What Are

Scopes 1, 2, and 3?

An image detailing Scopes 1, 2 and 3 Source: WRI/WBCSB Corporate Value Chain (Scope 3) Accounting and Reporting Standard (PDF) - Page 5

In order to ensure carbon calculations are completed in the same way around the world, the Greenhouse Protocols were created, which split emissions into three scopes: Scope 1, Scope 2 and Scope 3. These are detailed below. Currently, companies who are required to report emissions, only need to calculate Scope 1 and 2 emissions. However, in order to achieve Net Zero, Scope 3 emissions need to be accounted for, as they usually make up approximately 80% of a companies emissions.


Scope 1

Scope 1 relates to fuels burnt directly onsite, through the day to day running of the business. These include:


Scope 2

Scope 2 relates to purchased electricity from the grid, for the running of the business. This is one of the easiest emissions to reduce, by switching to a Green Tarrif, where your supplier produces enough green energy to cover your annual usage.


Scope 3

Scope 3 includes all activities relating to the supply chain. It is split into 15 different groups covering all upstream and downstream processes of a business. These 15 sections are:

If you would like any further information on any of these scopes, please feel free to contact us.




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