The ImpactBoard

Scope 1 covers direct greenhouse gas emissions generated by the company’s own activities—for example, through combustion processes in plants, heating systems, or the company’s own vehicle fleet.

Scope 2 includes indirect greenhouse gas emissions generated during the production of purchased energy consumed by the company, such as electricity, heating, or cooling.

Scope 3 covers other indirect emissions along the value chain that are beyond the company’s direct control – both upstream activities (e.g., production and transport of raw materials and intermediate products) and downstream activities (e.g., use and disposal of products or business travel). A Scope 3 screening identifies and accounts for significant company emission categories.

Scope 1 covers direct greenhouse gas emissions generated by the company’s own activities—for example, through combustion processes in plants, heating systems, or the company’s own vehicle fleet.

Scope 2 includes indirect greenhouse gas emissions generated during the production of purchased energy consumed by the company, such as electricity, heating, or cooling.

Scope 3 covers other indirect emissions along the value chain that are beyond the company’s direct control – both upstream activities (e.g., production and transport of raw materials and intermediate products) and downstream activities (e.g., use and disposal of products or business travel). A Scope 3 screening identifies and accounts for significant company emission categories.