For many organisations, the Scope 3 emissions can be the largest part of the overall footprint – hence underlining the importance of sustainable procurement practices focusing on carbon hotspots in the supply chain.
Scopes are a way of categorising the different kinds of emissions a company creates in its own operations and in its wider ‘value chain’ (its suppliers and customers).
Scope 1 – Direct emissions – Emissions from operations that are owned or controlled by the reporting company.
- Emissions from combustion in owned or controlled boilers, furnaces, vehicles, etc. Emissions from chemical productions in owned or controlled process equipment
Scope 2 – Indirect Emissions – Emissions from the generation of purchased or acquired electricity, steam, heating, or cooling consumed by the reporting company.
- Use of purchased or acquired electricity, steam, heating, or cooling
Scope 3 – All indirect emissions (not included in Scope 2) that occur in the value chain of the reporting company, including both upstream and downstream emissions.
IEMA is the membership body for environment and sustainability professionals