GHG Protocol

Scope 1, 2 and 3 emissions explained

Greenhouse gas emissions are grouped into Scope 1 (direct), Scope 2 (purchased energy) and Scope 3 (value chain) under the GHG Protocol. Most organisations start with Scopes 1 and 2, then expand Scope 3 by materiality. The same activity data often maps to more than one scope or category.

A plain-language map of GHG Protocol scopes and the fifteen Scope 3 categories, linked to the activity data you collect in Compare Your Footprint.

The three scopes

Fifteen Scope 3 categories

Official GHG Protocol Corporate Value Chain categories — each links to the activity data that typically feeds it.

  1. 01Purchased goods and services
  2. 02Capital goods
  3. 03Fuel- and energy-related activities
  4. 04Upstream transportation and distribution
  5. 05Waste generated in operations
  6. 06Business travel
  7. 07Employee commuting
  8. 08Upstream leased assets
  9. 09Downstream transportation and distribution
  10. 10Processing of sold products
  11. 11Use of sold products
  12. 12End-of-life treatment of sold products
  13. 13Downstream leased assets
  14. 14Franchises
  15. 15Investments

By activity data

By compliance framework

Frequently asked questions

What is the difference between Scope 1, 2 and 3?
Scope 1 covers direct emissions from sources you own or control. Scope 2 covers indirect emissions from purchased electricity, heat, steam or cooling. Scope 3 covers all other indirect emissions in your upstream and downstream value chain, split into fifteen categories.
Which scopes should SMEs report first?
Most UK SMEs start with Scope 1 and Scope 2 because the data is closer to hand (fuels, refrigerants, electricity). Material Scope 3 categories such as business travel, commuting, waste and purchased goods usually follow once a baseline is in place.
Where does the GHG Protocol define these scopes?
Scopes 1 and 2 are defined in the GHG Protocol Corporate Accounting and Reporting Standard. Scope 3 categories are defined in the Corporate Value Chain (Scope 3) Standard. Both are the reference frameworks used by SECR, SBTi and many customer questionnaires.
Can the same activity appear in more than one scope?
Yes. For example electricity use is Scope 2 while upstream T&D and WTT sit in Scope 3 Category 3. The Activity Data Guide shows typical mappings per activity.
How does this hub relate to compliance pages?
SECR, SBTi and similar frameworks reference these scopes. Use the Compliance hub for who is in scope and deadlines; use this hub for how emissions are classified.