Carbon accounting · 4 min read

Scope 1, 2 and 3 emissions explained

The three scopes are the backbone of corporate carbon accounting. Here is what each one covers and why the split matters.

Why scopes exist

The Greenhouse Gas Protocol groups a company's emissions into three scopes so that the same emission is not counted twice and so that companies can compare like with like.

Scope 1: direct emissions

Emissions from sources a company owns or controls, such as fuel burned in boilers, furnaces and company vehicles.

Scope 2: purchased energy

Indirect emissions from the generation of electricity, steam, heating or cooling that the company buys and consumes.

Scope 3: everything else in the value chain

All other indirect emissions, from purchased goods and business travel to transport, waste and the use of sold products. For many businesses this is the largest and hardest part to measure, which is why most start with Scopes 1 and 2 and extend gradually.

General educational content, not professional, legal or regulatory advice. — Carbover editorial

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