What are the emission categories under Scope 1,2, and 3?

The GHG Protocol Corporate Standard classifies a company’s GHG emissions into three ‘scopes’.

Scope 1 emissions are direct emissions from owned or controlled sources.

• Stationary Combustion: Stationary fuel combustion emission sources are typically devices that combust solid, liquid, or gaseous fuel, generally to produce electricity and generate steam or heat.
• Company Vehicles: Refer to a wide variety of company-owned or operated vehicles, engines, and equipment that generate GHG emissions through the combustion of various fuels while moving from one location to another.
• Refrigerants: Fugitive emissions from refrigeration and air conditioning result from leakage and service over the operational life of the equipment and from disposal at the end of the useful life of the equipment.

Scope 2 emissions are indirect emissions from the generation of purchased energy.

• Purchased Energy: These are considered indirect emissions sources because they are a consequence of activities of the reporting organisation but occur at sources owned and controlled by an outside entity (i.e. an electricity utility).
• Purchased Electricity: Purchased electricity is electricity obtained from external sources, contributing to an organization's indirect greenhouse gas emissions, reflecting emissions tied to its generation and transmission.

Scope 3 emissions are all indirect emissions (not included in Scope 1 and Scope 2) that occur in the value chain of the reporting company, including both upstream and downstream emissions.

• Purchased Goods and Services:  This includes all upstream (i.e., cradle-to-gate) emissions from the production of products purchased or acquired by the reporting company in the reporting year. Products include goods (tangible products) and services (intangible products).
• Employee Commuting: This includes emissions from the transportation of employees between their homes and worksites. Companies may have emissions from teleworking (i.e., employees working remotely) in this category.
• Business Travel: This includes emissions from the transportation of employees for business-related activities in vehicles owned or operated by third parties, such as aircraft, trains, buses, and passenger cars.
• Waste Generated in Operations: This is related to emissions from third-party disposal and treatment of waste generated in the reporting company’s owned or controlled operations in the reporting year. This category includes emissions from the removal of both solid waste and wastewater.
• Upstream Transportation and Distribution: This category includes emissions from transportation and distribution of products purchased in the reporting year between a company’s tier 1 suppliers3 and its operations in vehicles not owned or operated by the reporting company.
• Downstream Transportation and Distribution: This category includes emissions that occur in the reporting year from transportation and distribution of sold products in vehicles and facilities not owned or controlled by the reporting company.
• Capital Goods: This category includes all upstream (i.e., cradle-to-gate) emissions from producing capital goods purchased or acquired by the reporting company in the year.
• Fuel and Energy Related Activities: This category includes emissions related to the production of fuels and energy purchased and consumed by the reporting company in the reporting year that are not included in scope 1 or scope 2.
• Upstream Leased Assets: This category includes emissions from the operation of assets that are leased by the reporting company in the reporting year and not already included in the reporting company’s scope 1 or scope 2 inventories. This category is applicable only to companies that operate leased assets (i.e., lessees).
• Downstream Leased Assets: This category includes emissions from the operation of assets that are owned by the reporting company (acting as lessor) and leased to other entities in the reporting year that are not already included in scope 1 or scope 2.
• End-of-Life Treatment: This category includes emissions from the waste disposal and treatment of products sold by the reporting company (in the reporting year) at the end of their life.
• Processing of Sold Products: This category includes emissions from processing of sold intermediate products by third parties (e.g., manufacturers) subsequent to sale by the reporting company.
• Use of Sold Products: This category includes emissions from the use of goods and services sold by the reporting company in the reporting year. A reporting company’s scope 3 emissions from use of sold products include the scope 1 and scope 2 emissions of end users. End users include both consumers and business customers that use final products.