GHG Protocol Scope 1 includes emissions from the combustion of fuels by sources owned or controlled by the reporting company.  Scope 2 comprises emissions from combusted fuels to generate electricity, steam, heating and cooling purchased and consumed by a company.  Scope 3 encompasses all other indirect emissions in a company’s value chain.  Scope 3 activities expose the company to supply chain sustainability risks – such climate change-related risks as financial, regulatory, supply chain, product and technology, compliance/litigation, and reputational risk.  The "Scope 3 Standard" is a guidance document that offers an internationally accepted method enabling GHG management of companies’ value chains.

Barrow, Martin, Benedict Buckley, Tom Caldicott, Tom Cumberlege, John Hsu, Scott Kaufman, Kevin Ramm, et al.. "Technical Guidance for Calculating Scope 3 Emissions". World Resources Institute & World Business Council for Sustainable Development. https://ghgprotocol.org/...

Posted on 16/01/22

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