Understanding Scopes 1, 2 and 3
The GHG Protocol classifies emissions into three “scopes”. Distinguishing them clearly is essential to produce a complete assessment and avoid blind spots, particularly across the value chain.
Scope 1: direct emissions
These are emissions from sources the company owns or controls: combustion of gas or fuel oil on the premises, fuel for company vehicles, refrigerant leaks. They are directly linked to on-site activity.
Scope 2: purchased energy
These are emissions linked to the production of the energy purchased and consumed: mainly electricity, but also steam, heat or cooling from a network. The factor depends on the energy mix and the contract (grid mix, green electricity, etc.).
Scope 3: the value chain
Scope 3 covers all other indirect emissions, upstream (purchases of goods and services, freight, capital goods) and downstream (use and end of life of products sold, travel). It is often the largest and hardest item to measure, hence the value of suppliers' certified data.
Frequently asked questions
Is Scope 3 mandatory?
Increasingly so. The CSRD and SBTi targets require Scope 3 to be taken into account when it is significant, which is almost always the case. Ignoring it distorts the real view of the footprint.
How to reduce Scope 3?
By working with suppliers (low-carbon purchasing, primary data), eco-designing products, optimising freight and promoting durability and circular end of life. Measuring accurately is the essential prerequisite.