Scope 1 includes all direct emissions from activities within a facility's control. These emissions encompass stationary combustion from equipment such as boilers or mobile combustions from company vehicles, such as a company car.
Scope 2 includes all indirect emissions from activities related to electricity purchased and used. These emissions encompass standard-purchased electricity, renewable energy, steam, and heat.
Scope 3 includes all other indirect emissions from activities outside a facility's control. These emissions encompass all other sources not included in Scopes 1 and 2.
Separating emissions between scopes 1, 2, and 3 makes it easier to determine the highest emissions sources and how best to manage them. Separating emissions by scope also avoids double counting in the global emissions count, as scope 3 emissions for one organisation would correlate with other organisations' scope 1 and 2 emissions.
Other Direct GHG Emissions
This category includes the combustion of biomass which should be reported separately from scope 1, as well as greenhouse gas emissions not covered by the Kyoto Protocol, such as chlorofluorocarbons (CFCs and HCFCs).