Scope 1 and Scope 2 are categories used to classify greenhouse gas (GHG) emissions for reporting and accounting purposes More details can be found in the guidance provided by the GHG Protocol.

Scope 1 emissions are direct GHG emissions that occur from sources owned or controlled by an organisation, including:

• Emissions from stationary combustion, such as boilers and furnaces

• Mobile combustion emissions from company-owned vehicles

• Fugitive emissions, like refrigerant leaks from air conditioning units

• Process emissions from industrial processes and on-site manufacturing

Scope 2 emissions are indirect GHG emissions associated with the purchase and use of electricity, steam, heat, or cooling.

• They result from energy consumption but occur at the facility where the energy is generated.

• For most organisations, electricity consumption is the primary source of Scope 2 emissions.

• These emissions are considered indirect because the organisation doesn't own or control the energy generation sources.