The Greenhouse Gas (GHG) Protocol Corporate Standard classifies a company’s GHG emissions into three ‘scopes.’ Scope 1 emissions are direct emissions from owned or controlled sources. Scope 2 emissions are indirect emissions from the generation of purchased energy. Scope 3 emissions are all indirect emissions (not included in Scope 2) that occur in the value chain of the reporting company, including both upstream and downstream emissions. Source: Greenhouse Gas Protocol. 2021. https://ghgprotocol.org/corporate-standard
