GHG Protocol

The estimated carbon emissions calculated from carbon accounting are often divided into three different categories, often referred to as, “scopes” – these scopes in carbon accounting seek to organize and simplify the process.

According to the Greenhouse Gas Protocol (GHG), the three scopes are broken down whether the carbon emissions come from industrial or vehicle related activities, heating or electric cooling systems, or other various emissions that do not fall under scopes one and two.

Scope 1

Carbon emissions are classified into scope 1️ when they result from industrialization habits or vehicles used in your company. For example: any fuel use, non-renewable energy sources, chemical leakage, and energy use for office spaces or various facilities would fall under scope one.

Scope 2

Carbon emissions that would qualify for scope 2️ is energy consumed and emitted from rented or leased office spaces or vehicles, such as fuel or the electricity required to run central heating or air conditioning.

Scope 3

Lastly, carbon emissions that would qualify as scope 3️ are any other miscellaneous emissions that don’t fall under scopes one or two. Carbon emitting activities that could fall under scope three include raw materials, purchased goods or services, transportation such as employee commuting, leased assets, franchises, investments, and even business travel.

Because Scope 3 is the most general category for carbon accounting, it is often the most difficult to precisely measure. Moreover latency in obtaining the emission data from other actors in the supply chain may render the information inaccurate at the relevant time.