Scope 1: Includes only direct GHG emissions - emissions that result from activities that are owned or controlled by the reporting company. Direct emissions can be reported under the following categories:

                

Stationary Combustion: combustion of fuels in stationary machinery that is owned or controlled by the organisation such as boilers or furnaces, for example natural gas or kerosene for facility heating. 

                Mobile Combustion: combustion of fuels in mobile machinery that is owned or controlled by the organisation such as company vehicles, for example diesel or petrol data from fuel cards.

                Process Emissions: emissions released during the manufacturing process in equipment owned or controlled by the organisation, for example chemicals released during manufacturing. 

                Fugitive Emissions:  unintentional emissions that are sometimes unavoidable, for example refrigerant leakage and fire extinguisher use. 


Scope 2: Includes only indirect GHG emissions - emissions that result from organisation activities but occur at sources owned or controlled by another company. Indirect emissions can be reported under the following categories:

                

                Purchased and Used Electricity: electricity that is purchased by the organisation.

                Purchased Heat and Steam: heat and steam that is purchased by the organisation.

 

Scope 3: Other indirect emissions - emissions that are a consequence of the organisations actions, which occur at sources that you do not own or control and which are not classed as scope 2 emissions. Indirect emissions can be reported under many categories, for example:


                Business Travel: emissions during travel undertaken by the employee for business purposes in vehicles which are not owned or controlled by the organisation eg. by air, road, rail, car etc.  

                Employee Commuting: emissions during travel undertaken by the employee to get to work in vehicles which are not owned or controlled by the organisation eg. by car, bus, rail etc.

                Upstream Transport and Distribution: emissions resulting from travel undertaken by a third party to deliver goods to the organisation.