Scope 1
Direct emissions that
occur from sources
owned or controlled by
the organization.
DIRECT EMISSIONS INDIRECT EMISSIONS
Scope 2
Indirect GHG emissions
associated with the
purchase and
consumption of
acquired energy.
Scope 3
Occur from sources not owned or
controlled by the company that occur
in the value chain of the organization,
including both upstream and
downstream emissions.
Purchased electricity,
steam, heating, &
cooling for own use
Company Facilities
Company Vehicles
extraction and production of purchased
materials; transportation of purchased fuels;
and use of sold products and services.
Emissions are classified into scopes for differentiating between direct and indirect
emissions of a business and for more accurate measurement and reporting overall.
STEPS OF GHG ACCOUNTING
D e t e r m i n i n g b o u n d a r i e s f o r G H G a c c o u n t i n g ( w h i c h e m i s s i o n s a r e
c l a s s i f i e d u n d e r a n e n t i t y ' s d i r e c t e m i s s i o n s a n d w h i c h a r e i n d i r e c t )
C l a s s i f y i n g a n d s o r t i n g y o u r e m i s s i o n s i n t o s c o p e 1 , 2 , a n d 3
e m i s s i o n s
01
02
S t r e a m l i n e d a t a c o l l e c t i o n
03
Evaluate options for automation of energy and utility data
Engage known suppliers if relevant to try to account for upstream sources
Develop processes for data management across business operations from
facility managers to sustainability heads to the C-suite
Prioritize the collection of auditable data & avoid secondary data
C a l c u l a t i n g G H G e m i s s i o n s
04
Calculation tools are available via the GHG protocol site and on third-party cloud-
based data management platforms designed for carbon accounting
Choose emission factors based on criteria such as regional guidelines, reporting
periods, and emission sources
Scope 1 - based on flows of fuels purchased, and flows with known emissions due to
stoichiometric considerations
Scope 2 - based on metered electricity consumption and supplier-specific emission
factors
Scope 3 - calculated from activity data such as fuel use or passenger miles or
published third-party emission factors
Establish baseline years and existing carbon footprint to measure progress against
