Scope 1: Direct emissions
- Fixed or mobile installations located within the organisational perimeter, i.e. emissions from sources owned or controlled by the organisation.
- Examples: gas consumption for heating and steam production, the transportation of materials and products in vehicles owned or controlled by the organisation, and refrigerant loss from refrigeration circuits.
Scope 2: Indirect emissions
- Emissions associated with the production of purchased electricity, heat, steam or
- Examples: The CO2 equivalent of a kWh of electricity generated by natural resources such as hydroelectric power is negligible compared with a coal-fired plant.
Scope 2: Indirect emissions
- All other indirect emissions.
- Examples include trips made by vehicles that do not belong to the organisation, or emissions linked to the purchase of goods and services.
Emissions should be contextualised along the value chain, considering upstream and downstream reporting activities and related emissions.24,25