GHG Protocol

Scopes & Categories

Understanding GHG Protocol Scope 1, 2, and 3 emissions classification.

Overview

The GHG Protocol Corporate Standard classifies emissions into three scopes based on where they occur in the value chain:

Scope 1

Direct Emissions

Emissions from sources owned or controlled by your organization

Scope 2

Indirect Emissions

Emissions from purchased electricity, heat, steam, and cooling

Scope 3

Value Chain

All other indirect emissions in your value chain (upstream and downstream)

Scope 1: Direct Emissions

Emissions from sources that are owned or controlled by your organization:

  • Stationary Combustion - Fuel burned in boilers, furnaces, generators
  • Mobile Combustion - Company-owned vehicles, trucks, forklifts
  • Process Emissions - Chemical reactions, industrial processes
  • Fugitive Emissions - Refrigerants, AC systems, leaks

Example: Company Vehicle Fleet

scope-1.jsonjson
{
  "activity_type": "fuel",
  "scope": "1",
  "category": "mobile_combustion",
  "quantity": 1000,
  "unit": "liters",
  "metadata": {
    "fuel_type": "diesel",
    "vehicle_count": 10,
    "fleet_type": "delivery_vans"
  }
}

Scope 2: Indirect Emissions

Emissions from the generation of purchased energy (electricity, heat, steam, cooling):

  • Purchased Electricity - Grid electricity for offices, factories, warehouses
  • Purchased Heat - District heating systems
  • Purchased Steam - Industrial steam from third parties
  • Purchased Cooling - Chilled water, cooling services

Example: Office Electricity

scope-2.jsonjson
{
  "activity_type": "electricity",
  "scope": "2",
  "quantity": 5000,
  "unit": "kWh",
  "location": {
    "country": "IN",
    "state": "Maharashtra",
    "grid_region": "Western"
  }
}

Scope 3: Value Chain Emissions

All other indirect emissions that occur in your value chain (both upstream and downstream):

Upstream (Categories 1-8)

  • Category 1: Purchased Goods and Services
  • Category 2: Capital Goods
  • Category 3: Fuel and Energy Related Activities
  • Category 4: Transportation and Distribution (Upstream)
  • Category 5: Waste Generated in Operations
  • Category 6: Business Travel
  • Category 7: Employee Commuting
  • Category 8: Leased Assets (Upstream)

Downstream (Categories 9-15)

  • Category 9: Transportation and Distribution (Downstream)
  • Category 10: Processing of Sold Products
  • Category 11: Use of Sold Products
  • Category 12: End-of-Life Treatment of Sold Products
  • Category 13: Leased Assets (Downstream)
  • Category 14: Franchises
  • Category 15: Investments

Example: Business Travel

scope-3.jsonjson
{
  "activity_type": "travel",
  "scope": "3",
  "category": "business_travel",
  "quantity": 2500,
  "unit": "km",
  "metadata": {
    "mode": "flight",
    "class": "economy",
    "route": "domestic"
  }
}

Choosing the Right Scope

Use this decision tree to determine the correct scope:

1

Do you own or control the emission source?

If YES → Scope 1

2

Is it purchased energy (electricity, heat, steam)?

If YES → Scope 2

3

Is it anything else in your value chain?

If YES → Scope 3

ZeroCarbon | India's Carbon Accounting & BRSR Reporting Software