The GHG Protocol Corporate Standard (originally published in 2001) is generally regarded as the market standard for calculating and disclosing GHG emissions data.
It provides companies with guidance on developing a GHG inventory, including accounting and reporting principles, setting boundaries and calculating GHG emissions.
To help companies define the direct and indirect emissions sources, the GHG Protocol established three “scopes”. These scopes also help to ensure that multiple companies will not account for emissions in the same scope, thus preventing double counting.
Scope 1: Direct emissions occur from sources that are owned or controlled by the company.
Scope 2: Electricity indirect emissions accounts for the generation of purchased electricity that is consumed by the company.
Scope 3: Other indirect emissions includes those not included in Scope 2 and are a consequence of activities that occur outside the ownership or control of the company (upstream and downstream).
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