SCOPE 3 EMISSIONS DATA FOR IMPACT REPORTING
Organisations need emissions data now more than ever. They are increasingly aiming to tackle climate change: setting emissions and net zero targets and complying with EU regulations rank among the top priorities on corporate and investor agendas. To set realistic targets, organisations need to account for the emissions of their whole value chain.
The GHG Protocol classifies these emissions into three Scopes:
- Scope 1 emissions are direct emissions from organisations’ owned or controlled sources.
- Scope 2 emissions are indirect emissions from the generation of purchased energy.
- Scope 3 emissions are all indirect emissions (not included in Scope 2), that occur in the upstream and downstream value chain of the reporting company.