Greenhouse gas emissions
The GHG Protocol Corporate Standard divides a company’s greenhouse gas emissions into three “scopes”. Scope 1 emissions are direct emissions from sources that companies own or control. Scope 2 emissions are indirect emissions from the generation of purchased energy. Scope 3 emissions are all indirect emissions (not included in Scope 2 emissions) that occur in the value chain of the reporting company, including upstream and downstream emissions.
In addition, the GHG Protocol Corporate Standard specifies the greenhouse gases to be taken into account. These include the gases regulated in the Kyoto Protocol.
Further information can be found at www.ghgprotocol.org/corporate-standard.