The GHG protocol uses these scopes to distinguish where emissions occur across your operations and value chain.
Scope 1 emissions: direct emissions
Scope 1 emissions are direct emissions from sources your organization owns or controls, such as fuel combustion in boilers, furnaces, or company vehicles.
Scope 2 emissions: indirect emissions from electricity & heat
Scope 2 emissions are indirect emissions from the generation of energy your organization purchases and uses, such as electricity or district heat used in your buildings.
Scope 3 upstream emissions: supply chain
Scope 3 emissions occur across your value chain. Upstream Scope 3 refers to emissions generated by suppliers during the extraction, production, and transportation of goods and services your organization purchases.
Scope 3 downstream emissions: after-sale emissions
Downstream Scope 3 refers to emissions that occur after a product is sold, for example during distribution, sale, use, and end-of-life treatment.
In supplier+s, Carbon Accounting focuses on Scope 1, Scope 2, and Scope 3 upstream emissions.