Scope 1/2/3 Calculation Methods

Scope 1, 2, and 3 emissions refer to different categories of greenhouse gas (GHG) emissions defined by the Greenhouse Gas Protocol for organizational carbon accounting. **Scope 1** covers direct emissions from owned or controlled sources, such as fuel combustion on-site, company vehicles, and industrial processes. Calculation involves quantifying fuel usage, process emissions, and applying appropriate emission factors to convert activity data into CO2-equivalent emissions. **Scope 2** includes indirect emissions from the generation of purchased electricity, steam, heat, or cooling consumed by the reporting company. Calculations typically use utility bills or meter data combined with regional or supplier-specific emission factors to estimate related GHG emissions. **Scope 3** encompasses all other indirect emissions occurring in a company’s value chain, such as business travel, waste disposal, purchased goods, and transportation. It is the most complex scope, requiring detailed data collection from suppliers and other third parties. Calculation methods vary widely, often involving spend-based, activity-based, or hybrid approaches, using emission factors from databases like the GHG Protocol’s Scope 3 Evaluator or industry-specific tools. Overall, accurate Scope 1, 2, and 3 calculations rely on reliable activity data, appropriate emission factors, and adherence to established protocols to ensure consistency and comparability in corporate GHG reporting.