlled by the reporting entity. Indirect GHG emissions are emissions that are a consequence of the activities of the reporting entity, but occur at sources owned or controlled by another entity. These direct and indirect emissions are further categorized into three broad scopes, based on sources of emissions, that help establish conceivably emissions reduction goals— Scope 1, 2 and 3 emissions type.

  • Scope 1: All direct GHG emissions.
  • Scope 2: Indirect GHG 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

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