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What are Scopes 1, 2, and 3?

Understanding Carbon Emission Scopes

Tom Hallam avatar
Written by Tom Hallam
Updated over 7 months ago

Carbon emissions are categorized into three scopes based on their source and relationship to your organization. This classification system, developed as part of the Greenhouse Gas Protocol, helps businesses identify, measure, and manage their emissions effectively.

Scope 1: Direct Emissions

Emissions that come directly from sources owned or controlled by your organization.

Key examples:

  • Fuel combustion in company vehicles

  • Natural gas used for heating buildings

  • Industrial process emissions

  • Fugitive emissions (leaks) from refrigeration or air conditioning systems

  • Emissions from company-owned machinery or generators

Scope 1 emissions are generally the most straightforward to measure and manage, as they come from assets and activities under your direct control.

Scope 2: Indirect Energy Emissions

Emissions from purchased electricity, steam, heating, and cooling consumed by your organization.

Key examples:

  • Electricity purchased from utility providers

  • District heating or cooling

  • Purchased steam

While you don't directly create these emissions, they result from your energy consumption choices. Switching to renewable energy sources can significantly reduce Scope 2 emissions.

Scope 3: Value Chain Emissions

All other indirect emissions that occur in your company's value chain, both upstream and downstream.

Key examples:

  • Purchased goods and services

  • Business travel

  • Employee commuting

  • Waste disposal

  • Transportation and distribution

Scope 3 typically represents the largest portion of an organization's carbon footprint (often 70% or more) but can be the most challenging to measure accurately.

How CarbonTrail Simplifies Scope Tracking

CarbonTrail streamlines the complex process of scope classification by automatically categorizing your expenses into the appropriate emission scopes. When you connect your accounting software or upload expense data, our AI system analyzes each purchase and assigns it a category within Scope 1, 2, or 3. This automated approach eliminates the guesswork from scope classification and ensures consistent categorization across your carbon inventory.

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