Activity data·Energy & fuels

How to measure emissions from Heat and steam

Heat and steam covers thermal energy purchased from a district network or third-party supplier and consumed at sites your organisation owns or controls, rather than generated from fuel burned on site. It's reported under Scope 2, alongside Scope 3 Category 3 for upstream losses and generation-fuel extraction. Unlike gas or liquid fuels, there's no combustion happening on your premises — you're buying finished thermal energy, similar to purchased electricity.

Scope
Scope 2 and Scope 3 Category 3
What activity data you need
kWh
Activity data
Energy & fuels
01

What counts as Heat and steam

Heat and steam is thermal energy — such as district heating, district cooling or purchased steam — bought from a third party and consumed at sites the organisation owns or controls. It excludes heat generated on site from combusting gas, oil or biomass, which is reported under the relevant fuel category instead. As with electricity, only heat consumed at your own facilities counts, not heat supplied onward to tenants.

Heat and steam is often confused with gas, but the distinction is straightforward: gas covers fuel you combust yourself, while heat and steam covers finished thermal energy someone else has already generated and supplied to you. A double-counting risk arises at sites with both a district heat connection and an on-site gas boiler used as backup — make sure the same heating load isn't captured under both categories for the same period. Heat and steam is Scope 2, with transmission losses and upstream generation-fuel extraction reported as Scope 3 Category 3, mirroring the treatment of purchased electricity. As a reporting tip, request kWh data directly from your heat network operator rather than estimating from floor area, since district heat billing is usually metered at the building connection point.

How to collect the data

District heat and steam suppliers typically bill in kWh based on a meter at the building connection point, making supplier invoices the most practical source. Where available, request interval or monthly meter data directly from the network operator for more granular reporting. If kWh data isn't available, spend on heat and steam charges can be used as a fallback, though it's the least precise option.

02

What activity data you need

Collect the most specific physical unit available. Unit definitions are in Appendix I — Description of Units.

  • kWh
03

Which emission scope it falls under

Heat and steam activity data typically maps to Scope 2 and Scope 3 Category 3 under the GHG Protocol. Confirm organisational boundary and ownership before reporting.

04

Sub-types available in the platform

All 3 sub-types available in the platform.

  • Purchased heat
  • Purchased steam
  • District heating
05

Common questions

How is heat and steam different from gas activity data?
Gas covers fuel your organisation combusts itself, while heat and steam covers finished thermal energy purchased from a district network or third-party supplier who has already done the combustion.
What if a site has both district heating and an on-site gas backup boiler?
Report the district heat consumed under heat and steam and any gas combusted in the backup boiler under gas, making sure the two aren't both claimed for the same heating load.
Does purchased steam for an industrial process count the same as heating?
Yes, purchased steam used for process heat is reported under heat and steam in the same way as purchased space heating, regardless of end use.
How do I get kWh data for district heat when my bill only shows cost?
Contact your heat network operator directly — most meter consumption at the building connection point and can provide kWh figures even if your invoice only itemises cost.
Should heat and steam supplied on to tenants be excluded from our total?
Yes, only heat and steam consumed within space your organisation occupies and controls should be counted; heat resold or supplied onward to tenants sits outside your boundary.

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