Direct greenhouse gas emissions produced from sources that are owned or controlled by an organisation. This includes emissions from on-site combustion of fuels, industrial processes, and transportation of owned or controlled vehicles.

Scope 1 emissions are considered the most direct and immediate responsibility of the organisation.

Indirect greenhouse gas emissions associated with the generation of purchased electricity, heat, or steam consumed by an organization. These emissions occur at the facility where the electricity is generated, rather than the organisation's own facilities.

Scope 2 emissions are considered indirect but are still under the organisation's control through purchasing decisions.

Indirect greenhouse gas (GHG) emissions that occur throughout an organisation's value chain, including both upstream and downstream activities. These emissions result from activities such as purchased goods and services, transportation and distribution, waste disposal, and use of products.

Scope 3 emissions are considered the most significant but challenging to track and manage.

Given the wide range of activities that this scope covers and its ambition to represent the whole potential value chain of businesses and organisations, this category has been broken up into 15 sub-categories.