GHG Protocol

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The Greenhouse Gas (GHG) Protocol divides emissions into the Scope 1, Scope 2, and Scope 3 categories, depending on the degree to which they can be influenced by the reporting company.

  • Scope 1 accounts for all direct GHG emissions.
  • Scope 2 accounts for indirect emissions associated with the generation of electricity, steam, or heat purchased from external sources.
  • Scope 3 allows for the treatment of all other indirect emissions associated with logistics, use of materials, supplies, and waste disposal, including emissions generated by service and manufacturing companies working for the reporting company and their upstream suppliers.