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Emissions Scopes

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.

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IEMA is the membership body for environment and sustainability professionals