What are emissions scopes?
Emissions scopes are a way to organise emissions into categories and help identify the level of direct control an organisation has over their emissions.
These ‘scopes’ help us:
- drive targeted reduction initiatives,
- make target setting, tracking and reporting on emissions reductions activities transparent and consistent, and
- clearly define the ‘emissions boundary’ (more on this later) of a carbon assessment which defines which activities have been included in the assessment, and which have not
The Greenhouse Gas (GHG) Protocol Standard, the most widely accepted GHG accounting and reporting standard, organises emission categories into three primary ‘scopes’:
- Scope 1: direct emissions from owned or controlled sources (i.e. fuel used by facilities and company vehicles)
- Scope 2: indirect emissions from purchased electricity, steam, heating and cooling consumed by the company (i.e. purchased electricity, heating and cooling at operating locations)
- Scope 3: all other indirect emissions in a company’s supply chain (i.e. goods and services, business travel and employee commuting)
What are emissions boundaries?
To accurately report on GHG emissions an organisation must first define its emissions boundary. This boundary relates to the composition of the organisation and the areas of the business a company has direct control over. An emissions boundary transparently discloses where the line has been drawn for the activities that fall within an organisation’s control and those that do not.
Example emissions boundary: