Scope 1 emissions are direct GHG emissions from sources that your company owns or controls.

Source Category	Required Activity Data
1. Stationary Combustion	Volume/Mass of Fuel Consumed: Total amount of fuels (natural gas, oil, coal, etc.) burned in stationary equipment like boilers, furnaces, and generators on-site, typically measured in kWh, liters, or cubic meters.
2. Mobile Combustion	Volume/Mass of Fuel Consumed: Total amount of fuels (gasoline, diesel, jet fuel, etc.) burned in company-owned or controlled vehicles (fleet cars, trucks, heavy machinery).
3. Process Emissions	Volume/Mass of Material Used/Produced: Data on materials used or produced where GHG is a byproduct of the industrial process itself (e.g., CO₂ from cement or chemical manufacturing).
4. Fugitive Emissions	Type and Mass of Refrigerants/Gases Used: Records of the mass (kilograms) of specific high Global Warming Potential (GWP) gases (e.g., HFCs, PFCs, SF₆) added to or leaked from refrigeration, air conditioning, and fire suppression systems.

Scope 2: Energy Indirect Emissions (Purchased Energy)

Scope 2 emissions are indirect GHG emissions from the generation of purchased electricity, steam, heat, or cooling that your company consumes.

1. Purchased ElectricityTotal Electricity Consumed: Metered consumption of purchased electricity, measured in kilowatt-hours (kWh), obtained from utility bills.

2. Purchased Heat/Steam/CoolingTotal Volume/Energy of Heat, Steam, or Cooling Consumed: Data on purchased volumes of these energy carriers.

Calculation Requirement (GRI/GHG Protocol): To comply with best practices, you typically need to report using both the location-based method (using average grid-region emission factors) and the market-based method (using supplier-specific factors, such as from power purchase agreements or renewable energy certificates).

Scope 3: Other Indirect Emissions (Value Chain)

Scope 3 emissions are all other indirect emissions that occur in your company’s value chain (both upstream and downstream) and are not included in Scope 1 or Scope 2.

These emissions are split into 15 categories, and the required data will vary. You should prioritize the categories that are most material to your business.

Upstream Activities (Purchased/Acquired)	Downstream Activities (Sold/Disposed)	Required Activity Data Examples
1. Purchased Goods and Services	9. Downstream Transportation and Distribution	Monetary Spend on materials, components, and services, or Mass/Volume of materials purchased.
2. Capital Goods	10. Processing of Sold Products	Monetary Spend on capital assets (e.g., buildings, equipment).
3. Fuel- and Energy-Related Activities (not in Scope 1 or 2)	11. Use of Sold Products	kWh of T&D losses for purchased energy, or Volume of Fuel production/transport.
4. Upstream Transportation and Distribution	12. End-of-Life Treatment of Sold Products	Mass of product or Distance shipped by third-party logistics (by mode of transport).
5. Waste Generated in Operations	13. Downstream Leased Assets	Mass of Waste by type (recycled, landfilled, incinerated).
6. Business Travel	14. Franchises	Distance traveled (e.g., air miles, car miles) for employee business trips.
7. Employee Commuting	15. Investments	Distance traveled (e.g., daily commute distance or modal split).
8. Upstream Leased Assets		Monetary Spend or specific activity data for the leased asset.