Scope 1, 2 and 3 emissions explained
Almost every corporate sustainability report splits greenhouse gas (GHG) emissions into three "scopes". The split comes from the GHG Protocol Corporate Accounting and Reporting Standard, published by the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD). It is the accounting basis used by CDP, the ISSB's IFRS S2 climate standard, the EU's ESRS E1 and most national reporting rules.
Scope 1: direct emissions
Emissions from sources the company owns or controls. Typical examples:
- Burning natural gas, diesel or coal in boilers, furnaces and generators
- Fuel used by company-owned cars, trucks, ships and aircraft
- Process emissions, such as CO₂ released when limestone is turned into clinker in cement making
- Fugitive emissions, such as refrigerant (HFC) leaks from air conditioning or methane leaks from gas equipment
Scope 2: purchased energy
Indirect emissions from generating the electricity, steam, heat or cooling that a company buys and consumes. The emissions physically happen at the power plant, but they are caused by the company's demand. Since the 2015 Scope 2 Guidance, companies are expected to report Scope 2 in two ways: location-based (grid-average emission factors) and market-based (reflecting the contracts and certificates the company has bought). See market-based vs location-based Scope 2.
Scope 3: the value chain
All other indirect emissions, from suppliers making the goods a company buys to customers using its products. The GHG Protocol Scope 3 Standard (2011) divides them into 15 categories. For most companies outside heavy industry and energy, Scope 3 is by far the largest share of the footprint, often well over 70%, because it includes purchased goods and, for makers of cars, appliances or fuels, the use of sold products.
Scope 1, 2 and 3 compared
| Scope | Where the emissions occur | Example | How often reported |
|---|---|---|---|
| Scope 1 | Company-owned or controlled sources | Gas boiler in the head office | Almost always |
| Scope 2 | Power plants supplying purchased energy | Electricity for a data centre | Almost always |
| Scope 3 | Suppliers, transport, customers, investees | Steel bought by a carmaker; petrol burned by drivers | Often partial or selected categories only |
How to read scope figures in a report
- Check the units. tCO₂e (tonnes of CO₂ equivalent) is standard, but reports also use kg, kt, Mt or "MT". See what tCO₂e means.
- Check which Scope 2 method the headline total uses. A company buying renewable energy certificates can show a much lower market-based figure.
- Check Scope 3 coverage. "Scope 3" may mean all 15 categories or just business travel and commuting. Totals are only comparable when the categories match.
- Check the boundary. Operational control, financial control and equity share approaches include different subsidiaries and joint ventures.
- Check assurance. Many large companies have their figures checked by an auditor, usually to limited assurance.
Examples in the database
Every company page on polluer.com shows the scope breakdown when the report provides one. For example: Apple Inc., JPMorgan Chase & Co., TotalEnergies SE, Siemens AG and Nike, Inc.. Or browse all 14,329 companies.
More guides
- The 15 Scope 3 categories
- Market-based vs location-based Scope 2 emissions
- What does tCO₂e mean?
- How to find a company's sustainability report and emissions data
- Sustainability reporting frameworks explained
- Limited vs reasonable assurance of emissions data
Last reviewed: October 2026. Spotted an error? Tell us.