What gases are classified as 'Outside of Scopes' in the GHG Protocol?
Not all greenhouse gases are included in your Scope 1, 2 and 3 totals. The GHG Protocol requires a specific set of gases in your inventory - others are either reported separately or not at all.
When you measure your organisation's emissions, it's natural to assume that every greenhouse gas you emit belongs somewhere in Scopes 1, 2 or 3. But the GHG Protocol defines a specific list of gases that must be included in your inventory totals. Anything outside that list is either disclosed separately or excluded entirely.
The gases required in your GHG inventory
The GHG Protocol requires companies to account for the seven gases regulated under the Kyoto Protocol. These are the only gases that contribute to your Scope 1, 2 and 3 totals:
| Gas | Common sources |
|---|---|
| Carbon dioxide (CO₂) | Combustion, industrial processes |
| Methane (CH₄) | Natural gas leaks, agriculture, waste |
| Nitrous oxide (N₂O) | Agriculture, combustion, wastewater |
| Hydrofluorocarbons (HFCs) | Refrigerants (e.g. R410A, R134a) |
| Perfluorocarbons (PFCs) | Aluminium smelting, electronics |
| Sulphur hexafluoride (SF₆) | Electrical switchgear |
| Nitrogen trifluoride (NF₃) | Electronics manufacturing |
What does 'Outside of Scopes' mean?
Some emissions are real and measurable but fall outside the required inventory boundary. The GHG Protocol calls these outside of scopes emissions. They are not assigned to Scope 1, 2 or 3, but companies may (and in some cases should) disclose them separately.
There are two main categories:
Non-Kyoto greenhouse gases
Some gases are genuine greenhouse gases but are regulated under the Montreal Protocol on Substances that Deplete the Ozone Layer rather than the Kyoto Protocol. Because UNFCCC national inventories exclude these gases, the GHG Protocol follows the same boundary.
The most common non-Kyoto gases in corporate inventories are chlorofluorocarbons (CFCs) and hydrochlorofluorocarbons (HCFCs), found primarily in older refrigeration and air conditioning equipment.
A gas being "non-Kyoto" doesn't mean it isn't a greenhouse gas. R22 (a common refrigerant in older equipment) has a GWP of 1,760, meaning 1 kg warms the atmosphere like 1,760 kg of CO₂. The distinction is about which international treaty regulates it, not its climate impact.
The GHG Protocol allows companies to report non-Kyoto gas emissions optionally, but states that these emissions shall be reported outside of the scopes — never folded into Scope 1, 2 or 3.
Biogenic CO₂
Biogenic CO₂ is released when organic materials derived from living organisms are burned or decomposed, for example, burning wood or biogas. Although the CO₂ is real, the GHG Protocol treats it separately from fossil-fuel CO₂ because it is considered part of the natural carbon cycle.
Biogenic CO₂ is disclosed as a supplementary figure outside the scope totals. See our related article on biogenic emissions for a full explanation of how this works and when it's relevant to your inventory.
How Trace handles outside-of-scopes emissions
Trace excludes non-Kyoto gases and biogenic CO₂ from your Scope 1, 2 and 3 calculations in line with GHG Protocol requirements. These emissions will not contribute to your scope totals.
If you need to disclose outside-of-scopes emissions in your report, they should be presented as a clearly labelled supplementary figure. Contact your Trace account manager for guidance on how to present this in your reporting output.
Do not enter non-Kyoto gases (such as R22 or other CFC/HCFC refrigerants) into Trace. If a gas is a Kyoto gas, it will appear in the refrigerant dropdown. If you can't find it, it is may be a non-Kyoto gas - check this with Tracey AI or reach out to Trace support.
AASB S2 considerations
AASB S2 follows GHG Protocol methodology for defining inventory boundaries and required gases. Non-Kyoto and biogenic emissions are not part of the mandatory Scope 1, 2 or 3 disclosures under AASB S2. Voluntary supplementary disclosure may be appropriate where these emissions are material to understanding your organisation's climate-related risks and impacts.