Scope 1 emissions Direct’ emissions from sources that are owned or controlled by the reporting business. For example, this could include on site fuel combustion or emissions from company vehicles
Scope 2 emissions (or ‘indirect emissions’)‘Indirect’ emissions from the generation of electricity, heat, or steam that has been purchased by the reporting business.Scope 3 emissionsAll other indirect emissions from sources that are located along the reporting business’ value chain – from the purchase of raw materials through logistics, processing, packaging, use and ultimately disposal.For most businesses,
Scope 3 is usually the largest contributor as it includes the emissions of the various suppliers used to deliver a product or service through to waste.
More info on scoping below Scope 123