Appendix II: GHG Protocol emissions and scopes
In this report, the term GHG refers to the six greenhouse gases covered by the Kyoto Protocol – carbon dioxide
(CO2), methane (CH4), nitrous oxide (N2O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), and sulphur
hexafluoride (SF6).
Emissions are weighted by the global warming potential of each of these
gases, and expressed in terms of CO2- equivalent (CO2e).
The GHG Protocol defines three emissions ‘scopes’ for accounting and reporting purposes. In essence (see
http://www.ghgprotocol.org for further details), these are:
• Scope 1: direct GHG emissions from sources that are owned or controlled by the company (e.g. combustion in the company’s boilers, furnaces or vehicles)
• Scope 2: indirect GHG emissions Figure 31 – graphic from
ghgprotocol.org
from the generation of purchased electricity, heat or steam consumed by the company
• Scope 3: other indirect emissions due to the activities of the company, but from sources that it does not own or control (e.g. extraction of purchased raw materials, or use of the company’s products and services).
Figure 31 provides an overview.
SCOPE 2 Indirect
Company Facilities
Purchased electricity, steam, heating & cooling for own use.
Purchased goods & services
Capital goods
Fuel & energy related activities
Transportation & distribution Waste generated in operations
SCOPE 3 Indirect
Leased assets
Employee commuting
Business travel
SCOPE 1 Direct
Transportation & distribution
Company Vehicles
Processing of sold products
Use of sold products
End-of-life
treatment of sold products
Leased assets
SCOPE 3 Indirect
Investments
Franchises
Upstream activities
Reporting company
Downstream activities
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