Scope 1/2/3 emissions are the three categories used in the GHG Protocol to classify an organization’s greenhouse gas (GHG) emissions based on where they occur and how much control the organization has.
Together, they form the basis of a corporate carbon footprint and are commonly used in ESG reporting, supplier assessments, and Science Based Targets (SBTi) target-setting.
Scope 1 Emissions
Scope 1 includes direct emissions from sources the organization owns or controls.
– Fuel burned on-site (boilers, generators, process heat)
– Fuel used in company-owned vehicles (cars, vans, forklifts)
– Direct process emissions (if applicable)
– Fugitive emissions (refrigerant leaks from HVAC, fire suppression gases)
Scope 2 Emissions
Scope 2 is indirect emissions from purchased energy used by the organization.
– Purchased electricity for buildings, factories, warehouses, and depots
– Purchased steam, heat, or cooling (district heating/cooling)
Scope 2 is often reported using two methods:
– Location-based (average grid emissions factor where energy is consumed)
– Market-based (reflects contractual instruments like renewable electricity purchases, where accepted)
Scope 3 Emissions
Scope 3 are all other indirect emissions across the organization’s value chain (upstream and downstream). For many companies, Scope 3 is the largest share of total emissions.
Common Scope 3 examples:
– Purchased goods and services (materials, electronics, components)
– Capital goods (machinery, buildings, large equipment)
– Fuel- and energy-related activities not in Scope 1/2
– Upstream and downstream transportation and distribution (logistics)
– Waste generated in operations
– Business travel and employee commuting
– Leased assets (depending on control boundaries)
– Use of sold products (relevant for some product categories)
– End-of-life treatment of sold products
Why Scopes Matter in Practice
Scopes help define responsibility and avoid double-counting across organizations.
– Clarifies what you control directly (Scope 1) vs what you influence through purchasing (Scope 2)
– Forces attention onto supply chain and customer impacts (Scope 3)
– Enables consistent supplier/customer ESG comparisons and tender requirements
– Supports decarbonization planning (quick wins vs long-term structural changes)
For EV charging, Scope 3 often dominates due to metals, electronics, logistics, and manufacturing inputs, while Scope 2 can be significant for factories and offices, and Scope 1 often includes heating fuels and controlled fleet vehicles.
Typical Reduction Levers by Scope
– Scope 1: electrify heating, improve efficiency, electrify company vehicles, reduce refrigerant leakage
– Scope 2: reduce electricity use, procure renewable electricity, optimize demand and load profiles
– Scope 3: supplier engagement, material substitution, packaging optimization, logistics improvements, product design for longevity/repairability, better end-of-life pathways
Limitations to Consider
– Boundaries depend on the chosen organizational approach (equity share vs control)
– Scope 2 market-based claims depend on accepted contractual instruments and accounting rules
– Scope 3 data quality can be challenging due to supplier data gaps and estimation methods
– Avoiding double-counting requires consistent categorization and documentation
Related Glossary Terms
GHG Protocol
Science-Based Targets (SBTi)
Corporate carbon footprint
Product carbon footprint (PCF)
Life cycle assessment (LCA)
Renewable energy certificates
Supply chain emissions
Market-based accounting
Location-based accounting