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.