The GHG Protocol Corporate Standard classifies a company’s GHG emissions into three ‘scopes’.

Scope 1 emissions are direct emissions from owned or controlled sources i.e. fuel combustion, company vehicles, fugitive emissions.

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 value chain of the reporting company, including both upstream and downstream emissions.