Definitions of scope 1, 2 and 3 emissions. Essentially, scope 1 are those direct emissions that are owned or controlled by a company, whereas scope 2 and 3 indirect emissions are a consequence of the activities of the company but occur from sources not owned or controlled by it.. For most organisations, electricity will be the unique source of scope 2 emissions. Simply stated, the energy consumed falls into two scopes: Scope 2 covers the electricity consumed by the end-user. Scope 3 covers the energy used by the utilities during transmission and distribution (T&D losses).
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Scope 1 emissions are direct GHG emissions that occur from sources that are controlled or owned by an organization (e.g., emissions associated with fuel combustion in boilers, furnaces, vehicles). Scope 2 emissions are indirect GHG emissions associated with the purchase of electricity, steam, heat, or cooling.. Scope 1, 2, 3 emissions explained. Scope 1, Scope 2, and Scope 3 is a classification system for greenhouse gas (GHG) emissions a firm is creating through its operations, energy usage, and the wider value chain. This categorisation was first introduced in the Greenhouse Gas Protocol, along the system for accounting and reporting corporate GHG.
