Scope 1, 2, and 3 describe the different categories of a company’s greenhouse gas emissions according to the Greenhouse Gas Protocol. They help to systematically record emissions and assign them to their point of origin.
Scope 1 emissions include all direct greenhouse gas emissions from sources that a company owns or controls. These include, for example, emissions from its own production facilities, heating systems, or the company’s fleet. These emissions can generally be directly influenced and are often a starting point for short-term reduction measures.
Scope 2 emissions are generated indirectly through the purchase of energy, particularly electricity, heat, steam, or cooling. Although the emissions physically occur at the energy producer, they are attributed to the company because they are a direct result of its energy consumption. The choice of energy efficiency measures or renewable energy sources has a significant impact here.
Scope 3 emissions include all other indirect emissions along the upstream and downstream value chain. These include, among others, emissions from purchased materials, transport, business travel, the use and disposal of products, or investments. In many companies, Scope 3 emissions account for the largest share of total emissions and are also the most complex to record and manage.
A holistic view of all three scopes is crucial for an effective climate strategy. It forms the basis for realistic climate targets, prioritized measures, and a resilient transformation plan. At the same time, Scope 1, 2, and 3 emissions are a central component of sustainability reporting and are becoming increasingly important in the context of ESG ratings and sustainable finance.
