Guides to corporate emissions data

Short, plain-English explainers to help you read the numbers on polluer.com and in company sustainability reports.

• Scope 1, 2 and 3 emissions explained

  What Scope 1, Scope 2 and Scope 3 greenhouse gas emissions are, how companies report them under the GHG Protocol, and how to read the numbers in a sustainability report.

• The 15 Scope 3 categories

  The 15 Scope 3 emission categories from the GHG Protocol Scope 3 Standard, upstream and downstream, with examples and which ones usually dominate a company footprint.

• Market-based vs location-based Scope 2 emissions

  The difference between market-based and location-based Scope 2 emissions, how renewable energy certificates and PPAs affect them, and which figure to use when comparing companies.

• What does tCO₂e mean?

  tCO2e (tonnes of carbon dioxide equivalent) explained: global warming potentials, the seven Kyoto gases, and how to convert kg, kt, Mt, Gg and MMT in emissions reports.

• How to find a company's sustainability report and emissions data

  Where to find a company's sustainability (ESG) report, Scope 1, 2 and 3 emissions and climate targets: company websites, annual reports, CDP, SBTi and regulatory filings.

• Sustainability reporting frameworks explained

  A plain-English guide to the frameworks named in sustainability reports: GHG Protocol, GRI, SASB, ISSB (IFRS S1/S2), TCFD, CSRD/ESRS, CDP, SBTi, BRSR and UN Global Compact.

• Limited vs reasonable assurance of emissions data

  What "limited assurance" and "reasonable assurance" mean for a company's greenhouse gas figures, the standards used (ISAE 3000, ISAE 3410, ISO 14064-3, ISSA 5000) and how to read an assurance statement.

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