Skip to main content
    QHSEtech
    Updated
    All glossary terms
    Content date: · No individual check logged· AI use

    GHG Scope 1, 2 and 3

    Definition

    GHG inventory categories separating direct emissions, purchased-energy emissions and other value-chain emissions.

    Editorial definition: The QHSE Standard, updated 3 October 2026 · https://qhsetech.com/glossary/ghg-scope-1-2-3

    Scope: Define the reporting boundary before classifying sources; an activity's category depends on that boundary.

    Example for your evaluation: Trace one purchased service to its activity data, method and recorded assumptions.

    Sources checked: . Examples are editorial illustrations.

    What the GHG Protocol defines

    The three scopes come from the GHG Protocol Corporate Accounting and Reporting Standard. Scope 1 covers direct emissions from sources the company owns or controls, such as combustion in its boilers, furnaces and vehicles. Scope 2 covers emissions from the generation of purchased electricity the company consumes; the 2015 Scope 2 Guidance extends it to purchased or acquired steam, heat and cooling. Scope 3 covers all other indirect emissions: a consequence of the company's activities, from sources it does not own or control, such as producing purchased materials or the use of sold products.

    The Corporate Standard requires companies to account for and report scopes 1 and 2 separately at a minimum and treats scope 3 as optional. The Corporate Value Chain (Scope 3) Standard, released in 2011, organises value-chain emissions into 15 upstream and downstream categories. The standard covers seven gases: carbon dioxide, methane, nitrous oxide, HFCs, PFCs, sulphur hexafluoride and nitrogen trifluoride. Direct CO2 from burning biomass is reported separately, not in scope 1.

    Where contractual instruments such as energy attribute certificates are available, the Scope 2 Guidance requires two results: a location-based figure using grid-average emission factors and a market-based figure using factors from contracts, which must meet eight quality criteria. The GHG Protocol consulted on revising the Scope 2 Guidance from 20 October 2025 to 31 January 2026.

    Sources opened :

    What a GHG inventory record holds in software

    • An organisational boundary record: the consolidation approach (equity share or control) and the entities and facilities inside it.
    • A source register: each emission source with its scope, its scope 3 category where relevant, and the gases it emits.
    • Activity data with units, period, source document and a flag for estimated values.
    • Emission factors with publisher, version and the global warming potential values applied.
    • For scope 2, both the location-based and the market-based result, with the certificates or contracts behind the market-based figure.
    • A base-year record and a log of recalculations when the boundary or methods change.

    Scope 1 or scope 3?

    The same activity can land in different scopes. The Corporate Standard notes that product transport counts in scope 1 when it happens in vehicles the company owns or controls, and otherwise in scope 3; which applies depends on the consolidation approach chosen for the organisational boundary. Fix the boundary before classifying sources, or the same activity can be counted twice or not at all.

    Catalog profiles documenting carbon inventory or GHG calculation

    Same rule for every product: tagged “Carbon Accounting”, “Carbon Management”, “Scope 3 Emissions”, “Scope 3” or “Emissions Reporting”, with a sourced carbon inventory or GHG calculation capability in its record, or one the vendor stated to us, labelled as vendor-stated. Documented and conditional capabilities qualify; check the linked scope before treating a module as included.

    Tekmon pays for a sponsored placement (above); its place in this list follows the same rule as every entry. How lists are ordered

    All 18 matching profiles are shown. Documentation review, not hands-on testing or a claim of compliance.

    Related software

    Frequently asked questions

    How should Scope 3 estimates be handled?

    Keep the category, method, source data and assumptions visible. Estimated and supplier-specific results need distinguishable provenance.

    Must every organisation report every scope?

    Determine that from the applicable reporting framework and organisational boundary. A glossary definition does not establish a reporting obligation.

    What distinguishes Scope 2 methods?

    Location-based reporting uses grid-average data; market-based reporting uses qualifying contractual information. Check when dual reporting and the guidance's quality criteria apply.

    More esg terms

    Related guides